The following statements refer to documents used in the material procurement procedures of XYZ Co. Is each of these statements true or false? True OR False A purchase requisition is prepared in the purchasing department of XYZ Co and then sent to t

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  Which TWO of the following are true of imposed budgeting?

  A.It is most effective in large organisations

  B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

  C.It increases operational managers' commitment to organisational objectives

  D.Top management prepare a budget with lttle or no input from operating staff

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• 3A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost

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• 4Is each of these statements about spreadsheets true or false?
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• 5A company uses standard marginal costing. Last month the standard contribution on actual sales was $

  A company uses standard marginal costing. Last month the standard contribution on actual sales was $ 10,000 and the following variances arose: 
  

  What was the actual contribution for last month?

  A.$7,500

  B.$8,000

  C.$8,500

  D.$7,000

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• 6The following data relate to a process for last month: What were the equivalent units of productio

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  What were the equivalent units of production last month?

  ()units

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• 7甲公司自行研发一项新技术，累计发生研究开发支出800万元，其中符合资本化条件的支出为500万元。研发成功后向国

  甲公司自行研发一项新技术，累计发生研究开发支出800万元，其中符合资本化条件的支出为500万元。研发成功后向国家专利局提出专利权申请并获得批准，实际发生注册登记费8万元;为使用该项新技术发生的有关人员培训费为6万元。不考虑其他因素，甲公司该项无形资产的入账价值为(　　)万元。

  A. 508

  B. 514

  C. 808

  D. 814

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• 8甲公司外购某项需要安装的生产用精密仪器，购买价款为2000万元，取得的增值税专用发票上注明进项税额260万元，安

  甲公司外购某项需要安装的生产用精密仪器，购买价款为2000万元，取得的增值税专用发票上注明进项税额260万元，安装费用100万元，为达到正常运转发生测试费20万元，外聘专业人员服务费10万元，另外发生员工培训费8万元。该设备的入账成本为(　　)万元。

  A. 2370

  B. 2398C.

  2130

  D. 2138

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• 9甲公司为增值税一般纳税人，2019年4月与乙公司签订“一揽子”采购协议，协议约定甲公司向乙公司采购A、B、C三台

  甲公司为增值税一般纳税人，2019年4月与乙公司签订“一揽子”采购协议，协议约定甲公司向乙公司采购A、B、C三台不同型号的设备。支付总采购价款并取得增值税专用发票注明的价款为2 500万元，增值税为325万元。同时甲公司支付设备保险费取得增值税专用发票注明价款10万元，增值税为0.6万元。设备运抵甲公司后A设备在安装时领用本公司自产产品一批，该批产品成本为22万元，市场售价为30万元。假定设备A、B和C分别满足固定资产的定义及其确认条件，公允价值分别为900万元、1 200万元、1 500万元。假设不考虑其他相关税费，则A设备的入账价值为(　　)万元。

  A. 847

  B. 649.5

  C. 656.5

  D. 661.3

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• 10甲公司系增值税一般纳税人。2019年12月31日，甲公司出售一台原价为452万元、已计提折旧364万元的生产设备，开具

  甲公司系增值税一般纳税人。2019年12月31日，甲公司出售一台原价为452万元、已计提折旧364万元的生产设备，开具的增值税专用发票上注明的价款为150万元，增值税税额为19.5万元，出售该生产设备时发生不含增值税的清理费用8万元。不考虑其他因素，甲公司出售该生产设备的利得为(　　)万元。

  A. 54

  B. 62

  C. 87.5

  D. 79.5我

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