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更多“Equipment costing $100,000 wit…”相关的问题
A、Equipment 3,000 Accounts Payable 3,000
B、Equipment 3,000 Accounts Payable 6,000
C、Equipment 6,000 Accounts Payable 6,000
D、None of the above.
A、$130,000
B、$75,000
C、$57,460
D、$112,000
What is the expected annual residual income of the initial investment？
A.$0
B.($270,000)
C.$162,000
D.$216,000
Microchip Research Center Created
A research center has been set up in this Far Eastern country to develop advanced micro-chip production technology. The center, which will start out with about US ＄14 million, will help the country develop its chip industry without always depending on imported technology.
The center will make use of its research skills and facilities to develop new technology for domestic chip plants. The advent of the center will possibly free the country from the situation that it is always buying almost-outdated technologies from other countries, said the country's flagship chipmaker. Currently, chip plants in this country are in a passive situation because many foreign governments don't allow them to import the most advanced technologies, fearing they will be used for military purposes. Moreover, the high licensing fees they have to pay to technology providers are also an important reason for their decision of self-reliance.
As mainstream chip production technology shifts from one generation to the next every three to five years, plants with new technology can make more powerful chips at lower costs, while plants with outdated equipment, which often cost billions of dollars to build, will be marginalized by the maker.
More than 10 chip plants are being built, each costing millions of US dollars. The majority of that money goes to overseas equipment vendors and technology owners -- mainly from Japan and Singapore.
Should the new center play a major role in improving the situation in the industry, the country admits the US ＄14 million investment is still rather small. This country is developing comprehensive technologies. Most of the investment will be spent on setting alliances with technology and intellectual property owners.
The country says that the investment of US ＄14 million is big enough for developing that country's chip industry.
A．Right
B．Wrong
C．Not mentioned
Micro-chip Research Center Created
A research center has been set up in this Far. East country to develop advanced microchip production technology. The center, which will start out with about US $14 million, will help the country develop its chip industry without always depending on imported technology.
The center will make use of its research skills and facilities to develop new technology for domestic chip plants. The advent of the center will possibly free the country from the situation that it is always buying almost-outdated technologies from other countries, said the country' s flagship(旗舰, 首位的) chipmaker. Currently, chip plants in this country are in a passive situation because many foreign governments don't allow them to import the most advanced technologies, fearing they will be used for military purposes. Moreover the high licensing fees they have to pay to technology providers are also an important reason for their decision of self-reliance.
As mainstream(主流) chip production technology shifts from one generation to the next every three to five years, plants with new technology can make more powerful chips at lower costs, while plants with outdated equipment, which often cost billions of dollars to build, will be marginalized (边缘化) by the market.
More than 10 chip plants are being built, each costing millions of dollars. The majority of the money goes to overseas equipment vendors (卖主)and technology owners mainly from Japan and Singapore.
Should the new center play a major role in improving the situation in the industry, the country admits the US $14 million investment is still rather small. This country is developing comprehensive technologies, most of the investment will be spent on setting alliances with technology and intellectual property owners.
The country says that the investment of US $14 million is big enough for developing the country's industry.
A．Right
B．Wrong
C．Not mentioned
Section A暂缺
Section B – ALL FIVE questions are compulsory and MUST be attempted
The Chemical Free Clean Co (C Co) provides a range of environmentally-friendly cleaning services to business customers, often providing a specific service to meet a client’s needs. Its customers range from large offices and factories to specialist care wards at hospitals, where specialist cleaning equipment must be used and regulations adhered to. C Co offers both regular cleaning contracts and contracts for one-off jobs. For example, its latest client was a chain of restaurants which employed them to provide an extensive clean of all their business premises after an outbreak of food poisoning.
The cleaning market is very competitive, although there are only a small number of companies providing a chemical free service. C Co has always used cost-plus pricing to determine the prices which it charges to its customers but recently, the cost of the cleaning products C Co uses has increased. This has meant that C Co has had to increase its prices, resulting in the loss of several regular customers to competing service providers.
The finance director at C Co has heard about target costing and is considering whether it could be useful at C Co.
Required:
(a) Briefly describe the main steps involved in deriving a target cost. (3 marks)
(b) Explain any difficulties which may be encountered and any benefits which may arise when implementing target costing at C Co. (7 marks)
A.$1800
B.$1980
C.$1764
D.$2000
A、10 British pounds
B、20 British pounds
C、30 British pounds
D、50 British pounds
A、$324,000
B、$360,000
C、$396,000
D、$400,000
A、$20,271
B、$20,520
C、$20,970
D、$22,040
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