快速查题-ACCA英国注册会计师试题

 HH plc monitors the % of total sales that derives from products developed in the last year. Which part of the balanced scorecard would this measure be classified under? 

 Which of the following is the best measure of quality to be included within a building block model in a rapidly growing clothing business? 

 The following extracts relate to Company X and Company Y for 20X1: 

What is the operating profit margin for both companies for 20X1? 

 Companies A and B are both involved in retailing. Relevant information for the year ended 30 September 20X1 was as follows: 

                                                                                     A                          B  

                                                                                 $000                   $000 

Sales revenue                                                    50,000               200,000 

Profit                                                                     10,000                 10,000 

Capital employed                                              50,000                 50,000 

Which of the following statements is true? 

 In an investment centre, a divisional manager has autonomy over negotiating all selling prices, has local functions set up for payables, inventory and cash management, and uses a full debt factoring service. 

Which of the following should the divisional manager be held accountable for? 

(1) The generation of revenues. 

(2) Transfer prices. 

(3) Management of working capital. 

(4) Apportioned head office costs. 

The trading account of Calypso for the year ended 30 June 20X0 is set out below: 

The following amounts have been extracted from the company's statement of financial position at 30 June 20X0. 

                                                                          $ 

Trade receivables                                   60,000 

Prepayments                                             4,000 

Cash in hand                                             6,000

Bank overdraft                                           8,000 

Trade payables                                       40,000

 Accruals                                                     3,000 

Declared dividends                                  5,000  

Calculate the inventories days (using average inventories) and the current ratio for Calypso Ltd for the period. 

Service quality is measured principally by quantitative measures. 

 Fitzgerald and Moon's standards for performance measurement systems are ownership, achievability and controllability

 The following statements have been made about a balanced scorecard (BSC) performance reporting system. 

(1) There must be just one key performance indicator (KPI) for each of the four perspectives of performance.  

(2) A performance target to reduce the amount of wastage in production would relate to the innovation and learning perspective of the BSC.  

Which of the above statements is/are true? 

 Which of the following elements in the Building Block model of performance management (Fitzgerald and Moon) relates to setting standards of performance?