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职上网在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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Mr Grob started trading in 20X3, selling one product, wheelbarrows, on credit to small retail outlets. The following budgeted information for 20X4 has been gathered:

                                             January 20X4                       February 20X4                          March 20X4

Credit sales                              $12,000                               $15,000                                    $21,000

Receivables have recently been settling their debts 50% in the month following sale； and 50% two months after sale. A prompt payment discount of 3% is offered to those receivables paying within one month.

The gross profit margin is expected to be 25%. Due to an anticipated continued increase in sales, Mr Grob intends to increase inventory levels in March 20X4 by $2,000, and it is intended that the payables balance is increased by $3,000 to ease cash flow in the same month.

72

【简答题】

Calculate the budgeted cash that will received in March 20X4.

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Calculate the budgeted payment to suppliers in March 20X4

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Calculate the chain base index for sales in February 20X4 and March 20X4 

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The following incomplete statement has been made.

The product life cycle has (gap 1} stages. Mr Grob’s business is in the (gap 2} phase of the product lifecycle.

Select the correct words to complete the sentence.

A

Gap 1 A Four        

B

Gap 1  B Five

C

Gap 2  A Introduction

D

Gap 2 B Growth

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J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.

76

【简答题】

Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.

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The management of J Co have heard about the concept of the time value of money.

Required:

(i) Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest. 

(ii) Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.

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Using a discount factor of 8%, calculate the net present value of purchasing the new machine.

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Are the following statements about investment appraisal true or false?

Statement one: If the cost of capital increased to 10%, the net present value of purchasing the new machine would decrease.

Statement two: The payback method of investment appraisal is a useful method to consider time risk.

A

  Statement 1                    Statement 

        True                              False

B

Statement 1                    Statement 

True                              True

C

Statement 1                    Statement 

     False                              False

D

Statement 1                    Statement 

   False                              True

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             A                 B                   C                    D                      F                 G    

1                              Jan                Feb                Mar                  Apr               May

2          Sales         15,000           13,400            16,100            17,200          15,300

3    Cost of sales   11,090           10,060            12,040             13,000          11,100

4    Gross profit      3,910             3,340             4,060              4,200             4,200

5    Expenses         1,500            1,500              1,500              1,500            1,500

6    Net profit          2,410             1,840             2,560               2,700             2,700

7

8     Net profit%

80

【单项选择题】

The formula =C2-C3 will give the contents of which cell?

A

C6

B

C4

C

C5

D

C1

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What would be the formula for March net profit?

A

= D2-D3

B

= B6 + C6

C

= D4-D5

D

= D3-D8

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