F2题库_2019年acca考试F2第12章模拟练习题(2)
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1.Which TWO of the following are necessary if forecasts obtained from a time series analysis are to be reliable?
A.The trend must not be increasing or decreasing
B.The trend must continue as in the past
C.Extrapolation must not be used
D.The same pattern of seasonal variation must continue as in the past
(2 marks)
2.Under which of the following circumstances would a multiplicative model be preferred to an additive model in time series analysis?
A, When a model easily understood by non-accountants is required
B.When the trend is increasing or decreasing
C.When the trend is steady
D.When accurate forecasts are required
1.The correct answers are : The trend must continue as in the past and The same pattern of seasonal variation must continue as in the past
Provided the multiplicative model is used, it does not matter if the trend is increasing or decreasing.
Forecasts are made on the assumption that the previous trend will continue.
In general, extrapolation does not produce reliable estimates but in forecasting the future using time series analysis we have no option but to extrapolate.
Forecasts are made on the assumption that previous seasonal variations will continue.
2.The correct answer is : When the trend is increasing or decreasing
When the trend is increasing or decreasing, additive seasonal components change in their importance relative to the trend whereas multiplicative components remain in the same proportion to the trend. Option B is therefore a circumstance in which the multiplicative model would be preferred to the additive model.
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