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?

1 .According to Hofsteide, which one of the following best describes individuals who are expected tostand up for themselves and to choose their own affiliations, or alternatively act predominantly on the basis of a “job for life”?

A Masculinity B Power distance C Individualism D Uncertainty avoidance

题型: 单选题 提问时间: 2021-08-22

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2 .What are used in Activity Based Costing systems to trace costs to products?

A cost benefit analysis B cost centres C cost drivers D cost pools

题型: 单选题 提问时间: 2021-08-22

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3 .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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4 .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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6 .管理用财务分析体系中，权益净利率的驱动因素不包括（　）。

A 税后利息率 B 净经营资产净利率 C 净财务杠杆 D 权益乘数

题型: 单选题 提问时间: 2021-08-22

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7 .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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