What amount should appear in the group‘s consolidated statement offinancial position at 31 December 20X2 for retained earnings? A.$280,000 B.$291,000 C.$354,000 D.$273,000

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• 1Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number o

  Monthly sales have been found to follow a linear trend of y = 9.82 + 4.372x, where y is the number of items sold and x is the number of the month. Monthly deviations from the trend have been calculated and follow an additive model. In month 24, the seasonal variation is estimated to be plus 8.5.

  What is the forecast number of items to be sold in month 24? (to the nearest whole number.)

  A.106

  B.115

  C.123

  D.152 (2 marks)

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• 2Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period

  Based on the last 15 periods the underlying trend of sales is y = 345.12 - 1.35x. If the 16th period has a seasonal factor of -23.62, assuming an additive forecasting model, what is the forecast for that period, in whole units?

  A. 300

  B 301

  C. 324

  D. 325

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• 3Which of the following statements about training and development is false? A A gap between current

  Which of the following statements about training and development is false?

  A A gap between current performance and required performance is a learning gap which requires training.

  B Training and development activities can have measurable benefits for organisations.

  C Education may form part of training, which in turn may form part of employee development.

  D A 'learning organisation 1 is one which facilitates the learning of all its members.

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• 4In the context of performance appraisal, what does the term 'tell and listen' refer to? A An approa

  In the context of performance appraisal, what does the term 'tell and listen' refer to?

  A An approach to appraisal interviewing

  B. An approach to upward appraisal

  C. A barrier to effective appraisal (1 mark)

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• 5In the context of motivation, workers may have the attitude that work is not an end in itself, but a

  In the context of motivation, workers may have the attitude that work is not an end in itself, but a means to other ends, through earning financial rewards.

  What term is given to this attitude?

  A Theory Y

  B Job enrichment

  C Instrumental orientation

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• 6In the context of selection interviewing, which TWO of the following types of question might you use

  In the context of selection interviewing, which TWO of the following types of question might you use to

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  A.Open

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• 7存货跌价准备转回，原因是存货在本期价值上升。( )
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• 8对于数量繁多、单价较低的存货，应当按照单个存货计提存货跌价准备。( )
  对于数量繁多、单价较低的存货，应当按照单个存货计提存货跌价准备。( )
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• 9A manufacturing company's overtime is being worked for a specific order. The amount of overtime prem

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  B. Prime cost

  C. Overheads

  D. Administrative cost

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• 10Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit

  Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit in the committee.

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  C. Committee chair

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