ACCA《F2 管理会计》答疑板精华总结

普通来源：正保会计网校 2017-08-31

2017年9月份ACCA考试日益临近，在这欢（ya）欣（li）鼓（shan）舞（da）的日子里，你是不是已经准备好了？题海战术在强化记忆方面有着显著效果，不断练习可以提高答题效率。以下是学员们在复习ACCA《F2 管理会计》科目过程中遇到疑问，大家一起来学习吧！

1. 学员提问：

I found the definition as below:

Production costs are all the costs involved in the manufacture of goods. In the case of manufactured goods, these costs consist of direct material, direct labour and manufacturing overhead.

Think here manufacturing overhead should be Production overheads.

So the production cost should be equal to Full Factory Cost

老师回答：

首先在专有名词上：Production = Manufacturing = Factory, 这三个单词是代表着同一个意思。

其次，Production cost在学术上 = Direct cost + production overhead, 亦即

Direct material + direct labour + direct expense + production overhead

但是我们的F2的背景是传统生产制造业，想想富士康就行了，来料加工，做组装，所以direct expense理论上应该有，实际没有，所以书上写成只有direct material + direct labour + production overhead，是针对这样的产业去写的。

2. 学员提问：

不知道如何做此题？

A division has a capital employed of $2,000,000 and earns an operating profit of $600,000. It is considering a project that will increase operating profit by $20,000 but would increase its capital employed by $80,000. A rate of 15% is used to compute interest on capital employed.

What will be the effect on residual income and return on capital employed if the division accepts the project?

Residual income Return on investment

A Increase Increase

B Increase Decrease

C Decrease Increase

D Decrease Decrease

题目答案选择：B

老师回答：

RI在判断增加还是减少的时候，因为RI是绝对值，不用比较，算出来是正值那就是增加了(20000-80000*15%=8000),而ROI在判断增加还是减少的时候，因为ROI是相对值，所以得比较下原来的ROI才能判断是增加还是减少（之前ROI是600000/2000000=30%，新项目是20000/80000=25%），所以答案是一个增加，一个减少。

3. 学员提问：

不理解到底哪个是应该decision point？

ACCA《F2 管理会计》答疑板精华总