题型暂不完整,系统升级中，答案仅供参考

1 .Morava Co produces a product which has a variable cost of $28 and a selling price of $39.Budgeted sales and production volumes for the next month are 18,000 units. Budgeted fixedcosts are $121,000 per month.If Morava wishes to generate a profit of $11,000, how many units must be sold?

A 1,000 B 10,000 C 11,000 D 12,000

题型: 单选题 提问时间: 2021-08-24

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2 .Jim Bowen has been trading for the last six months as a fast food retailer. His averagecontribution sales(C/S) ratio for that period was 33%, on sales of $120,000. His total fixedexpenses were $25,800. He is considering employing an extra member of staff as heanticipates an increase in business. The cost of the new employee will be $18,000 per annum.To stimulate sales, Jim will also reduce his C/S ratio) to 30%.What percentage increase in sales is needed for Jim to earn the same net profit in thenext six months as he earned in the first six months?

A 21·66% B 25·00% C 35·00% D 60·00%

题型: 单选题 提问时间: 2021-08-24

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3 .A company manufactures one product which it sells for $40 per unit. The product has acontribution to sales ratio of 40%. Monthly total fixed costs are $60,000. At the plannedlevel of activity for next month, the company has a margin of safety of $64,000 expressed interms of sales value.What is the planned activity level (in units) for next month?

A 3,100 B 4,100 C 5,350 D 7,750

题型: 单选题 提问时间: 2021-08-24

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4 .

A Both selling price per unit and variable cost per unit are constant. B Selling price per unit is constant but variable cost per unit increases for sales over4,000 units. C Variable cost per unit is constant but the selling price per unit increases for salesover 4,000 units. D Selling price per uni...

题型: 单选题 提问时间: 2021-08-24

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5 .

A Line A B Line B C Line C D Line D

题型: 单选题 提问时间: 2021-08-24

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7 .2013年1月1日，甲公司购入M公司2012年1月1日发行的分期付息、到期还本的债券10万张，以银行存款支付价款1 038万元，另支付相关交易费用12万元。该债券面值为1 000万元，期限为3年，票面年利率为5%，每年年末支付当年度利息，但由于特殊原因，2012年度的利息于2013年1月10才发放。甲公司拟持有该债券至到期。则甲公司持有该债券至到期累计应确认的投资收益是（　）。

A 38万元 B 150万元 C 138万元 D 100万元

题型: 单选题 提问时间: 2021-08-24

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8 .2012年初甲公司从二级市场以500万元购入一项债券投资，另支付交易费用6万元，价款中包含已经到期但尚未领取的利息20万元，甲公司准备将此债券投资持有至到期并且甲公司有能力将其持有至到期。则此债券的入账价值为（　）。

A 486万元 B 480万元 C 506万元 D 474万元

题型: 单选题 提问时间: 2021-08-24

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9 .下列关于持有至到期投资的说法错误的是（　）。

A 持有至到期投资应该按照公允价值与相关交易费用之和作为初始入账金额 B 持有至到期投资应该以摊余成本进行后续计量 C 持有至到期投资在持有期间应该按照实际利率法确定利息收益 D 持有至到期投资账面余额等于其账面价...

题型: 单选题 提问时间: 2021-08-24

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10 .甲公司支付100万元从二级市场上购入新华公司500万股股票，另支付相关手续费2.5万元，甲公司对这部分股票准备近期内出售，则甲公司这部分股权的入账价值为（　）。

A 102.5万元 B 100万元 C 97.5万元 D 因为不能确定投资的类型无法确定其入账价值

题型: 单选题 提问时间: 2021-08-24

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