管理會計雙語考試卷-資料下載頁
2025-04-07 22:02本頁面
【正文】 is a nonprofit organization and that the expected additional operating cash inflows are $100,000 in years 1 through 5 and $90,000 in year net initial investment is $371,000(new machine,$300,000 plus additional working capital,$60,000 minus terminal disposal value of old machine,$11,000).All other facts are unchanged a fiveyear useful life, no terminal disposal value, and an 8% RRR. Year 5 cash inflows are $100,000, which includes a $10,000 recovery of working capital. (P∕A,8%,5)= (P∕A,10%,5)= (P∕A,12%,5)=Calculate the following:(1) Net present value(2) Payback(3) Internal rate of return4. Mary Frost is considering selling DOAll software, a homeoffice software package, at a puter convention in Chicago. The selling price is ＄200,the variable cost a is ＄ must pay to puter conventions, Inc. offers Mary three rental alternatives:Option 1: ＄2000 fixed feeOption 2: ＄800 fixed fee plus 15%of convention revenues.A. (1) calculate the breakeven point in units for option 1 and option 2(2) calculate the degree of operating leverage at sales of 40 units for the teo rental options.(At this quantity, Mary’s operating ine is ＄1200 )B. Suppose Mary choose option 2 ,she would pay ＄800 fixed fee and 15% of convention revenues. The selling price is ＄200 ,the variable costs is ＄ anticipates selling 40 units at the convention. Mary’s operating ine will be ＄1200,Mary is considering placing an advertisement describing the product and its features in the convention brochure. The advertisement will cost ＄ cost is a fixed cost because it will not change regardless of the number of units Mary sells. She thinks that advertising will increase sales by 10% to 44 packages.(1) The following table presents the CVP analysis, please fill in the blanks. 40 Packages Sold with No Advertising44 Packages Sold with Advertising DifferenceRevenuesVariable costsContribution MarginFixed costsOperating ineShould Mary advertise?(2) Suppose Mary decides not to advertise. Mary is contemplating whether to reduce the selling price to $175. At this price, she thinks she will sell 50 units. At this quantity, the software wholesaler who supplies DOAll software will sell the packages to Mary for $115 per unit instead of Mary reduce the selling price? Please give a CVP shows.寧可累死在路上，也不能閑死在家里！寧可去碰壁，也不能面壁。是狼就要練好牙，是羊就要練好腿。什么是奮斗？奮斗就是每天很難，可一年一年卻越來越容易。不奮斗就是每天都很容易，可一年一年越來越難。能干的人，不在情緒上計較，只在做事上認真；無能的人！不在做事上認真，只在情緒上計較。拼一個春夏秋冬！贏一個無悔人生！早安！—————獻給所有努力的人.學習參考
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