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正确答案:I。A.(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price B.(ii) The maximum price which should be paid for an additional kg of material B is $2 C.(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price D.(iv) The maximum price which should be paid for an additional kg of material B is $2·80 E.Which of the above statements is/are correct? F.(ii) only G.(ii) and (iii) H.(i) only I.(i) and (iv) 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。
[单选题]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
A. (i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
B. (ii) The maximum price which should be paid for an additional kg of material B is $2
C. (iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
D. (iv) The maximum price which should be paid for an additional kg of material B is $2·80
E. Which of the above statements is/are correct?
F. (ii) only
G. (ii) and (iii)
H. (i) only
I. (i) and (iv)
(1) The entity concept requires that a business is treated as being separate from its owners. (2) The use of historical cost accounting tends to understate assets and profit when prices are rising. (3) The prudence concept means that the lowest possible values should be applied to income and assets and the highest possible values to expenses and liabilities. (4) The money measurement concept means that only assets capable of being reliably measured in monetary terms can be included in the balance sheet of a business.
if material, according to IAS1 Presentation of financial statements? 1 Finance costs. 2 Staff costs. 3 Depreciation and amortisation expense. 4 Movements on share capital.
(1) All non-current assets must be depreciated. (2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity. (3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued. (4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.
was $83,700. Details of rent in arrears and in advance at the beginning and end of the year were: In arrears In advance $ $ 30 June 2004 3,800 2,400 30 June 2005 4,700 3,000
$m Ordinary share capital 100 Share premium account 40 Retained earnings 60 10% Loan notes 40 The company’s income statement for the year ended 30 June 2005 showed: $m Operating profit 44 Loan note interest (4) ___ Profit for year 40 ____ What is the company’s return on capital employed?
1. The balance sheet value of inventory should be as close as possible to net realisable value. 2. The valuation of finished goods inventory must include production overheads. 3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal level of production during the period. 4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items, not by taking the inventory value as a whole.
1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost. 2 A valuation of land and buildings providing evidence of an impairment in value at the year end. 3 The issue of shares and loan notes. 4 The insolvency of a customer with a balance outstanding at the year end.
