【F2】 F2中高错误率(70%以上)重点题分析—— Celine Ji.pdfVIP

F2 F2 70% —— Celine Ji F2 F2 70% —— Celine Ji 【FF22】 FF22中高错误率（7700%%以上）重点题分析———— CCeelliinnee JJii 重点例题分析 以下是针对2009年12月份考试出现的错误率（大于70%）最高的题目， Example 1 Amachineisnolongerusedbyacompany.Itcouldbesoldnowfornetproceedsof$300.Its onlyotheruseisonashort-termcontractwhichisunderconsideration.Thevariablerunning costs of the machine during the period of the contract would be $400. On completion of the contract the machine would have no realisable value and would cost $150 to dismantle and remove. What is the total relevant cost of using the machine on the contract? A $450 B $550 C $700 D $850 官方解释：ThecorrectanswerwasD.ThisquestiontestedSectionsF2(b)and(c)intheStudy Guide, which require candidates to be able to calculate relevant costs for overheads and those for non-current assets. By not selling the machine now there is an opportunity cost of $300, the variable running cost ($400) are relevant and at the end of the contract the dismantling and removal cost ($150) is also relevant. This gives a total relevant cost of $850. Answer B was chosen by more than 50% of the candidates. This wrong answer could have been obtained in two ways. First as $300 + $400 – $150, the mistake here is to treat the dismantling cost as revenue from the sale of the machine. Second as $400 + $150, the mistake here is to regard the realisable value now as being non-relevant. 解释：这是一道考核固定资产相关成本的考题。如果现在卖出则获利$300。如果继续使用一段时间，则这 段时间需要的投入的成本是$400，并且丢弃时需要用处置成本$150。那如果选择不卖出那需要花费是成 本一共是$400+$150=$550，相对应所放弃的机会成本就是$300。所以这个固定资产的相关成本是 $300+$550=$850 Example 2 A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. Last year, the following situations arose: (i) Actual overhead expenditure was less than the budgeted expenditure. (ii) Actual hours worked were less than the budgeted hours used to set the predet