?Fill in the blanks.?The major ideas behind ABC are as follows.??
(a) Activities cause _____________?
(b) Producing products creates demand for the ?_____________
(c) Costs are assigned to a product on the basis of the product's consumption of the?_____________??
(a) Activities cause ?Costs??
(b) Producing products creates demand for the ?Activities?
(c) Costs are assigned to a product on the basis of the product's consumption of the Activities???
多做幾道
?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?
Summary financial statements are given below for JE, the division of a large divisionalised?company:?
The cost of capital for the division is estimated at 11% each year. The annual rate of interest?on the long-term loans is 9%. All decisions concerning the division’s capital structure are?taken by central management.?
What is the divisional return on capital employed (ROCE) for the year ended?31 December??
This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?
Pro is a division of Mo and is an investment centre.? The head office controls finance, HR?and IT expenditure but all other decisions are devolved to the local centres.?
The statement of financial position for Pro shows net value of all assets and liabilities to be?$4,500m.? It carries no debt itself although the group has debt liabilities.?
The management accounts for income read as follows:??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $m??
Revenue? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3,500??
Cost of sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,800?
Local administration? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 250
IT costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?50?
Distribution? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??80?
Central administration? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 30?
Interest charges? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?90?
Net profit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1,200?
Ignore taxation.?
If the cost of capital is 12%, what is the division’s residual income???
?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?
Pro is a division of Mo and is an investment centre.? The head office controls finance, HR?and IT expenditure but all other decisions are devolved to the local centres.?
The statement of financial position for Pro shows net value of all assets and liabilities to be?$4,500m at the start of the year and $4,890m at the end.? It carries no debt itself although?the group has debt liabilities.?
The management accounts for income read as follows:??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $m??
Revenue? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3,500??
Cost of sales? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,800?
Local administration? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 250?
IT costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?50?
Distribution? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 80?
Central administration? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 30?
Interest charges? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?90?
Net profit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1,200?
Ignore taxation.?
?What is the divisional ROI to the nearest % point??
?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?
At the end of 20X1, an investment centre has net assets of $1m and annual operating?profits of $190,000. However, the bookkeeper forgot to account for the following:?
A machine with a net book value of $40,000 was sold at the start of the year for $50,000,?and replaced with a machine costing $250,000. Both the purchase and sale are cash?transactions. No depreciation is charged in the year of purchase or disposal. The investment?centre calculates return on investment (ROI) based on closing net assets.?
Assuming no other changes to profit or net assets, what is the return on investment (ROI)?for the year?
?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?
TM plc makes components which it sells internally to its subsidiary RM Ltd, as well as to its?own external market.?
The external market price is $24.00 per unit, which yields a contribution of 40% of sales. For?external sales, variable costs include $1.50 per unit for distribution costs, which are not?incurred on internal sales.?
TM plc has sufficient capacity to meet all of the internal and external sales. The objective is?to maximise group profit.
?At what unit price should the component be transferred to RM Ltd??
最新試題
該科目易錯(cuò)題
該題目相似題
