篩選結(jié)果 共找出525題

?The throughput return per hour of Product B is $2,000. Calculate the throughput accounting ratio?for Product B (to 2 dp).?

?What is the cost of waste called in flow cost accounting??

A

?System costs?

B

?Environment-related costs?

C

?Delivery and disposal costs?

D

The cost of negative products?

Which of the following environmental costs should NOT be included in an environmental cost?budget??

A

?Cost of cleaning up contaminated sites?

B

?Costs of using pollution-prevention methods and technology?

C

?Cost of fines for environmental contamination?

D

?Cost of recycling waste?

?Which of the following environmental costs is an external environmental cost??

A

?Licence fees?

B

?Payments of fines and charges?

C

?Costs of monitoring emissions?

D

Traffic congestion?

?This question appeared in the June 2015 exam.?

When activity based costing is used for environmental accounting, which statement is correct for?environment-related costs and environment-driven costs??

A

?Environment-related costs can be attributed to joint cost centres and environment-driven?costs cannot be?

B

Environment-driven costs can be attributed to joint cost centres and environment-related?costs cannot be?

C

?Both environment-related costs and environment-driven costs can be attributed to joint cost?centres?

D

?Neither environment-related costs nor environment-driven costs can be attributed to joint?cost centres?

?The following statements have been made about cost classifications.?

(1) Repairs under warranty are an external failure cost?

(2) Lower selling price for sub quality goods is an internal failure cost?

Which of the above statements is/are correct??

A

?1 only?

B

?2 only?

C

?Both 1 and 2?

D

?Neither 1 nor 2?

?What are the main elements of an environmental management system per ISO 14001??

?List the three categories of material flows under a system of (material) flow cost accounting.?

?Identify four reasons why environmental costs are important to management accountants.?

A company makes a single product with the following data:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?25?

Material? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 5?

Labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?7?

Variable overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3?

Fixed overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? (19)?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ?–––?

Profit per unit ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?6??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?–––?

Budgeted output is 30,000 units.?

In relation to this data, which of the following statements is correct??

A

?The margin of safety is 40%?

B

?The contribution to sales ratio is 24%?

C

?The volume of sales needed to make a profit of $270,000 is 45,000 units?

D

?If budgeted sales increase to 40,000 units, budgeted profit will increase by $100,000?