ACCA考试会计辅导习题(16)由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“acca财务会计习题”。
ACCA考试会计辅导习题（16）本文由高顿ACCA整理发布，转载请注明出处
Question:
Cronin Auto Retail(CAR)is a car dealer that sells used cars bought at auctions by its experienced team of buyers.Every car for sale is le than two years old and has a full service history.The company concentrates on small family cars and, at any one time, there are about 120 on display at its purpose-built premises.The premises were acquired five years ago on a 25 year lease and they include a workshop, a small cafe and a children’s playroom.All vehicles are selected by one of five experienced buyers who attend auctions throughout the country.Each attendance costs CAR about $500 per day in staff and travelling costs and usually leads to the purchase of five cars.On average, each car costs CAR $10,000 and is sold to the customer for $12,000.The company has a good sales and profitability record, although a recent economic receion has led the managing director to question ‘whether we are selling the right type of cars.Recently, I wonder if we have been buying cars that our team of buyers would like to drive, not what our customers want to buy?’ However, the personal selection of quality cars has been an important part of CAR’s busine model and it is streed in their marketing literature and website.Sales records show that 90% of all sales are to customers who live within two hours’ drive of CAR’s base.This is to be expected as there are many competitors and most customers want to buy from a garage that they can easily return the car to if it needs inspection, a service or repair.Consequently, CAR concentrates on display advertising in newspapers in this geographical area.It also has a customer database containing the records of people who have bought cars in the last three years.All customers receive a regular mail-shot, listing the cars for sale and highlighting any special offers or promotions.The company has a website where all the cars are listed with a series of photographs showing each car from a variety of angles.The website also contains general information about the company, special offers and promotions, and information about its service, maintenance and repair service.CAR is keen to expand the service and mechanical repair side of its busine.It would particularly like customers who have purchased cars from them to bring them back for servicing or for any mechanical repairs that are subsequently required.However, although CAR holds basic spare parts in stock, it has to order many parts from specialist parts 上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011 网址：www.daodoc.com
上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011 网址：www.daodoc.com
上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011 网址：www.daodoc.com
