ACCA—PM 真金题
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Volt Co generates and sells electricity. It operates two types of power station: nuclear and wind.
The costs and output of the two types of power station are detailed below:
Nuclear station
A nuclear station can generate 9,000 gigawatts of electricity in each of its 40 years of useful life. Operating costs are $486m
per year. Operating costs include a provision for depreciation of $175m per year to recover the $7,000m cost of building
the power station.
Each nuclear station has an estimated decommissioning cost of $12,000m at the end of its life. The decommissioning cost relates to the cost of safely disposing of spent nuclear fuel.
Wind station
A wind station can generate 1,750 gigawatts of electricity per year. It has a life-cycle cost of $55,000 per gigawatt and an
average operating cost of $40,000 per gigawatt over its 20-year life.
16 What is the life-cycle cost per gigawatt of the nuclear station (to the nearest $’000)?
A $54,000
B $73,000
C $87,000
D $107,000
17 Which of the following will decrease the total life-cycle cost of a nuclear station?
(1) Increasing the useful life of the station
(2) Reducing the decommissioning cost
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2
18 How would the disposal cost of spent nuclear fuel be categorised in environmental management accounting (EMA)?
A A prevention cost
B A detection cost
C An internal failure cost
D An external failure cost
19 If Volt Co sets a price to earn an operating margin of 40% over the life of a wind station, what will be the total lifetime profit per station (to the nearest $m)?
A $35m
B $408m
C $560m
D $933m
20 Which of the following are benefits of life-cycle costing for Volt Co?
(1) It facilitates the designing out of costs at the product development stage
(2) It can encourage better control of operating costs over the life cycle
(3) It gives a better understanding of the causes of overhead costs
(4) It provides useful data for short-term decision-making
A 1, 2 and 3
B 1 and 2 only
C 1 and 4
D 2, 3 and 4
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