Burdock’s standard variable overhead rate was USD3 per direct labour hour. Each unit of output requires 2 direct labour hours. Total expenditure on variable overheads was USD135,000 in thelast period where 50,000 direct labour hours were worked. Actual output was 23,000 units.What was the variable overhead efficiency variance?

1 .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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2 .下列指标中，不影响营业现金毛流量的是（　）。

A 税后经营净利润 B 折旧 C 摊销 D 经营营运资本增加

题型: 单选题 提问时间: 2021-08-22

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3 .Which accounting function primarily deals with raising cash to meet the needs of the business and minimising the costs of finance?

A Financial B Management C Investment D Treasury

题型: 单选题 提问时间: 2021-08-22

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5 .下列有关增长率的说法中，正确的是（　）。

A 可持续增长率是当前经营效率和财务政策决定的内在增长能力 B 如果经营效率和财务政策指标已达到极限，则不能提高销售增长率 C 如果经营效率和财务政策指标与上年相同，本年实际增长率 D 在不发新股，经营效率保持不变...

题型: 单选题 提问时间: 2021-08-22

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6 .Which one of the following functions primarily uses the imprest system?

A Wages B Petty cash C Bank & cash D Inventory

题型: 单选题 提问时间: 2021-08-22

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