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Free IIA-ACCA Exam Braindumps (page: 80)

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QUESTION: 317

Which of the following budgets must be prepared first?

Cash budget.
Production budget.
Sales budget.
Selling and administrative expenses budget.

Answer(s): C

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QUESTION: 318

Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?

A flexible budget.
Variance analysis.
A contribution margin income statement by segment.
Residual income.

Answer(s): D

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QUESTION: 319

A capital investment project will have a higher net present value, everything else being equal, if it has:

A higher initial investment level.
A higher discount rate.
Cash inflows that are larger in the later years of the life of the project.
Cash inflows that are larger in the earlier years of the life of the project.

Answer(s): D

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QUESTION: 320

All of the following are possible explanations for a significant unfavorable material efficiency variance except:

Cutbacks in preventive maintenance.
An inadequately trained and supervised labor force.
A large number of rush orders.
Production of more units than planned for in the master budget.

Answer(s): D

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Jeelzs commented on June 25, 2024
Awesome indeed
Anonymous
upvote