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ACCA考試F5-F9模擬題解析
ACCA考試F5-F9模擬題解析
1.【單選題】A company manufactures and sells a single product.For this month the budgeted fixed production overheads are$48,000,budgeted production is 12,000 units and budgeted sales are 11,720 units.
The company currently uses absorption costing.
If the company used marginal costing principles instead of absorption costing for this month,what would be the effect on the budgeted profit?
A$1,120 higher
B$1,120 lower
C$3,920 higher
D$3,920 lower
【答案】B
解析：Fixed production overhead absorption rate=$48,000/(12,000 units)=$4 per unit
Increased in inventory levels=(12,000–11,720)units=280 units
Therefore,difference in profit=280 units x$4 per unit=$1,120
Marginal costing profits are lower than absorption costing profits when inventory levels increase in a period,therefore marginal costing profit will be$1,120 lower than absorption costing profits for the same period.
2.【單選題】John is a sole trader who had trading income of£60,000 in the tax year 2018/19 and£80,000 in the tax year 2019/20.He has no other income.He joined a personal pension scheme on 6 April 2018 and made gross contributions of£25,000 in 2018/19.This was the first pension provision that John had made.
What gross amount can John contribute to his personal pension scheme in March 2020 without incurring an annual allowance charge?
A.25,000
B.135,000
C.40,000
D.55,000
【答案】D
The annual allowance for 2016/17 and 2017/18 are not available as John was not a member of a pension scheme in those years.
The answer£40,000 is the current year annual allowance.The answer£135,000 brings forward allowances from all three previous tax years.The answer£35,000 restricts the current year allowance to£10,000.
3.【單選題】The accountant is aware that some members of the Board of Lisbon have little understanding of accounting and he is worried about his presentation of the financial statements at the Board meeting.How should he deal with this situation?
A.In doing his presentation he should omit any complex issues,so that everybody can understand what he is saying.
B.He should open his presentation with the advice that some of them may not understand all of it.
C.He should classify,characterise and present the information clearly and precisely.
D.He should deliver his presentation just to those who are financially qualified.
【答案】C
The Conceptual Framework requires information to be presented understandably,but without omitting complex issues.
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