篩選結(jié)果 共找出469題

A one-year investment yields a return of 15%. The cash returned from the investment, including principal and interest, is $2,070. What is the interest?

A

$250

B

$270

C

$300

D

$310.50

If a single sum of $12,000 is invested at 8% per annum with interest compounded quarterly, what is the amount to which the principal will have grown by the end of year three? (approximately)

A

$15,117

B

$9,528

C

$15,219

D

$30,924

A bank offers depositors a nominal 4% pa, with interest payable quarterly. What is the effective annual rate of interest?

A

1%

B

4%

C

1.025%

D

4.06%

Misty Co's budgetary control report for last month is as follows：Fixed budget Flexed budget $ $

Direct costs???????????????????????????????????????????????? 61,100??????????????????????? 64,155

Production overhead??????????????????????????????? ? 55,000??????????????????????? 56,700

Other overhead??????????????????????????????????????????10,000?? ??????????????????? 10,000

????????????????????????????????????????????????????????????????? 126,100????????????????????? 130,855

What was the expenditure variance for last month?

A

$7,480 (F)

B

$2,725 (F)

C

$7,480 (A)

D

$2,725 (A)

What does a master budget comprise?

A

The budgeted statement of profit or loss

B

The budgeted cash flow, budgeted statement of profit or loss and budgeted statement of financial position

C

The budgeted cash flow

D

The entire set of budgets prepared

Which of the following is NOT a functional budget?

A

Production budget

B

Distribution cost budget

C

Selling cost budget

D

Cash budget

If a company has no production resource limitations, in which order would the following budgets be prepared? (i) Material usage budget (iv) Finished goods inventory budget(ii) Sales budget (v) Production budget(iii) Material purchase budget (vi) Material inventory budget

A

(v), (iv), (i), (vi), (iii), (ii)

B

(ii), (iv), (v), (i), (vi), (iii),

C

(ii), (iv), (v), (i), (iii), (vi)

D

(ii), (v), (iv), (i), (vi), (iii)

In a situation where there are no production resource limitations, which of the following items of information must be available for the production budget to be completed?(i) Sales volume from the sales budget(ii) Material purchases from the purchases budget(iii) Budgeted change in finished goods inventory(iv) Standard direct labour cost per unit

A

(i), (ii) and (iii)

B

(i),?(iii) and?(iv)

C

(i) and (iii)

D

All of them

When preparing a production budget, what does the quantity to be produced equal?

A

Sales quantity + opening inventory of finished goods + closing inventory of finished goods

B

Sales quantity - opening inventory of finished goods + closing inventory of finished goods

C

Sales quantity - opening inventory of finished goods - closing inventory of finished goods

D

Sales quantity + opening inventory of finished goods - closing inventory of finished goods

The quantity of material in the material purchases budget is greater than the inferred from quantity of material in the material usage budget. Which of the following statements can be this situation?

A

Wastage of material occurs in the production process

B

Finished goods inventories are budgeted to increase

C

Raw materials inventories are budgeted to increase

D

Raw materials inventories are budgeted to decrease