题目内容

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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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

在德国每年有30%的毕业生创建自己的公司,在印度的加尔各答管理学院每年有50%的毕业生通过创业实现就业。()

创业导师的创业服务主要起的作用是灵魂的陪伴。()

Which of the following techniques is NOT relevant to target costing?

A. Value analysis
B. Variance analysis
C. Functional analysis
D. Activity analysis

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