快速查题-ACCA英国注册会计师试题

Under which of the following circumstances would a multiplicative model be preferred to an additive model in time series analysis?

A company's annual profits have a trend line given by Y = 20t - 10, where Y is the trend in $'000 and t is the year with t = 0 in 20X0.What are the forecast profits for the year 20X9 using an additive model if the cyclical component for that year is -30?

In January, the unemployment in Ruritania is 567,800. If the seasonal factor using an additive time series model is +90,100, what is the seasonally-adjusted level of unemployment (to the nearest whole number)?

The following statements relate to Paasche and Laspeyre indices.(i) Constructing a Paasche index is generally more costly than a Laspeyre index(ii) With a Laspeyre index, comparisons can only be drawn directly between the current year and the base yearWhich statements are true?

A large bag of cement cost $0.80 in 20X3. The price indices are as follows.

20X3 91

20X4 95

20X5 103

20X6 106

How much does a bag of cement cost in 20X6?

Four years ago material X cost $5 per kg and the price index most appropriate to the cost of material X stood at 150.The same index now stands at 430.What is the best estimate of the current cost of material X per kg?

 Mark the following on the P/V chart below.

 • Breakeven point                                • Contribution

 • Fixed costs                                         • Profit 

 Choose the appropriate words from those highlighted and fill in the blanks. 

When showing multiple products individually on a P/V chart, the products are shown from left to right/right to left in order of increasing/decreasing size of C/S ratio. The line joining the two ends of the dotted line (which shows_________.) indicates _______ 

Choose the appropriate words from those highlighted. 

The assumption in breakeven analysis that variable cost is the same per unit at all levels of output is a great simplification. The variable cost per unit will decrease where (1) economies/diseconomies of scale are made at higher volumes of output, but will also eventually rise where (2) economies/diseconomies of scale begin to appear at even (3) higher/lower volumes of output. 

 A company makes and sells two products, X and Y. The following budget has been prepared. 

What is the breakeven point in sales revenue, to the nearest $100?