A time series model of sales volume has the following trend and additive seasonal variation:Trend: Y=5,000+4,000X where Y = quarterly sales volume in units, X = the quarter number (where the first quarter of 20X1 = quarter 17, the second quarter o

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• 1根据增值税优惠政策，下列表述正确的有( )。 A.对除国有粮食购销企业以外的其他粮食企业经营粮食照常征收增

  根据增值税优惠政策，下列表述正确的有( )。

  A.对除国有粮食购销企业以外的其他粮食企业经营粮食照常征收增值税

  B.宠物饲料不属于免征增值税的饲料

  C.自2013年9月1日起，精料补充料免征增值税

  D.政府储备食用植物油的销售继续免征增值税

  E.对粮食部门经营的退耕还林还草补助粮，凡符合国家规定标准的，比照“救灾救济粮”免征增值税

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• 2The following statements refer to documents used in the material procurement procedures of XYZ Co. I

  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 the supplier

  A goods received note is prepared by the supplier and sent with the material to XYZ Co

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• 3Which accounts should be debited and credited to form the correct journal entry to record the direct
  Which accounts should be debited and credited to form the correct journal entry to record the direct labour costs charged to production?
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• 4Which TWO of the following are true of imposed budgeting? A.It is most effective in large organisat

  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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• 5A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost

  A company uses the Economic Order Quantity (EOQ) model and holds no buffer inventory.Its annual cost of holding one unit in inventory has decreased.What is the effect, if any, of this decrease in holding costs on the EOQ and on the total annual cost of placing orders?

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• 6Is each of these statements about spreadsheets true or false?
  Is each of these statements about spreadsheets true or false?
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• 7A 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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• 8The following data relate to a process for last month: What were the equivalent units of productio

  The following data relate to a process for last month:
  

  What were the equivalent units of production last month?

  ()units

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• 9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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• 10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

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  A. 2370

  B. 2398C.

  2130

  D. 2138

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