ACCA的学习科目数量比较多，通过每天的真题练习，不仅可以提升自己的知识面，而且还能帮助同学们巩固自身知识，学姐为大家提供了F阶段的模拟练习题，每天一题开始练习起来吧！
【单选题】Dust Co has two divisions,A and B.Each division is currently considering the fllowing 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 proft 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：A
→解析：
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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