查找考试答案使用：法宣在线题库助手（gongxuke.net）

MattcouldinvestUSD200fortwoyearson1July2012.Interestwouldbe5%perquarter,

A、USD220.50

B、USD221.63

C、USD241.00

D、USD266.67

正确答案：公需科目题库搜索

CarolhadreceivablesofUSD598,600at30November2011.Herallowanceforreceivablesat1

A、USD1,123credit

B、USD488credit

C、USD147debit

D、USD11,972debit

正确答案：公需科目题库搜索

Anentity’sdraftincomestatementfortheyearended30June2012showedaprofitofUSD83,600.

A、USD70,100

B、USD97,100

C、USD101,600

D、USD106,100

正确答案：公需科目题库搜索

答案解析：83,600+18,000–4,500=USD97,100

Therelationshipbetweennationalincome(X)anddemandforacompany’sproduct(Y)was

A、Theproductisinferior,andasincomesrise,peoplebuyhigherqualityproducts.

B、sincomesrise,demandfortheproductincreases

C、Nationalincomedeclinedoverthepast10years,butsalesoftheproductroseduetoheavyadvertising.

D、emandforthecompany’sproductisnotdeterminedbythelevelofnationalincomeandtheregressioniscoincidental.

正确答案：公需科目题库搜索

答案解析：Thevalueof-0.7suggeststhatthereisaninverserelationshipbetweenthelevelofnationalincomeanddemandfortheproduct.Soasincomesrise,demandfallsandviceversa.ThisistheoppositeofstatementB.Theregressioncouldbepu

Joannahaspreparedherdraftaccountsfortheyearended30April2012,andneedstoadjust

A、USD1,500decrease

B、USD1,000decrease

C、USD1,000increase

D、USD1,500increase

正确答案：公需科目题库搜索

Whichofthefollowingtermsbestdescribestheuseofbothfinancialandnon-financialmeasures

A、alancedscorecard

B、enchmarking

C、Performancemeasurement

D、Targetsetting

正确答案：公需科目题库搜索

Thefollowingstatementsrelatetoclustersampling:

A、Noneofthem

B、1only

C、2only

D、3only

正确答案：公需科目题库搜索

答案解析：Usingclustersamplingitisthe“clusters”thatareselectedrandomlyfromthepopulation,butthenallitemsineachclusterareselected(so(3)isnottrue).(1)isonlytrueofrandomsampleselection.Underclustersamplingeachitemi

AzurebuysgoodsfromBlue.At30June2012Blue’saccountinAzure’srecordsshowedUSD7,700

A、zurehassentachequetoBlueforUSD600whichhasnotyetbeenreceivedbyBlue.

B、ThecreditsideofBlue’saccountinAzure’srecordshasbeenundercastbyUSD600.

C、ninvoiceforUSD300fromBluehasbeentreatedinAzure’srecordsasifithadbeenacreditnote.

D、luehasissuedacreditnoteforUSD600toAzurewhichAzurehasnotyetreceived.

正确答案：公需科目题库搜索

答案解析：Thesupplier(Blue)isowedUSD600lessthanAzure’sbooksshow,inrespectofthecreditnote.

Amachineisnolongerusedbyacompany.ItcouldbesoldnowfornetproceedsofUSD300.

A、USD450

B、USD550

C、USD700

D、USD850

正确答案：公需科目题库搜索

答案解析：BynotsellingthemachinenowthereisanopportunitycostofUSD300,thevariablerunningcost(USD400)arerelevantandattheendofthecontractthedismantlingandremovalcost(USD150)isalsorelevant.Thisgivesatotalrelevantcos

Ahospitalisconsideringaprojecttoinstallasecuritysysteminitsmaternitywing.Equipment

A、10.4%

B、15.0%

C、19.9%

D、20.1%

正确答案：公需科目题库搜索