ACCA/CAT - F5 - 查题吧

A. Increasing the efficiency of the maintenance routine for Process 2
B. Increasing the demand for both products
C. Reducing the time taken for rest breaks on Process 3
D. Reducing the time product X requires for Process 1

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不定项选择题

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？

A. 18·8%
B. 19·8%
C. 15·1%
D. 15·9%

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不定项选择题

A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more. Which of the three Es in the value for money framework is being measured here？

A. Economy
B. Efficiency
C. Effectiveness
D. Expertise

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不定项选择题

Which of the following is NOT likely to be a potential benefit of introducing this system？

A. Schedules of labour are prepared for manufacturing
B. Inventory records are updated automatically
C. Sales are recorded into the financial ledgers
D. Critical strategic information can be summarised

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不定项选择题

Which of the following would NOT be an effective control procedure for the generation and distribution of the information within the government department？

A. If working from home, departmental employees must use a memory stick to transfer data, as laptop computers are not allowed to leave the department
B. All departmental employees must enter non-disclosed and regularly updated passwords to access their computers
C. All authorised employees must swipe an officially issued, personal identity card at the entrance to the department before they can gain access
D. All hard copies of confidential information must be shredded at the end of each day or locked overnight in a safe if needed again

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不定项选择题

The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis. What is the budgeted life-cycle cost per unit for product P？

A. $24·40
B. $25·73
C. $27·40
D. $22·73

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What was the materials yield variance for March？

Which of the following statements regarding market penetration as a pricing strategy is/are correct？<br>(1) It is useful if significant economies of scale can be achieved<br>(2) It is useful if demand for a product is highly elastic

A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more.<br>Which of the three Es in the value for money framework is being measured here？

Which of the following is NOT likely to be a potential benefit of introducing this system？

Which of the following would NOT be an effective control procedure for the generation and distribution of the information within the government department？

The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis.<br>What is the budgeted life-cycle cost per unit for product P？