首页 > 财会类考试> ACCA/CAT

网友您好，请在下方输入框内输入要搜索的题目：

请输入或粘贴题目内容搜题

搜题

拍照、语音搜题，请扫码下载APP

题目内容（请给出正确答案）

[主观题]

4 The Better Agriculture Group （BAG), which has a divisional structure, produces a range o

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

答案

查看答案

发布时间：2021-04-17

更多“4 The Better Agriculture Group （BAG), which has a divisional structure, produces a range o”相关的问题

第1题

the “american system“ of mass production was first used in ________________.A. agricul

the “american system“ of mass production was first used in ________________.

A. agriculture

B. textile industry

C. firearms industry

D. car industry

点击查看答案

第2题

By saying "the conclusion to be drawn are obvious" （Para 4, Lines 1 - 2), the writer means

By saying "the conclusion to be drawn are obvious" (Para 4, Lines 1 - 2), the writer means that ______.

A．women's inconstancy in their choice of clothing is often laughed at

B．women are better able to put up with discomfort

C．men are also exploited greatly by fashion designers

D．men are more reasonable in the matter of fashion

点击查看答案

第3题

A.For B.wonder C.numerous D.up E.issuedMany Americans still _____1 whether honesty was a

A.For B.wonder C.numerous D.up E.issued

Many Americans still _____1 whether honesty was an important part of the American Character.______2 that reason,there are ______3 watch-dog committees at all levels of society.Although signs of dishonesty in school,business,and government seem much more numerous in recent years than in the past,could it be that we are getting better at revealing such dishonesty？ Some evidence is ______4 that dishonesty may ebb and flow.When times are hard,incidents of theft and cheating usually go ______ 5.And when times get better such incidents tend to go down.

点击查看答案

第4题

4 The transition to International Financial Reporting Standards （IFRSs) involves major cha

4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs

introduce significant changes in accounting practices that were often not required by national generally accepted

accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to

country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more

likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is

hoped that national differences in accounting will be eliminated and financial statements will be consistent and

comparable worldwide.

Required:

(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of

individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)

点击查看答案

第5题

Secure Net （SN) manufacture security cards that restrict access to government owned buildi

Secure Net (SN) manufacture security cards that restrict access to government owned buildings around the world.

The standard cost for the plastic that goes into making a card is $4 per kg and each card uses 40g of plastic after an allowance for waste. In November 100,000 cards were produced and sold by SN and this was well above the budgeted sales of 60,000 cards.

The actual cost of the plastic was $5·25 per kg and the production manager (who is responsible for all buying and production issues) was asked to explain the increase. He said ‘World oil price increases pushed up plastic prices by 20% compared to our budget and I also decided to use a different supplier who promised better quality and increased reliability for a slightly higher price. I know we have overspent but not all the increase in plastic prices is my fault’ The actual usage of plastic per card was 35g per card and again the production manager had an explanation. He said ‘The world-wide standard size for security cards increased by 5% due to a change in the card reader technology, however, our new supplier provided much better quality of plastic and this helped to cut down on the waste.’

SN operates a just in time (JIT) system and hence carries very little inventory.Required:

(a) Calculate the total material price and total material usage variances ignoring any possible planning error in the figures. (4 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (8 marks)

(c) Assess the performance of the production manager. (8 marks)

点击查看答案

第6题

Many people who work in London prefer to live outside it, and to go to their offices, factories or schools every day by train or by bus, even though this means they have to get up earlier in the morning and 1 home later in the evening.

One benefit of living outside London is that houses are cheaper. Even a small flat in London2

a garden costs quite a lot to rent. With the same money, one can get a little house in the 3 with a garden of his own.

Then, in the country one can be free 4 the noise and hurry of the town. Although one has to get up earlier and spend more time in trains or bused, one can sleep better at night, and, during weekends and on summer evenings, one can enjoy the fresh clean air of the country. If one likes gardening, one can spend one's spare time digging, planting, watering and doing a lot of other jobs which are needed in the garden. Then, when the flowers and vegetables come up, one has the reward of a person who has shared the secrets of 5

1.A.arrive

B.get to

C.go

2.A.Without

B.with

C.near

3.A.city

B.place

C.country

4.A.out of

B.from

C.without

5.A.working

B.nature

C.gardening

点击查看答案

第7题

Literature is a form. of art that can be enjoyed without formal instruction. However, peop

le with【1】knowledge of literature may miss a lot【2】reading a novel, short story, poem, play, or【3】. These readers are comparable to the【4】at a football game who watch the game and【5】it without really understanding the complex movements【6】on the field. Although they may enjoy the【7】, many spectators watch only the ball【8】, missing entirely the contribution of other members【9】tile total play as well as the intricacies occurring within the【10】. A person who understands football-【11】better yet, has played the game -is more capable【12】judging when a team is playing well or【13】and is also likely to enjoy a "good" game more. The【14】is true of reading literature. Most people have read numerous【15】works, but many do not understand or【16】the author's skill in communicating. This book【17】intended to help you learn to【18】attention not only on what happens, but on【19】it happens and how the author has【20】it -to analyze and evaluate literary works so that you can fully experience and appreciate them.

(1)

A．abundant

B．informal

C．necessary

D．limited

点击查看答案

第8题

TQ Company, a listed company, recently went into administration （it had become insolvent a

TQ Company, a listed company, recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners). A group of shareholders expressed the belief that it was the chairman, Miss Heike Hoiku, who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure, the shareholders blamed the chairman for failing to hold senior management to account. In particular, they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.

Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular, they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns, it was difficult to remove a serving chief executive from office.

Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company, they were not replaced and so the committee effectively collapsed.

Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him.

He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year, he exercised all of his share options last year and immediately sold all of his shares in TQ Company.

It was noted that Mr Smith spent long periods of time travelling away on company business whilst less experienced directors struggled with implementing strategy at the company headquarters. This meant that operational procedures were often uncoordinated and this was one of the causes of the eventual strategic failure.

(a) Miss Hoiku stated that it was difficult to remove a serving chief executive from office.

Required:

(i) Explain the ways in which a company director can leave the service of a board. (4 marks)

(ii) Discuss Miss Hoiku’s statement that it is difficult to remove a serving chief executive from a board.

(4 marks)

(b) Assess, in the context of the case, the importance of the chairman’s statement to shareholders in TQ

Company’s annual report. (5 marks)

(c) Criticise the structure of the reward package that Mr Smith awarded himself. (4 marks)

(d) Criticise Miss Hoiku’s performance as chairman of TQ Company. (8 marks)

点击查看答案

第9题

You’d better () the car because you are drunk.

点击查看答案

第10题

1、That's why tiny little apartments with a bedroom, a kitchen and a bathroom come into being.

A.这就是为什么小公寓的卧室，一个厨房和一个浴室。

B.这就是为什么小的小公寓有一个卧室，一个厨房和一个浴室。

C.这就是只有一卧一厨一卫的微型公寓形成的原因。

2、A beautiful little room with love and happiness is a great place to live.

A.一个美丽的小房间，爱和幸福是一个居住的好地方。

B.一间充盈爱和幸福的小美屋就是宜居的好地方。

C.一个美丽的小房间，爱和幸福是一个伟大的地方住。

3、It can also meet the need of people who are short on cash but determined to live in their own places.

A.它也能满足一些人的需要，他们缺钱，但又决心拥有一个自己的家。

B.它也可以满足人的需要，缺钱但决定住在自己的地方。

C.它也能满足需要的人谁是短期的现金，但决心生活在自己的地方。

4、Ted and William have lived under the same roof for five years.

A.泰德和威廉已经在同一屋檐下生活了五年了。

B.泰德和威廉在同一个屋檐下生活了五年。

C.泰德和威廉一起生活了五年。

5、If you travel alone and want to know better family life in Britain, you'd better stay in B & Bs.

A.如果你独自旅行, 想知道更好的家庭生活在英国, 你最好呆在B & Bs。

B.如果你独自旅行，想了解英国的家庭生活，你最好呆在家里。

C.如果你独自旅行并且想更好地了解英国的居民生活，你可以住在B & Bs。

点击查看答案

账号：尚未登录

登录没有账号？去注册

购买搜题卡

下载APP

关注公众号

TOP