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ACCA F5試題:Decision making techniques

發(fā)布時(shí)間:2015-08-25 13:43    來(lái)源:高頓網(wǎng)校 我要發(fā)言   [字號(hào): ]

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  問(wèn)題:Council Co have 200 litres of yellow paint in inventory from a previous job. This paint is used regularly by Council Co. The original cost of the paint was $5 per litre. Although identical paint is currently being sold by the same suppliers at $4.99 per litre, local painters were only prepared to pay $580 for the entire inventory. The paint can be used on a new job that Council Co is about to start.
 
  What is the relevant cost of the paint (to the nearest $) for the purposes of this new job?
 
  Relevant cost is $________ (to the nearest $)
 
  答案:The correct answer is: $998.
 
  The current replacement cost is $4.99/litre. The paint is used regularly by the company and so the volume of paint used will need to be replaced.

 
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