【F2】- Key Examinable Areas For December 2010-Celine Ji erqg|TsFj
ACCA F2 M=@U]1n*c
Key Examinable Areas y=-d*E
For December 2010 7M5HIK6_
声明:考官屡次在考试报告中明确指出猜题的诸多弊端,同时他强调了只有完全深入的掌握了大纲要求的知识点才能顺利通过考试。这也是 ACCA对所有考生的基本要求。本文并非对 2010 12月的考试进行预测,而是对考试大纲进行梳理,突出重要的知识章节,以帮助 考生能更好的备考。 c~
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重点例题分析 {_PV~8u
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, :Ruj;j
Example 1 3
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A machine is no longer used by a company. It could be sold now for net proceeds of $300. Its only other use is on a short-term contract which is under consideration. The variable running 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. Dt
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What is the total relevant cost of using the machine on the contract?
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A $450 |(Io(e
B $550 _/7[=e}y
C $700 M`AbH19
D $850 ">NBPanJ
官方解释:The correct answer was D. This question tested Sections F2(b) and (c) in the Study Guide, which require candidates to be able to calculate relevant costs for overheads and those for non-current assets. h(jg7R
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. /9W-;l{=z
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. Ywlym\
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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=$850 (iH5F9WO
Example 2 vP?"MG
A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. Last year, the following situations arose: {P(IA2J'S
(i) Actual overhead expenditure was less than the budgeted expenditure. 1,BtOzuRo
(ii) Actual hours worked were less than the budgeted hours used to set the predetermined overhead absorption rate. yP~D."
Which of the following statements is correct? aZ#c_Q#gZ
A Both situations would cause the overheads to be under absorbed 0p:n'P
B Both situations would cause the overheads to be over absorbed sg{>-
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C Situation (i) would cause the overheads to be under absorbed and situation (ii) cause the overheads to be over absorbed XA>@0E>1r
D Situation (i) would cause the overheads to be over absorbed and situation (ii) cause the overheads to be under absorbed liPUK #
官方解释:The correct answer was D. This question tested Sections D3 (g) of the Study Guide, which requires candidates to be able to explain, as well as calculate, the under and over absorption of overheads. g7#
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Answer B was the most popular of the wrong answers, which suggests that candidates understood that situation (i) leads to over absorption and that it was situation (ii) that caused the problem. If actual hours worked are below budget then by applying the predetermined absorption rate (which is based on budgeted hours) to this lower number of actual hours will lead to under absorption. 7RTp+FC]
Answers A and C were chosen by significant numbers of candidates, indicating a general lack of understanding of the topic. Interestingly when a calculation question is a set on this topic the performance is better. G,$RsP
解释:这是一道考核absorption costing中under/ over absorbed的考题。 B3e{'14
(i) Actual overhead expenditure was less than the budgeted expenditure. r!#NFek}
Overhead absorbed: Budgeted expenditure / Budgeted hours * Actual Hours忽略 Budgeted hours 和 Actual Hours的影响,因为在条件没有说明的情况下,假定是其他变量是相等的。那么因为Actual overhead expenditure 小于 the budgeted <