ACCA F5《業績管理》經典試題分析

2018年ACCA考試已經落下帷幕，伴隨著ACCA考試成績的公布，官方也公布了2018年9月份的考試通過率。這一組數據的曝光讓很多考友直呼：ACCA變難了！

應對含金量越來越高的ACCA證書，大家一定要積極被備考。正保會計網校為您整理了F5《業績管理》經典試題分析，祝您備考順利！

Q1：

Log Co has an operating gearing ratio of 33.33%. Its sales are currently $100m and its operating profit is $20m.Operating gearing is calculated by dividing fixed costs by variable costs.

What will its operating profit be its sales increases by 15%?

A $27m

B $26m

C $23m

D $21m

考點：The calculation of operating profit

正確答案：B

解析：In order to calculate the operating profit, the total cost must be calculated first. As sales are $100m and profit is $20m, the total cost will be $80m. Given the operational gearing is 33.33%, the fixed cost to variable cost will be in the ratio of 1:3. The fixed cost can be calculated as ¼ x $80m=$20m and the variable cost will be $60m. Contribution will be $40m before the increase in sales. After the 15% increase in sales the new contribution will be 1.15 x $40m= $46m and the new operating profit will be $46m - $20m (FC)= $26m

Q2：

A bank has developed a new type of account called the Gold Account. Development and advertising costs were $50,000.At the start of each of the next four years, 1000 customers are expected to open a Gold Account and to pay the bank $300 each year that they use it. Of the 1,000 customers who open a Gold Account, 500 are expected to close the account after one year and 500 after two years. The bank estimates it will cost $400 per customer to administer the Gold Account in the customer’s first year reducing to $50 per customer in the second year.

Ignoring the time value of money, what is the lifecycle profit per customer of Gold Account?

A $8.33 +

B $25.00

C $12.50

D $16.67

考點：The calculation of a lifecycle profit in a service industry

正確答案：C

解析：

The account runs for 4 years

Year 1 1000 new customers

Year 2 1000 new customers 500 from year 1

Year 3 1000 new customers 500 from year 2

Year 4 1000 new customers 500 from year 3

500 from year 4

Total 4000 2000

From the above, since customers are joining every year for the 4 years there will be a total of 4000 customers that will cost the bank $400 per customer in the first year and 2000 customers in total that will cost $50 per customer in the second year

Calculation of profit over the life cycle will be as follows:

First year   4000 x ($300 -$400)

Second year   2000 x ($300 - $50)

Less the development and advertising costs   ($50,000)

Total Profit   $50,000

Divided by 4000 customers

Lifecycle profit per customer $12.50

相關推薦：ACCA公布了戰略專業首輪考試成績

有意向報考ACCA的考生可點擊下方按鈕進行免費預評估，了解報考條件。