快速查题-ACCA英国注册会计师试题

Unemployment numbers actually recorded in a town for the second quarter of the year 2000 were 4,700. The underlying trend at this point was 4,300 people and the seasonal factor is 0.92. Using the multiplicative model for seasonal adjustment, what is the seasonally-adjusted figure (in whole numbers) for the quarter?

Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number of items sold and x is the number of the month. Monthly deviations from the trend have been calculated and follow an additive model. In month 24, the seasonal variation is estimated to be plus 8.5.What is the forecast number of items to be sold in month 24? (to the nearest whole number)

Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) There must be no unforeseen events (ii) The model used must fit the past data (iii) The trend must be increasing (iv) There must be no seasonal variation

What is the purpose of seasonally adjusting the values in a time series?

The following data represents a time series：

      X        36      Y         41          34             38       42

A series of three point moving averages produced from this data has given the first two values as 38 and 39. What are the values of (X, Y) in the original time series?

sing an additive time series model, the quarterly trend (Y) is given by Y = 65 + 7t, where t is the quarter (starting with t = 1 in the first quarter of 20X5). If the seasonal component in the fourth quarter is -30, what is the forecast for the actual value for the fourth quarter of 20X6, to the nearest whole number?

A customer returns a faulty product to a firm for repair under a warranty scheme. The firm operates a total quality management system.Which of the following best describes the cost of the repair?

The following four data pairs have been obtained： (1, 5), (2, 6), (4, 9), (5, 11). Without carrying out any calculations, which of the following correlation coefficients best describes the relationship between x and y?

A company's management accountant is analysing the reject rates achieved by 100 factory operatives working in identical conditions. Reject rates, Y%, are found to be related to months of experience, X, by this regression equation： Y = 20 - 0.25X. (The correlation coefficient was r = -0.9.) Using the equation, what is the predicted reject rate for an operative with 12 months' experience?

A regression equation Y = a + bX is used to forecast the value of Y for a given value of X. Which of the following increase the reliability of the forecast? (i) A correlation coefficient numerically close to 1 (ii) Working to a higher number of decimal places of accuracy (iii) Forecasting for values of X outside the range of those used in the sample (iv) A large sample is used to calculate the regression equation