篩選結(jié)果 共找出91題

You are currently employed as a Management Accountant in an insurance company. You are contemplating starting your own business. In considering whether or not to start your own business, what would your current salary level be?

A

A sunk cost

B

An incremental cost

C

An irrelevant cost

D

An opportunity cost

In decision making, costs which need to be considered are said to be relevant costs. Which of the following are characteristics associated with relevant costs?(i) Future costs(ii) Unavoidable costs(iii) Incremental costs(iv) Differential costs

A

(i) and (iii) only

B

(i) and (ii) only

C

(i), (iii) and (iv) only

D

All of them?

A machine owned by a company has been idle for some months but could now be used on a one year contract which is under consideration. The net book value of the machine is $1,000. If not used on this contract, the machine could be sold now for a net amount of $1,200. After use on the contract, the machine would have no saleable value and the cost of disposing of it in one year's time would be $800. What is the total relevant cost of the machine to the contract?

A

$400

B

$800

C

$1,200

D

$2,000

Which of the following would be part of the capital expenditure budget?(i) Purchase of a new factory premises(ii) Replacement of existing machinery(iii) Refurbishment of existing factory premises(iv) Purchases of raw materials

A

(i) and (ii) only

B

(iii) and (iv) only

C

(i), (ii) and (iii) only

D

(ii) and (iv) only

A building society adds interest monthly to investors' accounts even though interest rates are expressed in annual terms. The current rate of interest is 6% per annum.An investor deposits $1,000 on 1 January. How much interest will have been earned by 30 June?

A

$30.00

B

$30.38

C

$60.00

D

$300

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