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What is the total number of units which must be made and sold to make a profit of $45,000？
A.7,500
B.22,500
C.15,000
D.16,875
答案
更多“A company makes and sells product X and product Y. Twice as many units of product Y are ma”相关的问题
第1题
A．equivalent
B．identical
C．balanced
D．equal
第2题
A jewellery company makes rings (R) and necklaces (N).
The resources available to the company have been analysed and two constraints have been identified:
Labour time 3R + 2N ≤ 2,400 hours
Machine time 0·5R + 0·4N ≤ 410 hours
The management accountant has used linear programming to determine that R = 500 and N = 400.
Which of the following is/are slack resources？
(1) Labour time available
(2) Machine time available
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2
第3题
An annual report provides __1__ information about an organization.People read annual reports in different ways. Some even __2__ to start at the back and work their way to the beginning. It makes __3__ difference how you read them as long as you get the essential points of the business and its financial condition.However, there is a good way to solve these reports that is __4__ most efficient and most effective. You can’ t possibly go any further in your research __5__ knowing what the company does! How can you insure that you have understood the report? Just ask yourself if you understand what the company does and who its customers are.
（1）__1__
A.useful
B.useless
C.usefulness
第4题
‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’
Required:
(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)
(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)
第5题
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
第6题
The old saying “practice makes perfect” applies to interviewing too.Conduct practice interviews with a friend or family member, and ask for their feedback. You can also record or videotape your responses __1__ you can review your answers and check your body language. Prepare answers to commonly __2__ interview questions. Doing so will help you analyze your background and qualifications for the position.Also prepare a list of questions you want to ask the interviewer.Remember, you aren' t __3__ trying to get the job - you are also interviewing the employer to assess __4__ this company and the position are a good fit for you. The more you practice, the more self-assured you will feel walking in to the interview. Your answers will feel natural, and interviewers will be impressed by your __5__ .
（1）__1__
A.so
B.when
C.because
第7题
Land, water, mineral deposits, and trees are good examples of natural resources. For example, Exxon Corporation, the world's largest oil company, makes use of a wide variety of natural resources. It must obviously have vast quantities of crude oil to process each year. But Exxon also needs the land where the oil is located, as well as land for its refineries and pipelines.
The people who work for a company represent the second factor of production, labor. Sometimes called human resources, labor is the mental and physical capabilities of people. Exxon employs over 150,000 people worldwide. Carrying out the business of such a huge company requires labor force with a wide variety of skills ranging from managers to geologists to truck drivers.
Obtaining and using material resources and labor requires capital, the funds needed to operate an enterprise. Capital is needed to start any business. Capital is also needed to keep the business operating and growing. Exxon's annual drilling costs alone run into the billions of dollars.
Finally, many economic systems need entrepreneurs to function. Entrepreneurs are those people who accept the opportunities and risks involved in creating and operating businesses. They are the people who start new businesses and who make the decisions that allow small businesses to grow into larger ones. Exxon Corporation started as an
entrepreneurial venture. Although it did not acquire its current name until 1973, its roots can be traced to 1862 when John D. Rockefeller and Murice B. Clark decided to establish a petroleum-refining firm.
26. Factors of production refer to ().
A. natural resources and capital
B. labor and entrepreneurs
C. both A and B
27. The labor force needed in Exxon Corporation are ().
A. people who have a variety of skills
B. only geologists and truck drivers
C. managers to run the company
28. Exxon's annual drilling costs alone run into the billions of dollars. 'run into' here means ().
A. divide
B. reach
C. meet
29. The funds needed to operate an enterprise are referred to as ().
A. capital
B. resources
C. labor
30. They are the people () start new business and make the decisions.
A. which
B. whom
C. who
第8题
(a) Contrast the role of internal and external auditors. (8 marks)
(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.
The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.
The board are considering a significant expansion of the company. However, the company’s bankers are
concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.
Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.
The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.
The committee would consist of one executive director, the chief internal auditor as well as three new appointees.
One appointee would have a non-executive seat on the board of directors.
Required:
Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
第9题
第10题
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
