篩選結(jié)果 共找出91題
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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.

The management of J Co have heard about the concept of the time value of money.

Required:

(i)?Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest.?

(ii)?Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.

Using a discount factor of 8%, calculate the net present value of purchasing the new machine.

Are the following statements about investment appraisal true or false?

Statement one: If the cost of capital increased to 10%, the net present value of purchasing the new machine would decrease.

Statement two: The payback method of investment appraisal is a useful method to consider time risk.

A

??Statement 1??????????????????? Statement?

????????True???????????????????????????? ?False

B

Statement 1??????????????????? Statement?

True???????????????????????????? ?True

C

Statement 1??????????????????? Statement?

???? False????????????????????????????? False

D

Statement 1??????????????????? Statement?

?? False????????????????????????????? True

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???????????? A???? ?? ???? ?? ?B?????????????????? C??????????????????? D???????????????????? ?F???????????????? G????

1????????????????????????????? Jan? ????????????? Feb?????????? ???? Mar????????????????? Apr????????????? ?May

2????????? Sales?????????15,000?????????? 13,400????????????16,100????????????17,200??????????15,300

3????Cost of sales???11,090???????????10,060??????????? 12,040???????????? 13,000????????? 11,100

4??? Gross profit??????3,910?????????????3,340???????????? 4,060????????????? 4,200 ??????????? 4,200

5??? Expenses???? ??? 1,500????????? ? 1,500??????????????1,500?????????? ?? 1,500????????? ? 1,500

6?? ?Net profit????????? 2,410???????????? 1,840???????????? 2,560?????????????? 2,700???????????? 2,700

7

8???? Net profit%

80

【單項選擇題】

The formula =C2-C3 will give the contents of which cell?

A

C6

B

C4

C

C5

D

C1

What would be the formula for March net profit?

A

= D2-D3

B

= B6 + C6

C

= D4-D5

D

= D3-D8