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?

1 .Which of the following are types of incentive schemes?(1) Profit-related pay schemes(2) Share option schemes(3) Retirement benefit schemes(4) Individual bonuses.

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

题型: 单选题 提问时间: 2021-08-22

查看答案

---

2 .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

查看答案

---

3 .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

查看答案

---

4 .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

查看答案

---

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

A Cost control B Cost reduction C Cost allocation D Cost absorption

题型: 单选题 提问时间: 2021-08-22

查看答案

---

7 .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

查看答案

---

8 .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

查看答案

---