2005年12月accaf2考试真题(上海交大acca).docVIP

Financial Information for Management PART 1 FRIDAY 9 DECEMBER 2005 QUESTION PAPER Time allowed 3 hours This paper is divided into two sections Section A ALL 25 questions are compulsory and MUST be answered Section B ALL FIVE questions are compulsory and MUST be answered Formulae Sheet is on page 13 Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall The Association of Chartered Certified Accountants Section A – ALL 25 questions are compulsory and MUST be attempted. Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. Each question within this section is worth 2 marks. 1 Up to a given level of activity in each period the purchase price per unit of a raw material is constant. After that point a lower price per unit applies both to further units purchased and also retrospectively to all units already purchased. Which of the following graphs depicts the total cost of the raw materials for a period? ￡ A B ￡ 0 Units 0 Units ￡ C D ￡ 0 Units 0 Units 2 The following breakeven chart has been drawn showing lines for total cost (TC), total variable cost (TVC), total fixed cost (TFC) and total sales revenue (TSR): TSR ￡ TC TVC TFC Units 0 675 1,200 1,500 1,700 What is the margin of safety at the 1,700 units level of activity? A 200 units B 300 units C 500 units D 1,025 units 2 3 A company manufactures a single product with a variable cost per unit of ￡22. The contribution to sales ratio is 45%. Monthly fixed costs are ￡198,000. What is the breakeven point (in units)? A 4,950 B 9,000 C 11,000 D 20,000 4 An organisation has the following total costs at two activity levels: Activity level (units) 17,000 22,000 Total costs (￡) 140,000 170,000 Variable cost per unit is constant in this range of activity and there is a step up of ￡5,000 in the total fixed costs when activity exceeds 18,000 units. What is the total cost at an activity level of 20,00