篩選結(jié)果 共找出91題

The following question is taken from the June 2013 exam paper.A project has an initial outflow of $12,000 followed by six equal annual cash inflows, commencing in oneyear’s time. The payback period is exactly four years. Thec ost of capital is 12% per year.What is the project’s net present value (to the nearest $)?

A

$333

B

-$2,899

C

-$3,778

D

-$5,926

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L Co wants to be able to predict their overhead costs with more accuracy. The company accountant has analysed costs for the past six months:

Note: perform all calculations to the nearest $

????????????????????????????????????????????????????????????????????????????????????????????? Production??????????????????????????? ?Overhead costs

??????????????????????????????????????????????????????????????????????????????????????????????level (units)????????????????????????????????????? ($)

January?????????????????????????????????????????????????????????????????????????????????? 10??????????????????????????????????????????????? 3,352

February?????????????????????????????????????????????????????????????????????????????????10.5?????????????????????????????????????? ??????3,479

March????????????????????????????????????????????????????????????????????????????????? ??? 12?????????????????????????????????????????????? 3,860

April????????????????????????????????????????????????????????????????????????????????????????? 9???????????????????????????????????????????????? 3,098

May????????????????????????????????????????????????????????????????????????????????????????? 9.5???????????????????????????????????????????? 3,225

June???????????????????????????????????????????????????????????????????????????????????????? 10.25???????????????????????????????????????? 3,416

Further analysis has revealed:

Σx = 61.25 Σy = 20,430 Σxy = 209;903 Σx2 = 630.56

63

【簡答題】

Use regression analysis to identify the variable cost per unit.

Which graph shows best the relationship between production levels and overhead costs for L Co?

A




B




C




Further analysis has shown that there is a price index applicable to the overhead costs:

?????????????????????????????????????????????? ? ?Production level (units)???????????????????????? ?Overhead costs ($)????????????????? ?Index

January??????????????????????????????????????????????????? ?10???????????????????????????????????????????????????? 3,352?????????????????????????????? 100

February???????????????????????????????????????????????? ?10.5?????????????????????????????????????????????????? 3,479??????????????????????????? ??? 101

March????????????????????????????????????????????????????? ? 12?????????????????????????????????????????????????? ??3,860????????????????????????????? ?102

April?????????????????????????????????????????????????????????? 9?????????????????????????????????????????????????? ??? 3,098???????????????????????????????104

May?????????????????????????????????????????????????????????? 9.5??????????????????????????????????????????????????? 3,225?????????????????????????????? ?105

June??????????????????????????????????????????????????????? 10.25??????????????????????????? ?????????????????? ??? 3,416??????????????????????????????? 106

Required:???

Using high low analysis, calculate the variable cost per unit in June’s prices.

Within time series analysis, which TWO of the following are concerned with long term movements/fluctuations in variables?

A

Seasonal variations

B

Cyclical variations

C

?Random variations

D

The Trend

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?