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質問 1：
An ice cream manufacturer experiences regular fluctuations in sales.
Which component in a time series do these fluctuations represent?
A. Random fluctuation
B. Basic trend
C. Cyclical variation
D. Seasonal variation
正解：D
質問 2：
Which THREE of the following are purposes of all budgets?
A. Diversification
B. Profit maximisation
C. Authorization
D. Co-ordination
E. Consolidation
F. Communication
正解：C,D,F
質問 3：
A tennis club is considering running an open day to encourage new members and thus increase membership fees. The cost of the open day will be $1,000. Attendance is dependent on the weather.
There is a 60% chance of good weather and a 40% chance of poor weather on the open day.
The expected new membership fees are:
What is the expected value of running the open day?
Give your answer as a whole number.
正解：
$1840
質問 4：
Information about a company's only two products is as follows:
The revenue from the products must be in the constant mix of 2U:3V. Budgeted monthly sales revenue is $110,000.
Fixed costs are $23,095 each month.
To the nearest $10, what is the budgeted monthly margin of safety in terms of sales revenue?
A. $38,940
B. $12,140
C. $74,500
D. $35,500
正解：D
質問 5：
Petco's material price standard was £8 per kg.
When looking over their accounts you calculate that in fact they they purchased 2,000kg at £6 per kg due to an overly abundant harvest that lowered global pet food prices.
You have been asked by your manager to analyse these figures and come to a conclusion.
With that in mind which of the following statements are correct? Select ALL that apply.
A. The material price planning variance is £4,000
B. The material price operational variance is £4,000
C. Management had no control over this variance
D. Management had control over this variance
正解：A,C
An ice cream manufacturer experiences regular fluctuations in sales.
Which component in a time series do these fluctuations represent?
A. Random fluctuation
B. Basic trend
C. Cyclical variation
D. Seasonal variation
正解：D
質問 2：
Which THREE of the following are purposes of all budgets?
A. Diversification
B. Profit maximisation
C. Authorization
D. Co-ordination
E. Consolidation
F. Communication
正解：C,D,F
質問 3：
A tennis club is considering running an open day to encourage new members and thus increase membership fees. The cost of the open day will be $1,000. Attendance is dependent on the weather.
There is a 60% chance of good weather and a 40% chance of poor weather on the open day.
The expected new membership fees are:
What is the expected value of running the open day?
Give your answer as a whole number.
正解：
$1840
質問 4：
Information about a company's only two products is as follows:
The revenue from the products must be in the constant mix of 2U:3V. Budgeted monthly sales revenue is $110,000.
Fixed costs are $23,095 each month.
To the nearest $10, what is the budgeted monthly margin of safety in terms of sales revenue?
A. $38,940
B. $12,140
C. $74,500
D. $35,500
正解：D
質問 5：
Petco's material price standard was £8 per kg.
When looking over their accounts you calculate that in fact they they purchased 2,000kg at £6 per kg due to an overly abundant harvest that lowered global pet food prices.
You have been asked by your manager to analyse these figures and come to a conclusion.
With that in mind which of the following statements are correct? Select ALL that apply.
A. The material price planning variance is £4,000
B. The material price operational variance is £4,000
C. Management had no control over this variance
D. Management had control over this variance
正解：A,C
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