篩選結(jié)果 共找出469題

Which one of the following options about the Paasche and Laspeyre indices is correct?

Paasche index????????????????????????????????????????????????????????????????????????????????????????? ???Laspeyre index

?????????????????????????????????????????????????????????????????????????????????????????????????????????? ???Uses base data to weight the index

?????????????????????????????????????????????????????????????????????????????????????????????????????????? ???Uses base data to weight the index

?????????????????????????????????????????????????????????????????????????????????????????????????????????? ???Uses current data to weight the index

????????????????????????????????????????????????????????????????????????????????????????????????????? ????????Uses current data to weight the index


A

Underestimates the effect of inflation???

B

Overestimates the effect of inflation

C

Underestimates the effect of inflation

D

Overestimates the effect of inflationLaspeyre index?????

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Daps Co makes spades and forks. The following budgeted information is available:

????????????????????????????????????????????????????????????????????????????????????????????????????? Month one????????????????????????????????? Month two

Fork production???????????????????????????????????????????????????????????????????????????? ?220 units????????????????????????????????? 240 units

Spade production?????????????????????????????????????????????????????????????????????????? 170 units???????????????????????????????? 180 units

Each fork uses 1.5 kg of steel, and each spade uses 2 kg of steel.

No finished goods inventory is held, but Daps Co's raw material inventory policy is to hold enough material to cover half of the next month's production requirements.

A spreadsheet for the material purchases budget is being prepared for month one:?

???????????????????????????? ??? A???????????????????????????????????????????????????????? ??? B??

?????????????????????????????????????????????????????????????????????????????????????? ????? ?? kgs

1??????? ???? ?Steel required for production??????????????????????????????? ? Gap 1

2????????????? Opening inventory????????????????????????????????????????????????? Gap 2

3???????????? ?Closing inventory?????????????????????????????????????????????????? ?Gap 3

4????????????? Material purchases?

68

【簡答題】

Calculate the figure that should be entered into:?(i)?Gap 1 (ii)?Gap 2 (iii)?Gap 3

State the formula that should be entered into cell B4

Are the following statements true or false?

Statement one: The master budget includes the capital expenditure budget.

Statement two: Continuous budgets are also known as rolling budgets.

Statement three: Scenario planning is mainly used in the short term.

Statement four: The mission of an organisation is the target to be met in the medium term.?

Which TWO of the following are the main aims of budgeting?

A

Controlling costs

B

Identifying objectives

C

Evaluating managers performance

D

Introducing budgetary bias?

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Mr Grob started trading in 20X3, selling one product, wheelbarrows, on credit to small retail outlets. The following budgeted information for 20X4 has been gathered:

???????????????????????????????????????????? January 20X4????????????????????? ?February 20X4????????????????????????? March 20X4

Credit sales????????????????????????????? $12,000???????????????????????????????$15,000?????????????????????????????????? ?$21,000

Receivables have recently been settling their debts 50% in the month following sale； and 50% two months after sale. A prompt payment discount of 3% is offered to those receivables paying within one month.

The gross profit margin is expected to be 25%. Due to an anticipated continued increase in sales, Mr Grob intends to increase inventory levels in March 20X4 by $2,000, and it is intended that the payables balance is increased by $3,000 to ease cash flow in the same month.

72

【簡答題】

Calculate the budgeted cash that will received in March 20X4.

Calculate the budgeted payment to suppliers in March 20X4

Calculate the chain base index for sales in February 20X4 and March 20X4?

The following incomplete statement has been made.

The product life cycle has (gap 1} stages. Mr Grob’s business is in the (gap 2} phase of the product lifecycle.

Select the correct words to complete the sentence.

A

Gap 1?A?Four????????

B

Gap 1? B?Five

C

Gap 2 ?A?Introduction

D

Gap 2 B?Growth

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J Co is considering investing in a new machine costing $18,750, payable immediately. The scrap value will be zero, and the machine will be depreciated on a straight line basis. Output would be 1,000 units per year for each of the six years of the machine's life. Each unit earns a contribution of $5.

76

【簡答題】

Assuming that the cash flows arise evenly throughout the year, calculate the payback period in years and months.