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Foroperationalpurposes,foracompanyoperatingafleetofdeliveryvehicles,whichofthefollowingwouldbemostuseful?

A、ostpermilerun

B、ostperdriverhour

C、ostpertonnemile

D、ostperkgcarried

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答案解析：Revenueismostlikelytobebasedonthequantitydeliveredandthedistancetravelled.Costpertonnemilesgivesameasureofbothquantityanddistance.

ThesimpleinterestonUSD200investedforfourmonthsisUSD5.

A、0.75

B、4.00

C、7.50

D、400.00

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答案解析：Fourmonthlyrate=USD(5*200)*100=2.5%Annualrate=2.5%*3=7.50%

WhatisthepresentvalueofUSD50,000receivablethreeyearsfromnow,assumingarateofinterestof9%(tothenearestUSD)?

A、USD38,600

B、USD42,100

C、USD63,600

D、USD64,767

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答案解析：USD50,000*0.772=USD38,600

Onethousandpoundsisinvestedonthefirstdayofeachyearforthreeyears.Thenominalannual

A、USD3,506

B、USD3,522

C、USD3,805

D、USD4,522

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AprojectrequiresaninvestmentofUSD20,000tobepaidintwoequalannualinstalments,onenow(1January2012)andtheremainderinoneyear.ThereceiptsfromtheprojectwillbeUSD8,000foreachofsixyearsstartingfrom31December20

A、USD1,974

B、USD(266)

C、USD(1,336)

D、USD(4,314)

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Whatwillbethemaximumlevelofinventory?

A、40,000units

B、44,500units

C、46,750units

D、50,000units

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Aninvestmentquadruplesinvalueineightyears.

A、15

B、19

C、37

D、50

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Assuminginterestat10%whatsumofmoneyreceivablethreeyearsfromnowwillhaveapresentvalueofUSD5,000?

A、USD3,757

B、USD6,024

C、USD6,658

D、USD7,353

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55,000unitsareproducedand45,000sold.

A、USD732,500

B、USD762,500

C、USD832,500

D、USD862,500

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OVERHEADS

A、Under-recoveryoffixedproductionoverheadstotheincomestatement

B、Over-recoveryoffixedproductionoverheadstotheincomestatement

C、Under-recoveryoffixedproductionoverheadstothework-in-progressaccount

D、Over-recoveryoffixedproductionoverheadstothework-in-progressaccount

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