题目内容
（请给出正确答案）
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
如果结果不匹配，请 联系老师 获取答案
更多“A company makes and sells prod…”相关的问题
A．equivalent
B．identical
C．balanced
D．equal
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
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
‘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)
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
(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)
(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)
根据以下材料，回答题。
A Success Story
At 19， Ben Way is already a millionaire， and one of a growing number of teenagers who have（51 ） their fortune through the Internet.（52） makes Ben"s story all the more remarkable is that he is dyslexic， and was（53） by teachers at his junior school that he would never be able to read or write（54）."I wanted to prove them（55）"，says Ben， creator and director of Waysearch， a net search engine which can be used
（56） find goods in online shopping malls.
When he was eight， his local authorities provided him with a PC to help with school work.Although he was（57） to read the ，manuals， he had a natural ability with the computer，and（58） by his father， he soon began（59） people ~ 10 an hour for hisknowledge and skills. At the age of 15 he（60） up his own computer consultancy， Quad Computer， which he ran from his bedroom， and two years later he left school to（61） all his time to business.
"By this time the company had grown and ! needed to take on a（62） of employees to help me"， says Ben. "That enabled me to start doing business with（63） companies. " It was his ability to consistently.（64） difficult challenges that led him to win the Young Entrepreneur of the Year award in the same year that he formed Waysearch， and he has recently signed a deal（65） 25 million with a private investment company， which will finance his search engine.
请在第__（51）__处填上正确答案。 查看材料
A.taken
B.made
C.put
D.done
national holiday that has been arranged to be celebrated on a Monday. The holidays have all been decided to be celebrated on a Monday so that the workers may have 3-day weekends—that is？ Saturday？ Sunday and Monday in order to rest or travel or do things with their families. Major holidays in the United States such as New Year’s Day or Christmas Day or the day？ when we remember the first settlers of the United States？ called Thanksgiving Day are celebrated all over the country. During these holidays most businesses close and the workers stay home and celebrate with their families.
Vacation can be from 2 weeks a year to 4 weeks a year. This usually depends on how long you’ve been working for a company？ what type of position you have？ whether you have a very high position or a very important position and it’s difficult to find someone to replace you. In this case？ you might take a few days at a time rather than taking one month all at once. Usually the more time you spend working for a company？ the more time you may get for a vacation.
1.The government of the United States makes it a rule for workers to have a ____weekend almost once a month.
A.5-day
B.2-day
C.3-day
D.4-day
2.Workers in the United States sometimes work from.（）
A.Monday to Saturday
B.Tuesday to Sunday
C.Thursday to Friday
D.Tuesday to Friday
3.Which statement is NOT true according to this passage？（）
A.Only a few shops remain open on New Year’s Day
B.Most of the workers needn’t work on Christmas Day
C.Days on vacation must be more than all the holidays in a year
D.All the workers have a half-month vacation
4.The reason why someone has to divide his vacation into several parts is that ().
A.no one can be found to take his place
B.he hasn’t a most high position
C.he plays an important role in his work
D.he hasn’t been working for his company for a long time
5. Which of the following is the best title for this passage？（）
A.Holidays in the United States
B.Vacation in the United States
C.How Do the Workers Spend Their Holidays
D.Something About the Holidays and Vacation in the U.S
