快速查题-ACCA英国注册会计师试题

 Division Y of Chardonnay currently has capital employed of $100,000 and earns an annual profit after depreciation of $18,000. The divisional manager is considering an investment of $10,000 in an asset which will have a ten-year life with no residual value and will earn a constant annual profit after depreciation of $1,600. The cost of capital is 15%. 

Calculate the following and comment on the results. 

(i) The return on divisional investment before and after the new investment 

(ii) The divisional residual income before and after the new investment 

 Explain the potential benefits of operating a transfer pricing system within a divisionalised company. 

Calculate liquidity and working capital ratios from the accounts of a manufacturer of products for the construction industry, and comment on the ratios. 

​​​​​​​

Suggest two separate performance indicators that could be used to assess each of the following areas of a fast food chain's operations. 

(a) Food preparation department 

(b) Marketing department 

 Give five examples of a financial performance measure. 

 How do quantitative and qualitative performance measures differ? 

Choose the correct words from those highlighted. 

 In general, a current ratio in excess of 1/less than 1/approximately zero should be expected. 

 Fill in the blanks. 

NFPIs are less likely to be …………………. than traditional profit-related measures and they should therefore offer a means of counteracting ………………………….. . 

What are the three most important features of the balanced scorecard approach?