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材料全屏

47

【简答题】

Using the information provided, calculate (perform your calculations to 2 decimalplaces):

(i) Interest cover

(ii) Return on capital employed (ROCE)

(ii) Gearing

考点：Chapter21Performancemeasurement

Calculations:

(i) Interest cover = $50,000/0.08 x $60,000 = 10.42

(ii) Asset turnover = revenue/capital employed

4 = $500,000/CE therefore CE = $125,000

ROCE = $50,000/$125;000 x l00 = 40.00%

Or

ROCE = asset turnover x operating profit margin = 4 x $50,000/$500,000 = 40.00%

(iii) Gearing = debt/equity = $60,000/$125,000 = 48.00%

Or

Gearing = debt/debt + equity = $60;000/($60;000 + $125,000) = 32.43%

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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