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2020年acca考试F4模拟练习题(41)

2020-07-03 11:26:31 来源: 中公财经 浏览量:

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1 Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:

Division A Division B

Capital required for the project $32·6 million $22·2 million

Sales generated by project $14·4 million $8·8 million

Operating profit margin 30% 24%

Cost of capital 10% 10%

Current return on investment of division 15% 9%

If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in the project?

A Division A only

B Division B only

C Both Division A and Division B

D Neither Division A nor Division B

答案:

1 A

Division A: Profit = $14·4m x 30% = $4·32m

Imputed interest charge = $32·6m x 10% = $3·26m

Residual income = $1·06m

Division B: Profit = 8·8m x 24% = $2·112m

Imputed interest charge = $22·2m x 10% = $2·22m

Residual income = $(0·108)m

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