A company which operates a process costing system had work-in-progress at the start of lastmonth of 400 units (valued at USD3,000) which were 40% complete in respect of all costs. Last month 1,500 units were completed and transferred to the finished goods warehouse. The cost per equivalent unit for output produced last month was USD20. The company uses the FIFO method of cost allocation.What is the total cost of the 1,500 units transferred to the finished goods warehouse last month?

1 .According to Warren Bennis, which one of the following relates to transactional leadership?

A Leaders do the right things B Managers manage C Leaders lead D Managers do things right

题型: 单选题 提问时间: 2021-08-22

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2 .A process operates with a normal loss of 5% of input. All losses have a realisable value of USD38 per litre. Last month 10,000 litres were input to the process and good production was9,200 litres. Process costs arising last month were USD456,000.There was no work-in-progress. What was the credit entry in the process account for abnormal loss last month?

A USD11,400 B USD13,440 C USD13,800 D USD14,400

题型: 单选题 提问时间: 2021-08-22

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3 .在用销售百分比法预测外部融资需求时，下列因素中与外部融资需求额无关的是（　）。

A 预计可动用金融资产的数额 B 销售增长额 C 预计留存收益增加 D 基期营业净利率

题型: 单选题 提问时间: 2021-08-22

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4 .As a manager, Anni is required to set objectives, establish a plan to achieve those objectives, assign responsibilities and monitor progress and performance. According to John Adair’s Action Centred Leadership model, which function is Anni performing?

A Task B Team C Individual D Manager

题型: 单选题 提问时间: 2021-08-22

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6 .下列根据期初股东权益计算可持续增长率的公式中，错误的是（　）。

A 可持续增长率＝股东权益增长率 B 可持续增长率＝营业净利率×期末总资产周转次数×本期利润留存率×期末总资产期初权益乘数 C 可持续增长率＝期初权益本期净利率×本期利润留存率 D 可持续增长率＝留存收益/期末股东权益

题型: 单选题 提问时间: 2021-08-22

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7 .Kate is a member of a project group. She is highly knowledgeable and considered by her colleagues to be rather intellectual and strategic in her approach. She demonstrates great intuition when dealing with problems, sometimes adopting unorthodox but effective methods. However, some of the teamregards her as detached and uncommunicative, and she can sometimes disregard practical detailswithout explanation. Which of the following Belbin team characters best describes Kate?

A Specialist expert B Finisher completer C Plant D Shaper

题型: 单选题 提问时间: 2021-08-22

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8 .Which of the following would be included in the life cycle costs of a product? (1) Planning and concept design costs.(2) Proto-type testing costs.(3) Product manufacturing costs.(4) Distribution and customer service costs.

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

题型: 单选题 提问时间: 2021-08-22

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