ACCA F2课程主要是向学员介绍了管理会计体系的主要内容以及管理会计如何发挥支持企业决策，制定企业决策的作用。今天财大ACCA小编给大家带来的每日一练，是来自ACCA考试F2基础测试题：Forecasting，大家可以看看。

 

Question：Monthly sales have been found to follow a linear trend of y=9.82+4.372x,where y is the number of items sold and x is the number of the month.Monthly deviations from the trend have been calculated and follow an additive model.In month 24,the seasonal variation is estimated to be plus 8.5.

 

What is the forecast number of items to be sold in month 24?(to the nearest whole number.)

 

A.123

 

B.115

 

C.152

 

D.106

 

The correct answer is:A

 

解析：

 

y=9.82+(4.372×24)

 

y=114.748

 

forecast=114.748+8.5

 

=123.248

 

=123