I only
II only
III only
I and III only
II and III only
第1题:
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
第2题:
Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
(i) is the only correct elimination required by IFRS.
第3题:
融资融券业务客户的选择标准包括()。 I.工作状况 II.账户状态 III.信誉状况 IV.关联关系
第4题:
船舶的浮态有()。 I.正浮; II.横倾; III.纵倾; IV.纵横倾。
第5题:
铲刀或刮刀可用于铲除()。 I.厚锈; II.薄锈; III.旧漆。
第6题:
With regard to the drivers behind Application Grid based computing, consider the following statements and indicate which is TRUE:// () I. data center complexity leads to lack of predictability making it difficult if not impossible to guarantee quality of service II. data centers must do more with less and find a way to better utilize existing capacity III. growth means added complexity
第7题:
证券业从业人员诚信信息包括()。 I.基本信息 II.奖励信息 III.人员财务信息 IV.处罚处分信息
第8题:
效力期限内的诚信信息根据性质可以分为()。 I.公开信息 II.封闭信息 III.半公开信息 IV有限公开信息
第9题:
None
I only
II only
III only
I, II, and III
第10题:
I only
II only
I and II only
II and III only
I, II, and III
第11题:
None
I only
III only
I and II only
I, II, and III
第12题:
Ⅰ only
Ⅱ only
Ⅲ only
Ⅰ and Ⅲ only
Ⅱ and Ⅲ only
第13题:
The following information is available for a manufacturing company which produces multiple products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
第14题:
下列各项预算:I.产品销售成本预算;II.生产预算;III.采购预算;IV.管理费用预算。如按编制的时间先后排列,正确的顺序应该是()。
第15题:
决策的种类主要包括:() I.紧急决策; II.非紧急决策; III.日常决策; IV.普通决策;
第16题:
雷达的()等部分要定期涂漆。 I.波导管; II.天线外罩; III.机座; IV.天线。
第17题:
人为过失的种类主要包括()。I.基于知识的错误;II.基于法规的错误;III.基于技能的错误;IV.文化制约;
第18题:
客户委托资产可以是客户合法持有的()等资产。 I.现金 II.债券 III.资产支持证券 IV.房产
第19题:
会员、从业人员对自己报送的诚信信息的()负责。 I.真实性 II.准确性 III.完整性 IV.效益性
第20题:
I only
II only
I and II only
II and III only
I, II, and III
第21题:
I and II
I and III
II and III
I, II and III
第22题:
I only
II only
III only
I and III
II and III
第23题:
Ⅰand Ⅱ only
Ⅱ and Ⅲ only
Ⅰ and Ⅲ only
Ⅱ only
Ⅰ, Ⅱ, and IⅢ