F2题库_2019年acca考试F2第12章模拟练习题(5)
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1.Over an 18-month period, sales have been found to have an underlying linear trend of y = 7.112 + 3.949x, where y is the number of items sold and x represents the month. Monthly deviations from trend have been calculated and month 19 is expected to be 1.12 times the trend value.
What is the forecast number of items to be sold in month 19?
A.91
B.92
C.93
D.94 (2 marks)
2.Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period has a seasonal factor of -23.62, assuming an additive forecasting model, what is the forecast for that period, in whole units?
A.300
B.301
C.324
D.325
1.The correct answer is : 92
y = 7.112 + 3.949x
If x = 19, trend in sales for month 19 = 7.112 + (3.949 x 19) = 82.143
Seasonally-adjusted trend value = 82.143 x 1.12 = 92
If you failed to select the correct option, rework the calculation carefully. You shouldn't have too much trouble with this question since it is just a matter of plugging in a value for x into the equation given in the question.
2.The correct answer is : 300
Ifx = 16, y = 345.12-(1.35 x 16) = 323.52
Forecast = trend + seasonal component = 323.52 - 23.62 = 299.9 = 300 (to nearest unit)
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