题目内容

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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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

“老干妈”十五年期间只贷款过两次。()

可汗学院的案例告诉我们教育是低成本的。()

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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