考官报告：针对2017年6月ACCA F5考试

针对刚刚过去的2017年6月考试，ACCA官网公布了新鲜出炉的各科考官报告（Examiner’s report）。考官报告是直观了解考情分析的途径之一，因为它是由ACCA判卷人根据每次考生的答题情况直接撰写的。考官会针对一些难点题目，或者考生普遍出错的题目做出详细的分析。

下面我们就一起看看在2017年6月的考官报告中，考官都说了些什么。

Section A

	$	$
Selling price		100
Material	25
Labour	30
Variable overheads	20
Fixed overheads	10
		（85）
Profit		15

It was very pleasing to see that once again almost all candidates attempted all of the questions. Section A questions aim to provide a broad coverage of the syllabus, and future candidates should aim to revise all areas of the F5 syllabus, rather than attempting to question spot. The following two questions are reviewed with the aim of giving future candidates an indication of the types of questions asked, guidance on dealing with exam questions and to provide a technical debrief on the topics covered by the specific questions selected.

这一段主要是考官对这次考试Section A中考生的表现做的一个小结。并强调了Section A的考核范围是涵盖了整个F5大纲的内容，不要试图去找一些“question spot”。

在Section A中，考官着重分析了两道出错比较多的题目。

Example 1

Each unit of P takes one hour to make and the available labour and machinery are fully used in its current production of P. The company is considering making a new product, Q, but would have to divert labour and machine use from product P.

What is the relevant total cost per hour for labour and variable overheads which should be included in the cost of product q?

A $25

B $75

C $50

D $65

The correct answer is B

本题考核的主要是：The analysis of relevant cash flows for a decision.

The relevant cost of diverting labour away from existing production when the resource is being used at full capacity is the variable cost of a labour hour + opportunity cost. The opportunity cost in this case would be the contribution of product P lost for every hour diverted away from its production. As each unit of P takes one labour hour the opportunity cost per labour hour is $25 and the cost per labour hour must be $30 (from the cost card). Therefore the relevant cost of labour is $55. Note that the question asks for the total relevant cost of labour and variable overheads. As these overheads are variable they are incurred when production happens and so are relevant and the variable overheads cost per hour is $20 (from the cost card). The total relevant cost of labour and variable overheads is $75.

考官将每一个错误选项都做了相应的分析，可以帮助考生更加明确的了解自己错在哪个方面了：

Selecting option A would have only recognised the lost contribution of product P.

Selecting option C ignored the opportunity cost element and included only the labour and variable overheads costs per hour.

Selection option D included the labour and variable overheads costs per hour but used the profit of $15 as the opportunity cost instead of contribution.

Example 2

Which of the following statements is NOT consistent with the theory of constraints?

A There is no inventory of work in progress or finished good held

B Raw materials are converted into sales as quickly as possible

C Operations prior to the bottleneck operate at the same level as the bottleneck

D Conversion costs and investment costs are kept to a minimum

The correct answer is A

本题的考点是：The understanding of the principles underpinning the theory of constraints in throughput accounting.

Holding no inventory of work in progress or finished goods is NOT consistent with the theory of constraints as the theory of constraints specifies that a small amount of buffer inventory should be maintained prior to the bottleneck activity so that the bottleneck never has to be slowed down or delayed.

The other three statements are all consistent with the theory of constraints.

本篇文章只是介绍了Section A部分，在ACCA官网上，这篇考官报告还有对于Section B和Section C部分的详细解析，感兴趣的同学可以直接在官网上阅读。

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