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A company makes two products using the same type of materials and skilled workers. The following information is available:
Fixed costs relating to material handling amount to $100,000. The cost driver for these costs is the volume of material purchased.
General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole $)？
A.$113
B.$120
C.$40
D.$105
请帮忙给出正确答案和分析，谢谢！
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第1题
（a) A director of Enca, a public listed company, has expressed concerns about the accounti
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
请帮忙给出正确答案和分析，谢谢！
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
请帮忙给出正确答案和分析，谢谢！
第2题
根据下列文章，回答26～30题。It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom—or at least confirm that he’s the kid’s dad. All he needs to do is shell out $30 for a paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第26题：In paragraphs 1 and 2 , the text shows PTK’s
A．easy availability.
B．flexibility in pricing.
C．successful promotion.
D．popularity with households.
请帮忙给出正确答案和分析，谢谢！
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第26题：In paragraphs 1 and 2 , the text shows PTK’s
A．easy availability.
B．flexibility in pricing.
C．successful promotion.
D．popularity with households.
请帮忙给出正确答案和分析，谢谢！
第3题
The Hi Life Co （HL Co) makes sofas. It has recently received a request from a customer to
The Hi Life Co (HL Co) makes sofas. It has recently received a request from a customer to provide a one-off order of sofas, in excess of normal budgeted production. The order would need to be completed within two weeks. The following cost estimate has already been prepared:
Notes
1 The fabric is regularly used by HL Co. There are currently 300 m2 in inventory, which cost $17 per m2. The current purchase price of the fabric is $17·50 per m2.
2 This type of wood is regularly used by HL Co and usually costs $8·20 per m2. However, the company’s current supplier’s earliest delivery time for the wood is in three weeks’ time. An alternative supplier could deliver immediately but they would charge $8·50 per m2. HL Co already has 500 m2 in inventory but 480 m2 of this is needed to complete other existing orders in the next two weeks. The remaining 20 m2 is not going to be needed until four weeks’ time.
3 The skilled labour force is employed under permanent contracts of employment under which they must be paid for 40 hours’ per week’s labour, even if their time is idle due to absence of orders. Their rate of pay is $16 per hour, although any overtime is paid at time and a half. In the next two weeks, there is spare capacity of 150 labour hours.
4 There is no spare capacity for semi-skilled workers. They are currently paid $12 per hour or time and a half for overtime. However, a local agency can provide additional semi-skilled workers for $14 per hour.
5 The $3 absorption rate is HL Co’s standard factory overhead absorption rate; $1·50 per hour reflects the cost of the factory supervisor’s salary and the other $1·50 per hour reflects general factory costs. The supervisor is paid an annual salary and is also paid $15 per hour for any overtime he works. He will need to work 20 hours’ overtime if this order is accepted.
6 This is an apportionment of the general administration overheads incurred by HL Co. Required: Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
Required:
Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
请帮忙给出正确答案和分析，谢谢！
The Hi Life Co (HL Co) makes sofas. It has recently received a request from a customer to provide a one-off order of sofas, in excess of normal budgeted production. The order would need to be completed within two weeks. The following cost estimate has already been prepared:
Notes
1 The fabric is regularly used by HL Co. There are currently 300 m2 in inventory, which cost $17 per m2. The current purchase price of the fabric is $17·50 per m2.
2 This type of wood is regularly used by HL Co and usually costs $8·20 per m2. However, the company’s current supplier’s earliest delivery time for the wood is in three weeks’ time. An alternative supplier could deliver immediately but they would charge $8·50 per m2. HL Co already has 500 m2 in inventory but 480 m2 of this is needed to complete other existing orders in the next two weeks. The remaining 20 m2 is not going to be needed until four weeks’ time.
3 The skilled labour force is employed under permanent contracts of employment under which they must be paid for 40 hours’ per week’s labour, even if their time is idle due to absence of orders. Their rate of pay is $16 per hour, although any overtime is paid at time and a half. In the next two weeks, there is spare capacity of 150 labour hours.
4 There is no spare capacity for semi-skilled workers. They are currently paid $12 per hour or time and a half for overtime. However, a local agency can provide additional semi-skilled workers for $14 per hour.
5 The $3 absorption rate is HL Co’s standard factory overhead absorption rate; $1·50 per hour reflects the cost of the factory supervisor’s salary and the other $1·50 per hour reflects general factory costs. The supervisor is paid an annual salary and is also paid $15 per hour for any overtime he works. He will need to work 20 hours’ overtime if this order is accepted.
6 This is an apportionment of the general administration overheads incurred by HL Co. Required: Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
Required:
Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
请帮忙给出正确答案和分析，谢谢！
第4题
根据下列文章，回答26～30题。 It is a wise father that knows his own child, but today a man
根据下列文章，回答26～30题。
It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom—or at least confirm that he’s the kid’s dad. All he needs to do is shell out $30 for a paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第 26 题 In paragraphs 1 and 2 , the text shows PTK’s
A．easy availability.
B．flexibility in pricing.
C．successful promotion.
D．popularity with households.
请帮忙给出正确答案和分析，谢谢！
根据下列文章，回答26～30题。
It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom—or at least confirm that he’s the kid’s dad. All he needs to do is shell out $30 for a paternity testing kit (PTK) at his local drugstore—and another $120 to get the results.
More than 60,000 people have purchased the PTKs since they first became available without prescriptions last years, according to Doug Fogg, chief operating officer of Identigene, which makes the overthecounter kits. More than two dozen companies sell DNA tests directly to the public, ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and families can use to track down kids put up for adoption. DNA testing is also the latest rage among passionate genealogists—and supports businesses that offer to search for a family’s geographic roots.
Most tests require collecting cells by swabbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA．
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors—numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which is passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other greatgrandparents or, four generations back, 14 other greatgreatgrandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may have a lot of data from some regions and not others, so a person’s test results may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
第 26 题 In paragraphs 1 and 2 , the text shows PTK’s
A．easy availability.
B．flexibility in pricing.
C．successful promotion.
D．popularity with households.
请帮忙给出正确答案和分析，谢谢！
第5题
The author cites Mr．Cook‘s words in Para 1 in order to__________． 查看材料
A.show how popular iPhone is
B.show how much money Apple makes
C.reveal how smart chief executives are
D.reveal how the company is run
请帮忙给出正确答案和分析，谢谢！
A.show how popular iPhone is
B.show how much money Apple makes
C.reveal how smart chief executives are
D.reveal how the company is run
请帮忙给出正确答案和分析，谢谢！
第6题
The article opens and closes with description of two new reports, each （) one major point in contrast with the other.
A、makes
B、made
C、making
D、is to make
第7题
A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000.
What is the total number of units which must be made and sold to make a profit of $45,000？
A.7,500
B.22,500
C.15,000
D.16,875
请帮忙给出正确答案和分析，谢谢！
What is the total number of units which must be made and sold to make a profit of $45,000？
A.7,500
B.22,500
C.15,000
D.16,875
请帮忙给出正确答案和分析，谢谢！
第8题
A multinational company conducts business in two or more().
A、companies
B、nations
C、factories
D、department
第9题
Directions:
Suppose you have two options upon graduation One is to find a job in a company and the other is to go to a graduate school.You are to make a choice between the two.Write an essay to explain the reasons for your choice.You should write at least 100 words but no more than 150 words.
Suppose you have two options upon graduation One is to find a job in a company and the other is to go to a graduate school.You are to make a choice between the two.Write an essay to explain the reasons for your choice.You should write at least 100 words but no more than 150 words.
第10题
？Read the following article about LG's success in India and the questions on the opposite page.
？For each question 15-20, mark one letter (A, B, C or D ) on your Answer Sheet for the answer you choose.
On a patch of grass on the outskirts of Delhi, 15 young Indian men and women are clapping their hands and punching the air. Sweat is dripping from their faces in the morning sun. "No.1 forever," they shout in unison. "We are the Champions."
Welcome to employee-motivation training, Korean-style. It's a far cry from what Indian employees are accustomed to. But when LG, the Korean consumer products giant, entered the Indian market in 1997, its managing director, Kwang-Ro Kim, decided that the way to success was to empower employees and, as he puts it, give them "aggressive targets that change their way of thinking." Kim, still in charge, also set out to change the local culture on sales targets, pricing, and dealer relationships.
The result？ LG, which makes everything from refrigerators to flat-screen TVs, is the hottest consumer products company in India. It has cornered 30% of the air-conditioner market, 21% of washing- machine sales, and 19% of the color-TV business, beating out such rivals as Whirlpool, Sony, and Samsung. And within three years it wants to overtake Nokia, the market leader in GSM mobile phones, a product LG introduced in India only last November.
How a Korean company managed to outsmart its foreign and Indian rivals is a story about culture change. Like two other Korean, an companies that have been successful in India — Samsung and Hyundai, India's No.2 car producer — LG had good products and smart marketing. But LG went further by challenging Indian work habits. Yasho Verma, LG's vice president for human resources in India, says ego problems" had to "be broken." He says he prefers recruits from second- tier colleges who "have fire in their bellies" to graduates from top management colleges who "come with a lot of attitudinal baggage."
The molding starts with shouting games, and it seems to work. "The first day it was very tough with all this exercise," says Amit Kumar, a production engineering team leader. "I thought I wouldn't be able to complete everything — the only game I can play is chess." He had to run round the factory as a punishment for not synchronizing his shouting exercises with the others, but the next day he was enthusiastic. "Stress brings out the best in people," says Vinay Madaan, a Six Sigma black belt who drills LG staff. "You have to prove yourself, and it stretches you beyond what you think you are capable of."
LG has also shaken things up on the marketing side. It has driven prices down by 18% to 20% over the past two years and has "steadily increased distribution outlets and the breadth of product ranges," says Bhuwan Singh, associate director of ORG-Gfk, an Indo-German market research venture. Anil Arora, head of marketing for LG in India, says the company has used its "brand power" to toughen up relationships with dealers. It has reversed the Indian tradition of giving 30-to 45-day credit on goods, and if dealers fall to pay on time, they lose LG's business. That gives dealers an incentive to promote LG products, and it gives LG enough cash flow to demand discounts from suppliers.
LG's success has bred critics. Rivals claim that tough treatment of suppliers and dealers will not work in the long run. And they argue that LG's price cutting cannot be sustained. Kim does not agree. He is proud of what he calls his "strategic aggressiveness" and, along with his slogan-shouting employees, is showing no signs of slowing down. Last year the company generated $960 million in sales in India, 5% of LG's global total. His target this year: 55% sales growth. That's something LG's Indian workforce can shout about.
Kwang-Ro Kim believes that the employee-motivation training program helps e
A．become financially aggressive.
B．win championship of marketing.
C．achieve success in their careers.
D．alter their way of doing business.
请帮忙给出正确答案和分析，谢谢！
？For each question 15-20, mark one letter (A, B, C or D ) on your Answer Sheet for the answer you choose.
On a patch of grass on the outskirts of Delhi, 15 young Indian men and women are clapping their hands and punching the air. Sweat is dripping from their faces in the morning sun. "No.1 forever," they shout in unison. "We are the Champions."
Welcome to employee-motivation training, Korean-style. It's a far cry from what Indian employees are accustomed to. But when LG, the Korean consumer products giant, entered the Indian market in 1997, its managing director, Kwang-Ro Kim, decided that the way to success was to empower employees and, as he puts it, give them "aggressive targets that change their way of thinking." Kim, still in charge, also set out to change the local culture on sales targets, pricing, and dealer relationships.
The result？ LG, which makes everything from refrigerators to flat-screen TVs, is the hottest consumer products company in India. It has cornered 30% of the air-conditioner market, 21% of washing- machine sales, and 19% of the color-TV business, beating out such rivals as Whirlpool, Sony, and Samsung. And within three years it wants to overtake Nokia, the market leader in GSM mobile phones, a product LG introduced in India only last November.
How a Korean company managed to outsmart its foreign and Indian rivals is a story about culture change. Like two other Korean, an companies that have been successful in India — Samsung and Hyundai, India's No.2 car producer — LG had good products and smart marketing. But LG went further by challenging Indian work habits. Yasho Verma, LG's vice president for human resources in India, says ego problems" had to "be broken." He says he prefers recruits from second- tier colleges who "have fire in their bellies" to graduates from top management colleges who "come with a lot of attitudinal baggage."
The molding starts with shouting games, and it seems to work. "The first day it was very tough with all this exercise," says Amit Kumar, a production engineering team leader. "I thought I wouldn't be able to complete everything — the only game I can play is chess." He had to run round the factory as a punishment for not synchronizing his shouting exercises with the others, but the next day he was enthusiastic. "Stress brings out the best in people," says Vinay Madaan, a Six Sigma black belt who drills LG staff. "You have to prove yourself, and it stretches you beyond what you think you are capable of."
LG has also shaken things up on the marketing side. It has driven prices down by 18% to 20% over the past two years and has "steadily increased distribution outlets and the breadth of product ranges," says Bhuwan Singh, associate director of ORG-Gfk, an Indo-German market research venture. Anil Arora, head of marketing for LG in India, says the company has used its "brand power" to toughen up relationships with dealers. It has reversed the Indian tradition of giving 30-to 45-day credit on goods, and if dealers fall to pay on time, they lose LG's business. That gives dealers an incentive to promote LG products, and it gives LG enough cash flow to demand discounts from suppliers.
LG's success has bred critics. Rivals claim that tough treatment of suppliers and dealers will not work in the long run. And they argue that LG's price cutting cannot be sustained. Kim does not agree. He is proud of what he calls his "strategic aggressiveness" and, along with his slogan-shouting employees, is showing no signs of slowing down. Last year the company generated $960 million in sales in India, 5% of LG's global total. His target this year: 55% sales growth. That's something LG's Indian workforce can shout about.
Kwang-Ro Kim believes that the employee-motivation training program helps e
A．become financially aggressive.
B．win championship of marketing.
C．achieve success in their careers.
D．alter their way of doing business.
请帮忙给出正确答案和分析，谢谢！
大学生认证
