2012年ACCA考试辅导资料：F2考官总结1

　　General Comments

　　This was the sixth examination under the current syllabus. The two hour paper，as usual，contained 50 multiple choice questions-40 carried two marks each and the other 10 carried one mark each. This mix continues to be exactly in line with the pilot paper. The general performance of candidates was again not pleasing.

　　The following questions taken from the June 2010 examination are ones where the performance of candidates was weak-in each case between 40% and 45% of the candidates selected the correct answer. Each of these questions carried 2 marks and each related to a mainstream topic in the Study Guide.

　　Specific Comments

　　Example 1

　　This A company manufactures a single product. Budgeted production （in units）for the first three months （M1， M2 and M3）of next year is as follows：

　　M1 M2 M3

　　4，000 5，000 3，500

　　Each unit of production uses 3 kg of raw material costing $4 per kg. The budgeted raw material inventory at the end of each month is to be 10% of the following month’s production.

　　What are the budgeted raw material purchases for month M2 next year？

　　A $58，200

　　B $59，400

　　C $60，600

　　D $61，800

　　The correct answer was A. This question tested Section E2（b）in the Study Guide，which requires candidates to be able to prepare a materials purchases budget.

　　In month M2 the company would purchase 90% of its materials needs for that month and 10% of the requirements for month M3. So its materials purchases would be：[0.9*5，000 + 0.1*3，500] *3*$4 = $58，200.

　　The total number of candidates choosing either answer B or C was greater than the number of candidates choosing the correct answer A. Answer B could be obtained by [5，000 *12] to give $60，000 then subtracting $600 which is obtained from 0.1*[5，000-3，500]*$4. The error here is a failure to reflect the 3kg of material per unit in the adjustment. Answer C was $60，000 + $600 so there were in effect two errors in such a calculation.