快速查题-ACCA英国注册会计师试题

The trend for monthly sales ($Y) is related to the month (t) by the equation Y = 1,500 - 3t where t = 1 in the first month of 20X8. What are the forecast sales (to the nearest dollar) for the first month of 20X9 if the seasonal component for that month is 0.92 using a multiplicative model?

Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) The trend must not be increasing or decreasing (ii) The trend must continue as in the past (iii) Extrapolation must not be used (iv) The same pattern of seasonal variation must continue as in the past

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?

Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 +3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.What is the forecast number of items to be sold in month 19?

Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period has a seasonal factor of -23.62, assuming an additive forecasting model, what is the forecast for that period, in whole units?