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2020年ACCA F1考試選擇題:有關產品需求的相關考題

發布時間:2020-03-11 23:53:59
【Qestions】

8 Market research for product Alpha suggests that a 10% drop in price would lead to a 12% increase in quantity demanded.

Which of the following describes the demand for product Alpha?

A.Price inelastic

B.Price elastic

9 Charles has to manage his workload for the day.

In order to manage his time effectively what are the first TWO actions that Charles should take?

Prepare a list of all the tasks that have to be performed

A.Decide on the relative importance of each task and prioritise them

B.Deal with the least desirable or most complex task to ensure that it is out of the way

C.Complete the tasks that can be performed most easily and quickly

10 Which of the following cases of fraud will have the effect of reducing the profit figure shown in the financial accounts

of a company?

A.Increasing the value of sales in order to facilitate money laundering

B.Increasing the depreciation of an asset in order that it may be purchased later from the company for less than it is worth

C.Increasing the value of inventory in order to steal goods from the warehouse

D.Reducing the allowance for receivables to improve statement of financial position

【Answers】

8 Price elastic The price elasticity is calculated as 12/10 = 1.2. Since this is greater than 1, demand for the product is price

elastic (note - since price and quality move in opposite directions, this should really be -1.2, but the minus sign is usally

ignored).

9 Prepare a list of all the tasks that have to be performed and Decide on the relative importance of each task and prioritise

them The first two actions Charles should take are to prepare a list of all the tasks and then prioritise them. Following this

review Charles may then go on to perform one or both of the other actions particularly if time pressure is severe.

10 Increasing the depreciation of an asset in order that it may be purchased later from the company for less than it is

worth Increasing the depreciation of an asset will reduce profit. This will not be reversed when the asset is sold as it will be

bought from the company for less than it is worth.

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