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acca學(xué)習(xí)練習(xí)題
【單選題】Dust Co has two divisions,A and B.Each division is currently considering the fllowing separate projects:
  Division A Division B
Capital required for the project $32.6 million $22.2 million
Sales generated by project $14.4 million $8.8 million
Operating proft margin 30% 24%
Cost of capital  10% 10%
Current return on investment of division 15% 9%
If residual income is used as the basis for the investment decision,which Division(s)would choose to invest in the project?
A.Division A only
B.Division B only
C.Both Division A and Division B
D.Neither Division A nor Division B
答案：A
→解析：
Division A:Profit=$14·4m x 30%=$4·32m
Imputed interest charge=$32·6m x 10%=$3·26m
Residual income=$1·06m
Division B:Profit=8·8m x 24%=$2·112m
Imputed interest charge=$22·2m x 10%=$2·22m
Residual income=$(0·108)m
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