Park Co is developing a number of new products. New legislation means that one of theseproducts will not be viable unless additional expenditure, estimated at $450,000, isundertaken. This amount excludes $200,000 which is the estimate of the contribution whichwill be lost through the delay to another project due to the transfer of resources.To date $4·7 million has been spent on the project. It is estimated that before the change inlegislation, $2·1 million was required to bring the product to the launch stage.What is the sunk cost of the project?

1 .“The value of a benefit sacrificed in favour of an alternative course of action.”Which term is best described by the definition above?

A Incremental cost B Opportunity cost C Relevant cost D Variable cost

题型: 单选题 提问时间: 2021-08-24

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2 .企业取得与资产相关的政府补助时，应一次性全额计入营业外收入。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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3 .Nottingham Co is planning to use three staff members for a special project, but the companyneeds to calculate whether the project will be profitable.The full employment costs for the three staff involved in the project, for the life of the project,would be $15,600. The cost of hiring agency staff to cover the work they would normallyundertake would be $21,400. Another alternative is for three regular staff to cover the workof the staff involved in the project and to hire new additional staff to cover for these threeregular staff at a cost of $18,000.What is the cost of staff that should be included in the calculation of the profitability ofthe project?

A $5,800 B $15,600 C $18,000 D $21,400

题型: 单选题 提问时间: 2021-08-24

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4 .企业销售不动产应该缴纳的营业税应直接计入营业外收支。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .A contract is under consideration which requires 600 labour hours to complete. There are 350hours of spare labour capacity. The remaining hours for the contract can be found either byweekend overtime working paid at double the normal rate of pay or by diverting labour fromthe manufacture of product QZ. If the contract is undertaken and labour is diverted, then salesof product QZ will be lost. Product QZ takes three labour hours per unit to manufacture andmakes a contribution of $12 per unit. The normal rate of pay for labour is $9 per hour.What is the total relevant cost of labour for the contract?

A $1,000 B $2,250 C $3,250 D $4,500

题型: 单选题 提问时间: 2021-08-24

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7 .A machine is no longer used by a company. It could be sold now for net proceeds of $300.Its only other use is on a short-term contract which is under consideration. The variablerunning costs of the machine during the period of the contract would be $400. On completionof the contract the machine would have no realisable value and would cost $150 to dismantleand remove.What is the total relevant cost of using the machine on the contract?

A $450 B $550 C $700 D $850

题型: 单选题 提问时间: 2021-08-24

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8 .A company is evaluating a new contract which requires 400 kg of raw material M. It has 100kg of material M in inventory which were purchased recently. Since then the purchase priceof material M has risen by 4% to $52 per kg. Raw material M is used regularly by thecompany in normal production.What is the relevant cost of material M for the contract?

A $20,000 B $20,600 C $20,800 D $21,632

题型: 单选题 提问时间: 2021-08-24

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9 .Which of the following best describes the term “relevant cash flow”?

A The benefit which would have been obtained from the best alternative foregone B The difference in future operating cash flows resulting from a decision C A future cash flow which cannot be avoided D All cash flows, including financing cash flows, arising from a project

题型: 单选题 提问时间: 2021-08-24

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10 .

A $40,400 B $40,900 C $43,400 D $43,900

题型: 单选题 提问时间: 2021-08-24

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