考官報告：針對2017年6月ACCA F5考試

針對剛剛過去的2017年6月考試，ACCA官網(wǎng)公布了新鮮出爐的各科考官報告（Examiner’s report）?？脊賵蟾媸侵庇^了解考情分析的途徑之一，因為它是由ACCA判卷人根據(jù)每次考生的答題情況直接撰寫的?？脊贂槍σ恍╇y點題目，或者考生普遍出錯的題目做出詳細的分析。

下面我們就一起看看在2017年6月的考官報告中，考官都說了些什么。

Section A

	$	$
Selling price		100
Material	25
Labour	30
Variable overheads	20
Fixed overheads	10
		（85）
Profit		15

It was very pleasing to see that once again almost all candidates attempted all of the questions. Section A questions aim to provide a broad coverage of the syllabus, and future candidates should aim to revise all areas of the F5 syllabus, rather than attempting to question spot. The following two questions are reviewed with the aim of giving future candidates an indication of the types of questions asked, guidance on dealing with exam questions and to provide a technical debrief on the topics covered by the specific questions selected.

這一段主要是考官對這次考試Section A中考生的表現(xiàn)做的一個小結。并強調(diào)了Section A的考核范圍是涵蓋了整個F5大綱的內(nèi)容，不要試圖去找一些“question spot”。

在Section A中，考官著重分析了兩道出錯比較多的題目。

Example 1

Each unit of P takes one hour to make and the available labour and machinery are fully used in its current production of P. The company is considering making a new product, Q, but would have to divert labour and machine use from product P.

What is the relevant total cost per hour for labour and variable overheads which should be included in the cost of product q?

A $25

B $75

C $50

D $65

The correct answer is B

本題考核的主要是：The analysis of relevant cash flows for a decision.

The relevant cost of diverting labour away from existing production when the resource is being used at full capacity is the variable cost of a labour hour + opportunity cost. The opportunity cost in this case would be the contribution of product P lost for every hour diverted away from its production. As each unit of P takes one labour hour the opportunity cost per labour hour is $25 and the cost per labour hour must be $30 (from the cost card). Therefore the relevant cost of labour is $55. Note that the question asks for the total relevant cost of labour and variable overheads. As these overheads are variable they are incurred when production happens and so are relevant and the variable overheads cost per hour is $20 (from the cost card). The total relevant cost of labour and variable overheads is $75.

考官將每一個錯誤選項都做了相應的分析，可以幫助考生更加明確的了解自己錯在哪個方面了：

Selecting option A would have only recognised the lost contribution of product P.

Selecting option C ignored the opportunity cost element and included only the labour and variable overheads costs per hour.

Selection option D included the labour and variable overheads costs per hour but used the profit of $15 as the opportunity cost instead of contribution.

Example 2

Which of the following statements is NOT consistent with the theory of constraints?

A There is no inventory of work in progress or finished good held

B Raw materials are converted into sales as quickly as possible

C Operations prior to the bottleneck operate at the same level as the bottleneck

D Conversion costs and investment costs are kept to a minimum

The correct answer is A

本題的考點是：The understanding of the principles underpinning the theory of constraints in throughput accounting.

Holding no inventory of work in progress or finished goods is NOT consistent with the theory of constraints as the theory of constraints specifies that a small amount of buffer inventory should be maintained prior to the bottleneck activity so that the bottleneck never has to be slowed down or delayed.

The other three statements are all consistent with the theory of constraints.

本篇文章只是介紹了Section A部分，在ACCA官網(wǎng)上，這篇考官報告還有對于Section B和Section C部分的詳細解析，感興趣的同學可以直接在官網(wǎng)上閱讀。

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