[yinghe]

Noted Kim, I didn’t know that. Just watched the Dr. Dino’s video on youtube, and googled a bit, it was pointing to the accaglobal website which I thought it was ok to share with the rest of the students here, since for SBL there are not so many guides available comparing to the other exams.

Anyway, thanks for the reminder.

[yinghe]

Failed at 46, followings three things came to my mind:

1. don’t have time to complete all the answers as time is short and I wasted time on one question for too long.
2. forgot to use certain keywords, and when time is pressing it is really hard to recall, I guess it is also related to memory. retention.
3. I would go for another try in March, and I do it since I would like to challenge myself!

[yinghe]

Now I understood completely. thank you and have a nice day. Registered for March Exam, good luck for me.

[yinghe]

Hi John,

Thank you for the reply. I am still a bit confused, in the end, it would still need 500 KG of material A. In that case, shall it be 500*6.25 – 400 + 800 * 3.75?

[yinghe]

This is what I got on 272,

At the beginning of 20X2, a division has capital employed, consisting of non-current assets of $2 million (at net book value) and working capital of $0.2 million. These are expected to earn a profit in 20X2 of $0.5 million, after depreciation of $0.4 million. A new machine will be installed at the beginning of 20X2. It will cost $0.8 million and will require an additional $0.1 million in working capital. It will add $0.35 million to divisional profits before deducting depreciation. This machine will have a four-year life and no residual value: depreciation is by the straight-line method. When calculating ROI, capital employed is taken at its mid-year
value.
What is the expected ROI of the division in 20X2?
? 21.7%
? 23.2%
? 24.1%
? 26.0%

[yinghe]

The answer shall not be 4475, right?

It shall be 300*6.25 + 3.75 *800 = 4875

[Author]

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