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首页 > 财会类考试 > ACCA/CAT > F5
A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more. 2022-01-06 The following circumstances may arise in relation to the launch of a new product: (i) Demand is relatively inelastic (ii) There are significant economies of scale (iii) The firm wishes to discourage new entrants to the market (iv) The product life cycle is particularly short 2022-01-06 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000. 2022-01-06 The following statements have been made about both standard costing and total quality management (TQM): 2022-01-06 At the start of the year, a division has non-current assets of $4 million and makes no additions or disposals during the year. Depreciation is charged at a rate of 10% per annum on all non-current assets held at the end of the year. Working capital is $0·5 million at the start of the year although this is expected to increase by 20% by the end of the year. The budgeted profit of the division after depreciation is $1·2m. 2022-01-06 What is the name given to a budget which has been prepared by building on a previous period’s budgeted or actual figures? 2022-01-06 Which of the following is an advantage of non-participative budgeting as compared to participative budgeting? 2022-01-06