职上网在线题库 > ACCA英国注册会计师试题 > F2 > Chapter15-19 > What is th...

What is the discounted payback period of Project Alpha?

A

Between 1 and 2 years

B

Between 3 and 4 years

C

Between 4 and 5 years

D

Between 5 and 6 years

扫码查看暗号，即可获得解锁答案！

在此输入暗号

点击获取答案

考点：Chapter19Methodsofprojectappraisal

The discounted payback period of Project Alpha is between 3 and 4 years. Workings

Project Alpha

Year Cash flow Discount factor PV Cum. PV

$ 10% $ $

0 (800,000) 1.000 (800,000) (800,000)

1 250,000 0.909 227,250 (572,750)

2 250,000 0.826 206,500 (366,250)

3 400,000 0.751 300,400 (65,850)

4 300,000 0.683 204,900 139,050

5 200,000 0.621 124,200 263,250

6 50,000 0.564 28,200 291,450

The discounted payback period is therefore between three and four years.

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

最新试题

该科目易错题

该题目相似题

A linear variable cost - when the vertical axis represents cost per unitAGraph 1BGraph 2CGraph 3DGraph 6
A step fixed cost - when the vertical axis represents cost incurred.AGraph 3BGraph 4CGraph 5DGraph 6
Which one of the following options about the Paasche and Laspeyre indices is correct?Paasche index Laspeyre index Uses base data to weight the index Uses base data to weight the index Uses current data to weight the index Uses current data to weight the indexAUnderestimates the effect of inflation BOverestimates the effect of inflationCUnderestimates the effect of inflationDOverestimates the effect of inflationLaspeyre index
Using a discount factor of 8%, calculate the net present value of purchasing the new machine.
Which of the following is likely to lead to the variances stated above?Alower quality direct material has been purchasedB higher quality direct material has been purchased
The following spreadsheet has started to be completed for direct materials, with a ^ showing where data has been entered. A B C1 Standard Actual2 Production in units √ √3 Kg's per unit √4 Cost per kg ($) √ √5 Total kg’s purchased C6/C46 Total material cost √ What will be the formula for the materials usage variance?A(C5xC4)-(B2xB3xB4)B(C5xB4)-(B2xB3xB4)C(C5xC4)-(C2xB3xC4)D(C5xB4)-(C2xB3xB4)
The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?ADelay repairs to the fleet of vans.BUnderstate the closing inventory of fuel held in the depot.CInclude all the revenue for an uncompleted new contract.DOverstate the bad debt provision
材料全屏Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.Grub Co is now considering implementing a balanced scorecard approach.50【不定项选择题】Complete the following statements about the balanced scorecard approach, choosing from the options available:Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)AGap 1 key performance indicators agreed with managementBGap 1 a mission statementCGap 1 operational plans in placeDGap 2 short term improvements for the business.EGap 2 the long term success of the business.
材料全屏A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.56【单项选择题】What is the direct labour rate variance for the company in 20X3?A$400 (A)B$2,500 (F)C$2,500 (A)D$3,200 (A)
材料全屏A company has a budgeted material cost of $125,000 for the production of 25,000 units per month. Each unit is budgeted to use 2 kg of material. The standard cost of material is $2.50 per kg.Actual materials in the month cost $136,000 for 27,000 units and 53,000 kg were purchased and used.60【单项选择题】What was the adverse material price variance?A$1,000B$3,500C$7,500D$11,000