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Whichofthefollowingfactorswouldcauseacompany’sgearingratiotofall?

A、1and2

B、1and3

C、2and4

D、3and4

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答案解析：Gearing=Debt/Equity(orDebt/(Equity+Debt).(1)Bonusissuehasnoeffect.(2)increasesequity.(3)Theissueofdebtincreasesfinancialleverage.(4)increasesequity.

Considerthefollowingincompletestatementsrelatingtomanagementinformation:

A、1and2only

B、1and4only

C、2and4only

D、1,2and3only

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答案解析：Managementinformationisnotnecessarilydetailed.Forexample,informationforstrategicpurposeswillnothavethesamelevelofdetailasinformationforday-todaymanagement.Inmanaging“byexception”itisthelackofdetail(of

Whichofthefollowingstatementsarecorrect?

A、(i)and(ii)only

B、(i)and(iii)only

C、(ii)and(iii)only

D、(i),(ii)and(iii)

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Whichofthefollowingisaninitialrequirementofamanagementcontrolsystem?

A、stablishingthestandardtobeachieved

B、Measuringtheactualperformance

C、Settingorganisationalobjectives

D、Takingappropriatecorrectiveaction

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答案解析：FollowedbyA,thenB,thenD.

A、$90,000

B、$122,000

C、$146,000

D、$160,000

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Thefollowingstatementsrefertostrategicplanning:

A、(i)and(ii)only

B、(i)and(iii)only

C、(ii)and(iii)only

D、(i),(ii)and(iii)

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Whichofthefollowingfactorscouldcauseacompany’sgrossprofitpercentageonsalestofallbelowtheexpectedlevel?

A、1and2

B、1and3

C、2and4

D、3and4

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答案解析：Theamountoftheoverstatementinopeninginventory(1)willbeanadditionalcostinthecurrentperiod,hencegrossprofitwouldfall.(2)willchargetoprofitcoststhatrelatetothenextperiod.(Notethatthegoodsarenotininventor

Xhasa40%shareholdingineachofthefollowingthreecompanies:

A、PandRonly

B、QandRonly

C、PandQonly

D、P,QandR

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答案解析：XhasdominantinfluenceoverbothP,throughcontroloverdirectors,andR,throughpoweroveroperatingandfinancialpolicies.XonlyhassignificantinfluenceoverQwhichwouldthereforebeanassociateofXnotasubsidiary.

A、54

B、61

C、73

D、81

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A、16.%

B、18.%

C、20%

D、22%

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