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ACCA《财务会计》真题及答案
在2016年ACCA考试之际，yjbys小编为大家分享的是ACCA
《财务会计》的真题及答案，希望能帮助到大家!
?Question:
?CroninAutoRetail(CAR)isacardealerthatsellsusedcarsboughtat
auctionsbyitsexperiencedteamofbuyers.Everycarforsaleislessthantwo
yearsoldandhasafullservicehistory.Thecompanyconcentratesonsmall
familycarsand,atanyonetime,thereareabout120ondisplayatits
purpose-builtpremises.Thepremiseswereacquiredfiveyearsagoona25
yearleaseandtheyincludeaworkshop,asmallcafeandachildrens
playroom.Allvehiclesareselectedbyoneoffiveexperiencedbuyerswho
attendauctionsthroughoutthecountry.EachattendancecostsCARabout
$500perdayinstaffandtravellingcostsandusuallyleadstothepurchaseof
fivecars.Onaverage,eachcarcostsCAR$10,000andissoldtothe
customerfor$12,000.Thecompanyhasagoodsalesandprofitabilityrecord,
althougharecenteconomicrecessionhasledthemanagingdirectorto
questionwhetherwearesellingtherighttypeofcars.Recently,Iwonderif
wehavebeenbuyingcarsthatourteamofbuyerswouldliketodrive,not
whatourcustomerswanttobuy?However,thepersonalselectionofquality
carshasbeenanimportantpartofCARsbusinessmodelanditisstressedin
theirmarketingliteratureandwebsite.
?Salesrecordsshowthat90%ofallsalesaretocustomerswholive
withintwohoursdriveofCARsbase.Thisistobeexpectedasthereare
manycompetitorsandmostcustomerswanttobuyfromagaragethatthey
caneasilyreturnthecartoifitneedsinspection,aserviceorrepair.
Consequently,CARconcentratesondisplayadvertisinginnewspapersinthis
geographicalarea.Italsohasacustomerdatabasecontainingtherecordsof
peoplewhohaveboughtcarsinthelastthreeyears.Allcustomersreceivea
regularmail-shot,listingthecarsforsaleandhighlightinganyspecialoffers
orpromotions.Thecompanyhasawebsitewhereallthecarsarelistedwit
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