ACCA论坛 » 【ACCA 答疑解惑】 » 每天一练　paper 1.2 答案回复可见

acca010 发表于 2006-8-9 19:15

每天一练　paper 1.2 答案回复可见

<p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: NewsGothicBT-Bold; mso-hansi-font-family: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">每天一练　</span></b><b><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><font face="Times New Roman">paper 1.2 </font></span></b><b><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: NewsGothicBT-Bold; mso-hansi-font-family: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">答案回复可见</span></b></p><span><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span><font face="Times New Roman"><strong>3 </strong>A company manufactures a single product with a variable cost per unit of &pound;22. The contribution to sales ratio is 45%.<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">Monthly fixed costs are &pound;198,000.<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><strong><font face="Times New Roman">What is the breakeven point (in units)?<p></p></font></strong></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span><font face="Times New Roman"><strong>A </strong>4,950<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span><font face="Times New Roman"><strong>B </strong>9,000<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span><font face="Times New Roman"><strong>C </strong>11,000<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span><font face="Times New Roman"><strong>D </strong>20,000<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman"><strong>&nbsp;</strong></font></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><strong><font face="Times New Roman">C<p></p></font></strong></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><p></p>&nbsp;</p></span>&nbsp;

elle2007 发表于 2006-9-18 09:17

3q

hyjci 发表于 2006-11-9 14:52

KO

wokenlion 发表于 2007-3-12 11:32

The answer is 11000,right?

mtf970751 发表于 2007-7-17 07:53

<p>应该是A</p>

vivicky 发表于 2007-8-9 16:51

d

pearl 发表于 2007-8-9 20:55

The answer is C

pumaeye 发表于 2007-8-10 08:22

<p>I think the answer is "c".</p>

Juder-Lee 发表于 2007-8-12 13:39

i want to&nbsp;check out the answer!

xm1126 发表于 2007-8-21 12:07

<p>C</p>

wyuae 发表于 2007-11-23 02:43

11，000

kxm100 发表于 2008-1-4 11:19

<span><font face="Times New Roman"><strong>C </strong>11,000</font></span>

hejietony 发表于 2008-3-22 22:00

a

0603010024 发表于 2009-7-26 16:15

c

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