材料全屏Tel Co manufactures televisions and sells them to large retailers. Due to hi-新东方在线职业题库

新东方在线题库 > ACCA英国注册会计师试题 > F2 > Chapter20-22 > 材料全屏 Tel C...

材料全屏

44

【简答题】

For Tel Co for the year ended 30 November 20X2 calculate:

(i) The inventory holding period

(H) The receivables collection period

(iii) The payables period

(iv) The current ratio

Perform your calculations for (i), (ii) and (iii) to the nearest day and assume that there are 365 days in a year

Perform your calculation for part (iv) to B decimal places.

考点：Chapter21Performancemeasurement

Liquidity ratios:

(i) Inventory holding period = $35,000/$284,000 x 365 = 45 days

(ii) Receivables collection period = $37,400/$343,275 x 365 = 40 days

(iii) Payables period = $35/410/$275,000 x 365 = 47 days

(iv) Current ratio = ($35,000 + $37,400)/<$40,500 + $35,410} = 0.954

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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