快速查題-ACCA英國(guó)注冊(cè)會(huì)計(jì)師試題

An investment project has the following discounted cash flows ($'000)：

????????????????????? Year??????????????????????? ???????????????? ?Discount rate

????????????????????????????????????????????????????? 0%????????????????????? ?10%????????????????? ?20%

??????????????????????? 0??????????????????????????? 90? ?????????????????????? 90????????????????????? 90?

????????????????????????1???????????????????????? ?? 30???????????????????????? 27.3???????????????????? 25.0

??????????????????????? 2?????????????????????????? ??30??????????????????????? 24.8??????????????????? 29.8

?????????????????????? ?3???????????????????????????? 30??????????????????????? 22.5????? ????????????? 17.4

?????????????????????? ?4???????????????????????????? 30???????????????????????20.5?????????????????????14.5

?????????????????????????????????????????????????????? 30?????????????????????? 5.1??????????????????????(12.3)

The required rate of return on investment is 10% per annum. What is the discounted payback period of the investment project

What is the effective annual rate of interest of 2.1% compounded every three months?

If the interest rate is 8%, what would you pay for a perpetuity of $1,500 starting in the nearest $)

How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?

The following question is taken from the June 2012 exam paper.An investor has the choice between two investments. Investment Exe offers interest of 4% per year compounded semi-annually for a period of three years. Investment Wye offers one interest payment of 20% at the end of its four-year life.What is the annual effective interest rate offered by the two investments?

The following question is taken from the June 2013 exam paper.A project has an initial outflow of $12,000 followed by six equal annual cash inflows, commencing in oneyear’s time. The payback period is exactly four years. Thec ost of capital is 12% per year.What is the project’s net present value (to the nearest $)?

Which graph shows best the relationship between production levels and overhead costs for L Co?

Further analysis has shown that there is a price index applicable to the overhead costs:

?????????????????????????????????????????????? ? ?Production level (units)???????????????????????? ?Overhead costs ($)????????????????? ?Index

January??????????????????????????????????????????????????? ?10???????????????????????????????????????????????????? 3,352?????????????????????????????? 100

February???????????????????????????????????????????????? ?10.5?????????????????????????????????????????????????? 3,479??????????????????????????? ??? 101

March????????????????????????????????????????????????????? ? 12?????????????????????????????????????????????????? ??3,860????????????????????????????? ?102

April?????????????????????????????????????????????????????????? 9?????????????????????????????????????????????????? ??? 3,098???????????????????????????????104

May?????????????????????????????????????????????????????????? 9.5??????????????????????????????????????????????????? 3,225?????????????????????????????? ?105

June??????????????????????????????????????????????????????? 10.25??????????????????????????? ?????????????????? ??? 3,416??????????????????????????????? 106

Required:???

Using high low analysis, calculate the variable cost per unit in June’s prices.

Within time series analysis, which TWO of the following are concerned with long term movements/fluctuations in variables?