快速查题-ACCA英国注册会计师试题

A one-year investment yields a return of 15%. The cash returned from the investment, including principal and interest, is $2,070. What is the interest?

If a single sum of $12,000 is invested at 8% per annum with interest compounded quarterly, what is the amount to which the principal will have grown by the end of year three? (approximately)

A bank offers depositors a nominal 4% pa, with interest payable quarterly. What is the effective annual rate of interest?

Misty Co's budgetary control report for last month is as follows：Fixed budget Flexed budget $ $

Direct costs                                                 61,100                        64,155

Production overhead                                  55,000                        56,700

Other overhead                                          10,000                       10,000

                                                                  126,100                      130,855

What was the expenditure variance for last month?

What does a master budget comprise?

Which of the following is NOT a functional budget?

If a company has no production resource limitations, in which order would the following budgets be prepared? (i) Material usage budget (iv) Finished goods inventory budget(ii) Sales budget (v) Production budget(iii) Material purchase budget (vi) Material inventory budget

In a situation where there are no production resource limitations, which of the following items of information must be available for the production budget to be completed?(i) Sales volume from the sales budget(ii) Material purchases from the purchases budget(iii) Budgeted change in finished goods inventory(iv) Standard direct labour cost per unit

When preparing a production budget, what does the quantity to be produced equal?

The quantity of material in the material purchases budget is greater than the inferred from quantity of material in the material usage budget. Which of the following statements can be this situation?