题目内容

Which of the following statements is/are correct?i. Fixed budgets are not useful for control purposesii. A prerequisite of flexible budgeting is a knowledge of cost behaviour patternsiii. The major purpose of a flexible budget is at the planning stage

A. i, ii and iii
B. i, and ii
C. ii and iii
D. ii only

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EF Co. produces a single product, its budgeted production and sales are 25,000 units, variable cost per unit is $9, fixed overhead per unit is $2, selling price per unit is $14. Actual production and sales are 26,000 units and the actual profit is $95,000.What is the variance between actual profit and flexible budget profit?

A. $17,000F
B. $15,000F
C. $17,000A
D. $15,000A

Are following statements true or false?i A cost which is controllable, is controllable by all members of staffii Success of a division as a whole is judged on traceable profit

A. Both are true
Both are false
C. i is true and ii is false
D. ii is true and i is false

In which of the following circumstances is the use of a participative budgeting process appropriate?(i) In centralized organisations(ii) In very large business(iii) When an organization’s different units act autonomously

All of (i), (ii) and (iii)
B. (ii) and (iii) only
C. (i) and (ii) only
D. (iii) only

中国最早大量创作田园诗的诗人是（）

A. 谢灵运
B. 陶渊明
C. 曹植
D. 孟浩然