篩選結(jié)果 共找出525

?The finance director of Paint Mixers Ltd has produced the table below showing the variance?results for the first three months of the year:?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?January? ? ? ? ? ? ? ? ? ? February? ? ? ? ? ? ? ? ? ?March?

Material price variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $3,000 A? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ?$1,000 A?

Material mix variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ? ? ? $750 A? ? ? ? ? ? ? ? ? ? ?$100 F?

Material yield variance? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$4,000 A? ? ? ? ? ? ? ? ? ?$2,000 A? ? ? ? ? ? ? ? ? ? ? ? $50F?

Which of the following interpretations of the variances analysis exercise above is NOT?correct???

A

?The purchasing manager should be able to threaten to switch suppliers to get better?deals and address the adverse material price variance?

B

?The materials mix variance is entirely under the control of the production manager?

C

?The favourable yield variance in March could be the result of operational efficiency?

D

?The responsibility for the initial poor performance must be borne by both the?purchasing manager and the production manager?

?The following statements have been made in relation to the use of standard costs in rapidly?changing environments:?

(1) Variance analysis results will take into account important criteria such as customer?satisfaction or quality of production.?

(2) Achieving standards is suitable in most modern manufacturing environments.?

Which of the above statement(s) is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

?The following statements have been made about planning and control as described in the?three tiers of Robert Anthony’ s decision-making hierarchy:?

(1) Strategic planning is concerned with making decisions about the efficient and?effective use of existing resources.?

(2) Operational control is about ensuring that specific tasks are carried out efficiently?and effectively.?

Which of the above statements is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

?Long-term sales forecasts are an example of accounting information used at which level?of control in an organisation??

A

?Strategic planning?

B

?Management control?

C

?Tactical control?

D

?Operational control?

?A company has the following production planned for the next four weeks. The figures?reflect the full capacity level of operations. Planned output is equal to the maximum?demand per product.?



The direct labour force is threatening to go on strike for two weeks out of the coming four.?This means that only 2,160 hours will be available for production, rather than the usual?4,320 hours.

?If the strike goes ahead, which product or products should be produced if profits are to be?maximised??

A

?D and A?

B

?B and D?

C

?D only?

D

?B and C?

?A jewellery company makes rings (R) and necklaces (N).?

The resources available to the company have been analysed and two constraints have been?identified:?

Labour time? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3R + 2N < 2,400 hours

?Machine time? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 0.5R + 0.4N < 410 hours?

The management accountant has used linear programming to determine that R = 500 and N?= 400.??

Which of the following is/are slack resources??

(1) Labour time available?

(2) Machine time available?

A

?(1) only?

B

?(2) only?

C

?Both (1) and (2)?

D

?Neither (1) nor (2)?

?The following statements have been made about using external information:?

(1) External information is usually more reliable than internal information.?

(2) External information can be general and vague, and may not really help an?organisation with decision making.?

Which of the above statement is/are true??

A

?(1) only?

B

?(2) only?

C

?Neither (1) nor (2)?

D

?Both (1) and (2)?

?Which of the following sources of information would be considered internal??

A

?Interviewing potential customers?

B

?Reading business magazines?

C

?Receiving updates from tax authorities?

D

?Looking through sales records for the last year?

?Which of the following statements is true of pricing??

A

?Discrimination is always illegal so everyone should pay the same amount?

B

?Early adopters get a discount for being first in the market?

C

?Pricing against a similar competitor is important in the Internet age?

D

?Price to make the most sales in that way you will always get the most profit?

Which of the following conditions would need to be true for a price skimming policy to be?sensible??

A

An existing product where the owners have decided to increase prices to move the?product up market?

B

Where the product has a long lifecycle?

C

?Where the product has a short lifecycle?

D

?Where only modest development costs had been incurred?