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1. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
2. [单选题]The following statements have been made about life cycle costing:
A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
E. Which of the above statements is/are correct?
F. (i) and (iii)
G. (iii) only
H. (i) and (iv)
I. (ii) only
3. [单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
A. (i) The number of new employees recruited was lower than expected
B. (ii) Unexpected problems were encountered with production
C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
E. All of the above
F. (ii) and (iii) only
G. (i) only
H. None of the above
