2020年ACCAF5考试主观题：有关利润和投资的相关考题

来源：长理培训发布时间：2020-03-06 21:35:37

【Questions】

1 Pace Company (PC) runs a large number of wholesale stores and is increasing the number of these stores all the time.

It measures the performance of each store on the basis of a target return on investment (ROI) of 15%. Store managers

get a bonus of 10% of their salary if their store’s annual ROI exceeds the target each year. Once a store is built there

is very little further capital expenditure until a full four years have passed.

PC has a store (store W) in the west of the country. Store W has historic financial data as follows over the past four

years:

2005 2006 2007 2008

Sales ($’000) 200 200 180 170

责编：刘希

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