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質問 1：
Company X is considering the launch of a new product. In order to compete in the market the selling price must be $100 per unit. Company X aims to achieve a sales margin of 25 per cent.
Direct materials cost is $75 for each unit. It takes 15 minutes for workers to assemble each unit. Workers are paid $16 per hour. 5 per cent of paid time is idle. Overheads are absorbed at $6.50 per unit.
What is the value of any cost gap between the forecast total cost and the target cost?
A. $5.50
B. $9.10
C. $10.71
D. $10.50
正解：C
質問 2：
An 80% learning curve is expected for a repetitive and complex task.
Which of the following statements is correct?
A. Each unit produced will take 80% less time to produce than the previous unit.
B. The cumulative average time per unit will reduce by 20% every time the output is doubled.
C. Each unit produced will take 20% less time to produce than the previous unit.
D. The cumulative average time per unit will reduce by 80% every time the output is doubled.
正解：B
質問 3：
A company has just completed the production of the first 16 batches of a product. A learning curve has been observed throughout. The following table gives further details.
To the nearest whole percentage, what rate of learning is implied?
A. 93%
B. 87%
C. 8%
D. 84%
正解：D
質問 4：
A division of a company transfers all its output to other divisions in the same company.
For this division, which of the following measures is NOT affected by the transfer price that the division uses?
A. Operating profit
B. Return on investment
C. Cost of components purchased
D. Sales revenue
正解：C
質問 5：
A company must decide today whether to proceed with a proposed project. If the project proceeds, the initial investment of $150,000 would be made in one year's time. The benefit of the project would be a perpetuity of $22,000 per year commencing one year after the investment is made. The company's cost of capital is 14% per year.
To the nearest $100, what is the net present value of the project?
A. $7,100
B. -$12,200
C. $25,600
D. $6,300
正解：D
質問 6：
A company has a 31 December year end and pays corporation tax at a rate of 30%. Corporation tax is payable 12 months after the end of the year to which the cash flows relate. The company can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $1 million for a machine on 31 December 20X4. The company's cost of capital is 10%.
What is the present value of the benefit of the first portion of tax allowable depreciation?
A. $75,000
B. $68,175
C. $250,000
D. $227,500
正解：B
質問 7：
A project requires an initial investment of $160,000 in an asset for which the annual depreciation charge will be $40,000. The forecast profits from the investment are as follows.
What is the payback period for the project in years? Give your answer to two decimal places.
正解：
2.33 years
質問 8：
For a complex and repetitive task, which of the following correctly describes a steep learning curve?
A. After the initial learning period there will be a rapid reduction in the time taken to complete the task.
B. There will be a long period before there is a reduction in the time taken to complete the task.
C. Repeated training may be required but this will not necessarily result in a reduction in the time taken to complete the task.
D. After the initial learning period there will be a slow reduction in the time taken to complete the task.
正解：A
Company X is considering the launch of a new product. In order to compete in the market the selling price must be $100 per unit. Company X aims to achieve a sales margin of 25 per cent.
Direct materials cost is $75 for each unit. It takes 15 minutes for workers to assemble each unit. Workers are paid $16 per hour. 5 per cent of paid time is idle. Overheads are absorbed at $6.50 per unit.
What is the value of any cost gap between the forecast total cost and the target cost?
A. $5.50
B. $9.10
C. $10.71
D. $10.50
正解：C
質問 2：
An 80% learning curve is expected for a repetitive and complex task.
Which of the following statements is correct?
A. Each unit produced will take 80% less time to produce than the previous unit.
B. The cumulative average time per unit will reduce by 20% every time the output is doubled.
C. Each unit produced will take 20% less time to produce than the previous unit.
D. The cumulative average time per unit will reduce by 80% every time the output is doubled.
正解：B
質問 3：
A company has just completed the production of the first 16 batches of a product. A learning curve has been observed throughout. The following table gives further details.
To the nearest whole percentage, what rate of learning is implied?
A. 93%
B. 87%
C. 8%
D. 84%
正解：D
質問 4：
A division of a company transfers all its output to other divisions in the same company.
For this division, which of the following measures is NOT affected by the transfer price that the division uses?
A. Operating profit
B. Return on investment
C. Cost of components purchased
D. Sales revenue
正解：C
質問 5：
A company must decide today whether to proceed with a proposed project. If the project proceeds, the initial investment of $150,000 would be made in one year's time. The benefit of the project would be a perpetuity of $22,000 per year commencing one year after the investment is made. The company's cost of capital is 14% per year.
To the nearest $100, what is the net present value of the project?
A. $7,100
B. -$12,200
C. $25,600
D. $6,300
正解：D
質問 6：
A company has a 31 December year end and pays corporation tax at a rate of 30%. Corporation tax is payable 12 months after the end of the year to which the cash flows relate. The company can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $1 million for a machine on 31 December 20X4. The company's cost of capital is 10%.
What is the present value of the benefit of the first portion of tax allowable depreciation?
A. $75,000
B. $68,175
C. $250,000
D. $227,500
正解：B
質問 7：
A project requires an initial investment of $160,000 in an asset for which the annual depreciation charge will be $40,000. The forecast profits from the investment are as follows.
What is the payback period for the project in years? Give your answer to two decimal places.
正解：
2.33 years
質問 8：
For a complex and repetitive task, which of the following correctly describes a steep learning curve?
A. After the initial learning period there will be a rapid reduction in the time taken to complete the task.
B. There will be a long period before there is a reduction in the time taken to complete the task.
C. Repeated training may be required but this will not necessarily result in a reduction in the time taken to complete the task.
D. After the initial learning period there will be a slow reduction in the time taken to complete the task.
正解：A
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