f2真题与老金机考1含答案

F2managementaccounting比如：400004000040,00040000,机器识别不出来逗号答案：Traceablecontrollable不可控资本产生的interestcharge也是不可控的。答案：contribution=salesprice-variablecost=500,000-200,000=300,000Contributionperunit=300000/10000=3011,800unit400unitACMC，因此MCprofit=ACprofit-OAR*changeininventorylevel答案：interestoncapitallossesfromThefollowingratioshavebeenbudgetedforaninvestmentcentrewithnetassetsNetasset Grossprofitmargin Non-productioncoststosales WhatisthebudgetedoperatingprofitfortheinvestmentNetassetturnover=turnover/netassets=turnover/1200,000=3.6timesGrossprofit=Turnover*grossprofitmargin=4,320,000*36.5%=1,576,800Non-productioncosts=Turnover*Non-productioncoststosalesbudgetedoperatingprofit=Grossprofit-Non-production答案：anoutlineofthereasonsfortheorganisation’stask=Actualsalesunitsx(Budgetprice-Actual所以应该是favourable。=(Budgetsalesunits-Actualsalesunits)xstandardprofitperunit(Absorptioncosting)orxstandardCPU(Marginalcosting)Salesvolumevariance=（1300-1100）*25*40%=2000，由于是实际的卖超过了预计的，因此卖家应该很高兴，是favourable。Salesvolume=(Budgetsalesunits-Actualsalesunits)xstandardprofitperunit(Absorptioncosting)orxstandardCPU(Marginalcosting)（1100-Actualsalesunits）*10=2000（A）因此Actualsalesunits=900TaskActualsalesunitsxBudgetpriceActualprice)答案：2and的产品多吸收了overhead，因此2是正确的。答案：task1Theaveragedistancetraveledpertonneoffoodcollected(totheThenumberofcustomersservedperday(tothenearestwholenumber)customer。因此应该用用了多少餐，然后除=thecostpermealserved成本除以总共meal的数量=（4000+3000+600）/5460=1.39,那么应该用总的volunteer的时间，除以meal的数量。WhichofthefollowingareaspectsofoperationalplanningandexceptionalreportingofvariancesfromanannualSettingorchangingtheobje