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材料全屏

47

【简答题】

Using the information provided, calculate (perform your calculations to 2 decimalplaces):

(i) Interest cover

(ii) Return on capital employed (ROCE)

(ii) Gearing

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考点：Chapter21Performancemeasurement

Calculations:

(i) Interest cover = $50,000/0.08 x $60,000 = 10.42

(ii) Asset turnover = revenue/capital employed

4 = $500,000/CE therefore CE = $125,000

ROCE = $50,000/$125;000 x l00 = 40.00%

Or

ROCE = asset turnover x operating profit margin = 4 x $50,000/$500,000 = 40.00%

(iii) Gearing = debt/equity = $60,000/$125,000 = 48.00%

Or

Gearing = debt/debt + equity = $60;000/($60;000 + $125,000) = 32.43%

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

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