管理用财务分析体系中，权益净利率的驱动因素不包括（　）。

1 .评价公司会计反映其经济业务的程度，属于（　）。

A 战略分析 B 会计分析 C 财务分析 D 前景分析

题型: 单选题 提问时间: 2021-08-22

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2 .What is the latest stage at which a new recruit to a company should first be issued with a copy ofthe company’s health and safety policy statement?

A On accepting the position with the company B When they have settled down and fully understand their role C During the final selection interview D As early as possible after joining the company

题型: 单选题 提问时间: 2021-08-22

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3 .A firm planned to produce 100,000 units of finished products in a year. The standard cost card shows that one unit requires 2 kgs of material at a standard price of USD1.50 per kg.In the year just ended, actual production was 90,000 units. Actual use of material was 210,000 kgs at a cost of USD2.00 per kg.What was the adverse material usage variance for the year?

A USD15,000 B USD20,000 C USD45,000 D USD60,000

题型: 单选题 提问时间: 2021-08-22

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5 .Which of the following are consequences of a failure to comply with the legal requirements of maintaining financial records?(i)Fines(ii)Prosecution(iii)Difficulties raising finance(iv)Unqualified audit report(v)Damaged reputation(vi)Qualified audit report

A (i), (ii), (iii) and (iv) only B (i), (ii), (v) and (vi) only C (i), (ii), (iii), (v) and (vi) only D (i), (ii), (iii), (iv) and (v) only

题型: 单选题 提问时间: 2021-08-22

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6 .下列指标中，不影响营业现金毛流量的是（　）。

A 税后经营净利润 B 折旧 C 摊销 D 经营营运资本增加

题型: 单选题 提问时间: 2021-08-22

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7 .Which accounting function primarily deals with raising cash to meet the needs of the business and minimising the costs of finance?

A Financial B Management C Investment D Treasury

题型: 单选题 提问时间: 2021-08-22

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