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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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 It takes 60 hours to make the first unit of a product and a 95% learning curve applies. How long will it take to make the second and third units? 

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Calculate the EV of revenue using the following information. 




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Bench Co has developed two new products, Product A and Product B. The first batch of 15 units of Product A will take 350 labour hours to produce. There will be an 80% learning curve that will continue until 390 units have been produced. Batches after this level will each take the same amount of time as the 26th batch. The batch size will always be 15 units. 

For Product B, the company has estimated that a 75% learning curve will apply. The time to produce the first unit was 1,600 hours. 

Note. The learning index for an 80% learning curve is –0.3219. The learning index for a 75% learning curve is –0.415 

Ignore the time value of money. 

23

【论述题】

Calculate the cumulative average time per batch for the first 26 batches of Product A (give your answer to two d.p). 

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 The total time for the first 16 batches of Product A was 2,500 hours. What was the actual learning rate (closest to the nearest %)? 

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 What is the expected time to produce the 9th unit of Product B (give your answer to the nearest hour)? 

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Which THREE of the following conditions are necessary for learning curve theory to apply? 

A

 A relatively new product. 

B

 A manual, rather than mechanised production process. 

C

 A relatively complex production process. 

D

 Production in batches of equal size. 

E

 Constant labour wage rates. 

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Which of the following statements is FALSE in relation to learning curve theory? 

A

The learning curve theory states that the average time per unit produced is assumed to decease by a constant percentage every time total output doubles 

B

 When a certain level of units have been produced the learning process comes to an end and any extra units produced tend to take the same amount of time 

C

 The formula for the learning curve is Y = aX b where Y is the cumulative average time per unit to produce X units, X is the cumulative number of units, a is the time taken for the first unit of output, and b is the index of learning. 

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