Not only he but also I ( )interested in ( ).A、has/ photographerB、is/ photoC、are/ photosD、am/ photography

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

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

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

This answer sounded ______.

A. correct

B. correctly

C. nicely

D. interested