篩選結(jié)果 共找出2330題

?Insider dealing is a criminal offence.?

A

True?

B

False

?Which one of the following is not a UK offence relating to money laundering??

A

?Concealing the proceeds of criminal activity?

B

Tipping off?

C

Dealing in price affected securities?

D

?Failing to report suspicion of money laundering?

?If a company wishes to restrict its objects, what kind of resolution is required??

A

?Special resolution?

B

?Special resolution with special notice?

C

?Ordinary resolution with special notice?

D

?Ordinary resolution?

A company has been formed within the last six months. Another long-established company considers that?because of similarity between their names there may be confusion between it and the new company. The?only action the long-established company can take is to bring a passing-off action if it is to prevent the?new company using its name.??

A

?True?

B

?False?

?If a company fails to pay preference shareholders their dividend, they can bring a court action to compel?the company to pay it.??

A

True?

B

?False?

?If a company issues new ordinary shares for cash, the general rule is that:?

A

The shares must first be offered to existing members in the case of a public but not a private?company.?

B

?The shares must first be offered to existing members whether the company is public or private.?

C

?The shares must first be offered to existing members in the case of a private but not a public?company.?

D

?The shares need not be issued to existing members.?

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A company is preparing its production overhead budgets and determining the apportionment of those overheads to products. Cost centre expenses and related information have been budgeted as follows.

???????

1

【論述題】

Using the direct apportionment to production departments method and bases of apportionment which you consider most appropriate from the information provided, calculate overhead totals for the three production departments.

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A production department has a budgeted production overhead of $180,000 and budgeted activity of?45,000 machine hours. Overheads are absorbed on a machine hour basis.?

Required?

Calculate the under-/over-absorbed overhead, and note the reasons for the under-/over-absorption in the?following circumstances.?

2

【論述題】

?Actual overheads cost $170,000 and 45,000 machine hours were worked.?

VPS is a large manufacturing business that is introducing an activity based costing system?into its business. VPS ships components via its own logistics operation to its central?manufacturing centre in Glasgow from a wide variety of locations. It is attempting to?identify the correct cost driver for the cost pool called ‘component handling’.?

Which of the following would be the correct figure to use??

A

Average components per unit?

B

?Total number of components shipped?

C

?Average distance travelled by a component?

D

Total components-distance travelled?

A company which makes two products, Alpha and Zeta, uses activity-based costing to?absorb its overheads. It has recently identified a new overhead cost pool for inspection?costs and has decided that the cost driver is the number of inspections.

?The following information has been provided:??

Total inspection costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $250,000??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Alpha? ? ? ? ? ? ? ? ? ? ? ?? ?Zeta?

Production volume (units)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 2,500? ? ? ? ? ? ? ? ? ? ? ? ?8,000?

Machine hours per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1.5?

Units per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 500? ? ? ? ? ? ? ? ? ? ? ? ? 1,000?

Inspections per batch? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 4? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1?

What is the inspection cost per unit for product Alpha??

A

?$23.81?

B

?$17.24?

C

?$71.43?

D

?$80.00?