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ACCA考试F2考试试题每日一练（6）
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1. Last month the total sales for XYZ Co were $960,000. A pie chart is used to show the breakdown of sales by region for the month. South region is represented by 60 degrees on the pie chart.
What are the sales for the month for the south region?
$ ()
答案：$1 60,000
The total pie chart is made up of 360 degrees. The south region represents 60/360 of the total.
(60 / 360) x $960,000 = $160,000
2. Which of the following statements about payback is true?
A.A change in the cost of capital will affect the payback
B.Payback is technically superior to NPV
C.Payback is useful as an initial screening device
D.Payback takes into account the time value of money
答案：Payback is useful as an initial screening device
Payback is useful as an initial screening device. The NPV method is technically superior to the payback method, not vice versa. The other options are both false because the payback method does not discount and so does not use a cost of capital. This time value of money is therefore not taken into account.
3. The following statements refer to documents used in the material procurement procedures of XYZ Co. Is each of these statements true or false?
True OR False
A purchase requisition is prepared in the purchasing department of XYZ Co and then sent to the supplier
A goods received note is prepared by the supplier and sent with the material to XYZ Co
答案：A purchase requisition is prepared in the purchasing False
department of XYZ Co and then sent to the supplier
A goods received note is prepared by the supplier and sent False
with the material to XYZ Co
Purchase requisitions are sent by the department that is requesting the material to the purchasing department. It is the purchasing department that will place the order with the supplier.
Goods received notes are prepared by the goods received department and sent to the department that ordered the materials to advise them that their order has arrived.
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