Which of the following about mission statements are true? (1) They are stated in a standard format (2) They play an important role in the planning process (3) They help ensure consistency in decision making A.2and3only B.1,2and3 C.1 only D.2 o

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• 1Which of the following statements about standard costing are true? (1) A standard cost is a predete

  Which of the following statements about standard costing are true?

  (1) A standard cost is a predetermined estimated unit cost

  (2) A standard cost can be used as a control device to help improve performance

  (3) A standard cost card shows the unit cost details only of each product

  A.1,2and3

  B.1and2only

  C.2and3only

  D.1 and 3 only

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• 2A time series model of sales volume has the following trend and additive seasonal variation:Trend:

  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 of 20X1 = quarter 18, etc)

  What would be the time series forecast of sales units for the third quarter of 20X2?

  A.79,500

  B.95,500

  C.97,000

  D.98, 500

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• 3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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• 4The 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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• 5Which 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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• 6Which 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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• 7A 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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• 8Is each of these statements about spreadsheets true or false?
  Is each of these statements about spreadsheets true or false?
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• 9A 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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• 10The 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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