題目

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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考點:Chapter15Budgeting

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

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

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

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30

【簡答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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