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質問 1：
Which of the following is a correct description of the key features of net present value?
A. It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
B. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
C. It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
D. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
正解：B
質問 2：
Company TTM has the opportunity to invest $60,000 in a project. The project is anticipated to produce annual returns of $12,500 each year for 8 years. The cost of capital is 12%.
What is the net present value of the project? Give your answer to the nearest whole number.
正解：
$2100
質問 3：
An organization produces only two products. Each month it produces 1,000 units of product A and
10,000 units of product B.
Using traditional absorption costing the products have very similar unit costs. However when costs are calculated using activity-based costing (ABC), product A's unit cost is significantly higher than that of product B.
Which of the following factors has the potential to cause this difference?
Select ALL that apply.
A. ABC considers only direct costs.
B. ABC cost calculations are not simply volume-related.
C. ABC uses multiple cost drivers to trace overhead costs to products.
D. ABC considers only marginal costs.
E. ABC costs are driven only by the volume of output.
正解：B,C
質問 4：
PorkyCo is a leading bread manufacturer in Toyland operating two functional divisions: pulled and roasted. PorkyCo uses IT systems in all of its functions, for example, accounting has one system, manufacturing has its system, warehousing has another and human resources is the latest to develop a dedicated system to manage training and development The issue now is that when the CEO, Mr Button, needs information about two or more functions, he has to convene the department heads to get their reports and then study each in turn. As senior management accountant at PorkyCo, help free up Mr Button's time by suggesting the most efficient way of getting all the information he needs.
A. Merge loaves and rolls into a single vertical.
B. Move to a networked organisation.
C. Create an intranet.
D. Deploy ERP technology.
E. Deploy an extranet.
正解：D
質問 5：
Place each of the activities described below against the correct classification of quality costs.
正解：
質問 6：
K Supermarket spends $80,000 per year on checking and processing receipts of inventory. Annual warehouse costs are a further $70,000 per year. These costs are currently treated as fixed overheads in the company's costing system.
As an experiment, the company is preparing a direct profitability analysis of a small range of products, including fresh grapes.
K Supermarket receives a total of 3,600 deliveries every year. 20% of these deliveries are of perishable goods such as grapes. It takes twice as long to process a delivery of perishable goods compared to a normal delivery because perishable goods have to be checked more carefully.
Half of the warehouse costs are for the chilled store that is used to store perishable goods. At any time, the chilled store has 800 kilos of perishable goods in stock.
K Supermarket receives 150 deliveries of grapes every year. Each delivery is for 100 kilos of grapes. The grapes spend an average of two days in the chilled store before they are sold.
Calculate the total cost per kilo of checking, processing and storing grapes that should be taken into account in determining the profitability of grapes.
Give your answer to the nearest whole cent.
正解：
61 cents
質問 7：
The money cost of capital is 12%. The expected rate of inflation is 4%. What is the real cost of capital?
Give your answer to 2 decimal places.
正解：
7.69 %, 7.70 %
質問 8：
Juan is looking to invest in the mining industry. He has narrowed his options down to two rival companies, both with sales of £200m. Company A has an EBIT of £10m whereas Company B has an EBIT of £14m.
This would suggest that Company B is the better investment but Juan is suspicious that Company B has more financial backing than Company A.
Which ratios will tell him which company will use his investment the best?
A. Profit margin
B. Quick ratio
C. R.O.C.E
D. Current ratio
正解：A,C
Which of the following is a correct description of the key features of net present value?
A. It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
B. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
C. It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
D. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
正解：B
質問 2：
Company TTM has the opportunity to invest $60,000 in a project. The project is anticipated to produce annual returns of $12,500 each year for 8 years. The cost of capital is 12%.
What is the net present value of the project? Give your answer to the nearest whole number.
正解：
$2100
質問 3：
An organization produces only two products. Each month it produces 1,000 units of product A and
10,000 units of product B.
Using traditional absorption costing the products have very similar unit costs. However when costs are calculated using activity-based costing (ABC), product A's unit cost is significantly higher than that of product B.
Which of the following factors has the potential to cause this difference?
Select ALL that apply.
A. ABC considers only direct costs.
B. ABC cost calculations are not simply volume-related.
C. ABC uses multiple cost drivers to trace overhead costs to products.
D. ABC considers only marginal costs.
E. ABC costs are driven only by the volume of output.
正解：B,C
質問 4：
PorkyCo is a leading bread manufacturer in Toyland operating two functional divisions: pulled and roasted. PorkyCo uses IT systems in all of its functions, for example, accounting has one system, manufacturing has its system, warehousing has another and human resources is the latest to develop a dedicated system to manage training and development The issue now is that when the CEO, Mr Button, needs information about two or more functions, he has to convene the department heads to get their reports and then study each in turn. As senior management accountant at PorkyCo, help free up Mr Button's time by suggesting the most efficient way of getting all the information he needs.
A. Merge loaves and rolls into a single vertical.
B. Move to a networked organisation.
C. Create an intranet.
D. Deploy ERP technology.
E. Deploy an extranet.
正解：D
質問 5：
Place each of the activities described below against the correct classification of quality costs.
正解：
質問 6：
K Supermarket spends $80,000 per year on checking and processing receipts of inventory. Annual warehouse costs are a further $70,000 per year. These costs are currently treated as fixed overheads in the company's costing system.
As an experiment, the company is preparing a direct profitability analysis of a small range of products, including fresh grapes.
K Supermarket receives a total of 3,600 deliveries every year. 20% of these deliveries are of perishable goods such as grapes. It takes twice as long to process a delivery of perishable goods compared to a normal delivery because perishable goods have to be checked more carefully.
Half of the warehouse costs are for the chilled store that is used to store perishable goods. At any time, the chilled store has 800 kilos of perishable goods in stock.
K Supermarket receives 150 deliveries of grapes every year. Each delivery is for 100 kilos of grapes. The grapes spend an average of two days in the chilled store before they are sold.
Calculate the total cost per kilo of checking, processing and storing grapes that should be taken into account in determining the profitability of grapes.
Give your answer to the nearest whole cent.
正解：
61 cents
質問 7：
The money cost of capital is 12%. The expected rate of inflation is 4%. What is the real cost of capital?
Give your answer to 2 decimal places.
正解：
7.69 %, 7.70 %
質問 8：
Juan is looking to invest in the mining industry. He has narrowed his options down to two rival companies, both with sales of £200m. Company A has an EBIT of £10m whereas Company B has an EBIT of £14m.
This would suggest that Company B is the better investment but Juan is suspicious that Company B has more financial backing than Company A.
Which ratios will tell him which company will use his investment the best?
A. Profit margin
B. Quick ratio
C. R.O.C.E
D. Current ratio
正解：A,C
Miyasaka -
隙間時間にも学習が進められるアプリバージョン最高でした。この本はわかりやすかったです。