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?

1 .Which one of the following can be considered as an advantage of outsourcing internal audit?

A Management can concentrate on the core activities of the business B The outsourcing staff will not “get under the feet” of management and other company staff C The “expectation gap” will be narrowed D The corporate culture will be changed

题型: 单选题 提问时间: 2021-08-22

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2 .The nature of process X is such that there is never any work in progress at the end of the month.Last month 1,000 litres of liquid A, purchased for USD3,910, were processed and the output of 920 litres was passed on to the next process.For every 100 litres of liquid A input, the expected output is 85 litres, the balance being evaporated during the process. The cost of output is based on normal levels of evaporation.Labour and overhead costs for the month were USD2,500 and USD1,410 respectively.What is the cost per unit of output for last month (to the nearest cent)?

A USD4.25 B USD4.60 C USD8.50 D USD9.20

题型: 单选题 提问时间: 2021-08-22

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3 .下列关于管理用财务报表的表述中，正确的是（　）。

A 管理用利润表中的“利息费用”指的是债务利息 B 资本支出就是净经营长期资产增加 C 股权现金流量=净利润－股权资本净增加 D 债务现金流量＝税后利息费用－净负债增加

题型: 单选题 提问时间: 2021-08-22

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4 .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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6 .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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7 .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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8 .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?

A USD26,800 B USD28,200 C USD29,800 D USD30,000

题型: 单选题 提问时间: 2021-08-22

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