今年的ACCA考试结束后很多同学都在私下抱怨ACCA的考试难度好像提高了，不过小编觉得，不管提高没提高这些都不是我们所能控住的，同学们要做的就是尽可能的把所学的知识掌握好。同时为了应对含金量越来越高的ACCA证书，大家一定要积极被备考。ACCA小编为您整理了ACCA F5《业绩管理》经典考题分析，祝您备考顺利！

Q1：

Log Co has an operating gearing ratio of 33.33%.Its sales are currently$100m and its operating profit is$20m.Operating gearing is calculated by dividing fixed costs by variable costs.

What will its operating profit be its sales increases by 15%?

A$27m

B$26m

C$23m

D$21m

考点：The calculation of operating profit

正确答案：B

解析：In order to calculate the operating profit,the total cost must be calculated first.As sales are$100m and profit is$20m,the total cost will be$80m.Given the operational gearing is 33.33%,the fixed cost to variable cost will be in the ratio of 1:3.The fixed cost can be calculated as¼x$80m=$20m and the variable cost will be$60m.Contribution will be$40m before the increase in sales.After the 15%increase in sales the new contribution will be 1.15 x$40m=$46m and the new operating profit will be$46m-$20m(FC)=$26m

Q2：

A bank has developed a new type of account called the Gold Account.Development and advertising costs were$50,000.At the start of each of the next four years,1000 customers are expected to open a Gold Account and to pay the bank$300 each year that they use it.Of the 1,000 customers who open a Gold Account,500 are expected to close the account after one year and 500 after two years.The bank estimates it will cost$400 per customer to administer the Gold Account in the customer’s first year reducing to$50 per customer in the second year.

Ignoring the time value of money,what is the lifecycle profit per customer of Gold Account?

A$8.33+

B$25.00

C$12.50

D$16.67

考点：The calculation of a lifecycle profit in a service industry

正确答案：C

解析：

The account runs for 4 years

Year 1 1000 new customers

Year 2 1000 new customers 500 from year 1

Year 3 1000 new customers 500 from year 2

Year 4 1000 new customers 500 from year 3

500 from year 4

Total 4000 2000

From the above,since customers are joining every year for the 4 years there will be a total of 4000 customers that will cost the bank$400 per customer in the first year and 2000 customers in total that will cost$50 per customer in the second year

Calculation of profit over the life cycle will be as follows:

First year 4000 x($300-$400)

Second year 2000 x($300-$50)

Less the development and advertising costs($50,000)

Total Profit$50,000

Divided by 4000 customers

Lifecycle profit per customer$12.50

考试真题是同学们在备考过程中必须重视的，虽然在下次考试中不可能再出现同样的试题，但这对同学们了解和认识到考试的重点却有着重大的帮助。

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