快速查题-ACCA英国注册会计师试题

 This question appeared in the June 2015 exam. 

 The following ratios have been calculated for a company: 

 Gross profit margin 42% 

 Operating profit margin 28% 

 Gearing (debt/equity) 40% 

 Asset turnover 65% 

What is the return on capital employed for the company? 

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

Which of the following items would best go into the Customer Perspective within a traditional balanced scorecard? Select all that apply.

  Customer profitability analysis

  Customer retention rates

  Customer satisfaction ratings

  Customer ordering processing times 

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

Drag the six dimensions of performance contained within the Building Block model into the box below:

  Customers

  Competitiveness

  Learning

  Innovation

  Financial

  Profitability

  Resource utilisation

  Flexibility

  Equity

  Controllability

  Quality 

A company has the following summarised income statements for two consecutive years. 

Although the net profit margin (net profit/sales) is the same for both years at 10%, the gross profit margin is not. 

Is this good or bad for the business? 

The following are types of Key Performance Indicators: 

(i) Return on Capital Employed 

(ii) Gross profit percentage 

(iii) Acid Test ratio 

(iv) Gearing ratio 

Which of the above KPIs would be used to assess the liquidity of a company? 

 Why would a company want to encourage the use of non-financial performance indicators?