题目
第1题
17 Using the cumulative cost curve in the special window, height B represents
A. actual cost to date
B. total budgeted costs for the project
C. planned cost for month 6
D. cost variance
E. earned value
第2题
135 Using the cumulative cost curve in the special window, height B represents
A. actual cost to date
B. total budgeted costs for the project
C. planned cost for month 6
D. cost variance
E. earned value
第3题
The (74) technique involves using project characteristics in a mathematical model to predict total project cost models Can be simple or complex.
A.reserve analysis
B.cost aggregation
C.parametric estimating
D.funding limit reconciliation
第4题
(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,
incorporating details of the following in your discussion:
(i) Overall client fees (total and per consultation)
(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients
(iii) Cost/expense levels. (10 marks)
第5题
第6题
A. Calculating the current ratio by using the current assets determined with LIFO.
B. Determining the inventory turnover by using cost of goods sold prepared on a FIFO basis and average inventory prepared on a LIFO basis.
C. Determining the return on assets by using net income prepared on a LIFO basis and average total assets prepared on a FIFO basis.
第7题
函数至少在取a、b、c、d四个参数值时与U形平均成本曲线相一致。
Suppose the long - run total cost function for an industry is given by the cubic equation TC =a+bq+cq2+dq3. Show (using calculus ) that this total cost function is consistent with a U - shaped average cost curve for at least some values of a, b, c, d.
第8题
Fixed costs relating to material handling amount to $100,000. The cost driver for these costs is the volume of material purchased.
General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole $)?
A.$113
B.$120
C.$40
D.$105
第9题
The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.
All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.
The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:
Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:
Required:
(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)
(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)
第10题
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