A company is obliged to buy sub-standard materials at lower than standard price becausenothing else is available.As an indirect result of this purchase, are the materials usage variance and labourefficiency variance likely to be adverse or favourable?Materials usage Labour efficiencyvariance variance
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1 .Quastir Co manufactures a single product which sells for $48·80 per unit. At this sellingprice, the profit per unit is $5·35, after apportionment of the $65,000 of fixed costs. Thebudgeted production and sales volume is 20,000 units.What is the margin of safety, expressed in units (to the nearest unit)?
A 7,559 B 7,850 C 12,150 D 12,442
2 .At which of the following intersections is contribution maximised?
A Constraints (1) and (2) B Constraints (2) and (3) C Constraints (1) and (3) D Constraint (1) and the x-axis
3 .
A Project A B Project B C Project C D Project D
4 .A product requires 24 hours to complete the first unit. Managerial experience has estimatedthe learning rate at 85 percent. For a learning rate of 85 percent, the value of the index oflearning b is -0.2344653How much time should be required to produce the sixteenth item?
A Between 16 and 18 hours B Between 10 and 12 hours C Between 14 and 16 hours D Between 8 and 10 hours
5 .某股份有限公司拟在创业板首发并上市,下列符合上市条件的是( )。
A 公司的主要资产存在重大权属纠纷 B 发行人与控股股东 C 公司的控股股东所持公司的股份不存在重大权属纠纷 D 发行人募集资金未用于主营业务
7 .公司发行债券,可以申请一次核准,分期发行,首期发行数量应当不少于总发行数量的一定比例,剩余各期发行的数量由公司自行确定,每期发行完毕后5个工作日内报证监会备案。该一定比例指的是( )。
A 30% B 40% C 50% D 70%
8 .
A An adverse variance of $3,463 B A favourable variance of $631.2 C A favourable variance of $650 D A favourable variance of $5,850
9 .根据《证券法》的规定,公司申请公司债券上市时必须符合法定条件,其中公司债券实际发行额至少是( )。
A 1000万元 B 3000万元 C 5000万元 D 6000万元
10 .Which of the following best describes the Residual Income of a division?
A the remaining profit after all divisional costs have been charged B the remaining profit after a charge for the use of central resources C the remaining profit after a charge for the use of capital invested D the remaining profit after the charge for taxation
