(i) Inventory levels should be kept to a minimum
(ii) All machines within a factory should be 100% efficient, with no idle time
Which of the above statements is/are correct？
A. (i) only
B. (ii) only
C. Both (i) and (ii)
D. Neither (i) nor (ii)
(i) A transaction processing system collects and records the transactions of an organisation
(ii) An executive information system is a way of integrating the data from all operations within the organisation into a single system
Which of the above statements is/are true？
A. (i) only
B. (ii) only
C. Both (i) and (ii)
D. Neither (i) nor (ii)
Which of the following comments, regarding the use of fair values on the acquisition of a subsidiary, is correct？
A. The use of fair value to record a subsidiary’s acquired assets does not comply with the historical cost principle
B. The use of fair values to record the acquisition of plant always increases consolidated post-acquisition depreciation charges compared to the corresponding charge in the subsidiary’s own financial statements
Cash consideration payable one year after the date of acquisition needs to be discounted to reflect its fair value
D. Patents must be included as part of goodwill because it is impossible to determine the fair value of an acquired patent, as, by definition, patents are unique
个人汽车贷款的贷款期限内，借款人须持续按照贷款银行的规定为贷款所购车辆购买指定险种的车辆保险，并在保险单中明确第一受益人为()。
A. 借款人
B. 担保人
C. 贷款银行
D. 借款人指定的对象
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