F2题库_2019年acca考试F2第十一章模拟练习题(4)
小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公小编为大家收集的关于accaF2科目第十一章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。
1. Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number of items sold and x is the number of the month. Monthly deviations from the trend have been calculated and follow an additive model. In month 24, the seasonal variation is estimated to be plus 8.5.
What is the forecast number of items to be sold in month 24? (to the nearest whole number.)
A.106
B.115
C.123
D.152 (2 marks)
2. Which TWO of the following are necessary if forecasts obtained from a time series analysis are to be reliable?
A. There must be no unforeseen events
B.The model used must fit the past data
C.The trend must be increasing
D.There must be no seasonal variation
1. The correct answer is : 123
y = 9.82 + (4.372 x 24)
y = 114.748
forecast = 114.748 + 8.5
=123.248
=123
2.The correct answer is : There must be no unforeseen events and The model used must fit the past data
Forecasts are made on the assumption that everything continues as in the past.
If the model being used is inappropriate, for example, if an additive model is used when the trend is changing sharply, forecasts will not be very reliable.
Provided a multiplicative model is used, the fact that the trend is increasing need not have any adverse effect on the reliability of forecasts.
Provided the seasonal variation remains the same in the future as in the past, it will not make forecasts unreliable.
以上就是acca F2练习题,多多练习才能拿下acca!如果想要了解更多acca相关信息,请关注中公财经网。
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





