Which term is applied to management’s ability to monitor and supervise expenditure in order to ensure that organizational objectives are achieved?

1 .A division earns an annual operating profit of USD200,000 and has a return on investment of 20% per annum.What is its residual income at an imputed interest rate of 15% per annum?

A USD10,000 B USD30,000 C USD50,000 D USD66,666

题型: 单选题 提问时间: 2021-08-22

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2 .Which of the following costs would be considered to be the responsibility of the manager of a profit centre? (1) Direct labour(2) Variable production overhead(3) Imputed interest on capital invested(4) Depreciation on machinery

A 1 and 2 only B 1, 2 and 3 only C 1, 2, 3 and 4 D 3 and 4 only

题型: 单选题 提问时间: 2021-08-22

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3 .A chain of supermarkets compares the performance of its fleet of delivery lorries with that of a successful company that delivers goods by road.Which type of benchmarking is it using?

A Internal B Competitive C Functional D Strategic

题型: 单选题 提问时间: 2021-08-22

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4 .A division earns a residual income of USD200,000. The imputed interest charge is USD150,000 and its cost of capital is 20% per annum.What is the division’s return on capital employed?

A 5.3% B 6.7% C 26.7% D 46.7%

题型: 单选题 提问时间: 2021-08-22

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6 .Which of the following is a feasible value for the correlation coefficient?

A – 2.0 B – 1.2 C 0 D + 1.2

题型: 单选题 提问时间: 2021-08-22

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7 .Which of the following correlation coefficients indicates the weakest relationship between two variables?

A + 1.0 B + 0.4 C – 0.6 D – 1.0

题型: 单选题 提问时间: 2021-08-22

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8 .The following statements relate to the calculation of the regression line y = a + bx using the information on the formulae sheet at the end of this examination paper:(i) n represents the number of pairs of data items used(ii) (Σx)2 is calculated by multiplying Σx by Σx(iii) Σxy is calculated by multiplying Σx by ΣyWhich statements are correct?

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

题型: 单选题 提问时间: 2021-08-22

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