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郑州航空工业管理学院-管理会计学
Budgeted purchases =beginning inventory + cost of goods sold – desired ending inventory.
Examples of expenses driven by sales volume includerent and insurance.
Depreciation expenseis usually subtracted as an operating expense to calculate budgeted ending cashon hand.
The beginningavailable cash balance equals the beginning cash balance + the minimum cashbalance desired.
If cash availableplus net cash receipts minus disbursements is negative, then borrowing isnecessary.
The working capitalcycle moves from cash to inventory to receivables and back to cash.
Managers want a very large cash balance possible atall times.
The cash budgetbegins with the ending cash balance from the previous period.
Line operatingmanagers usually prepare and use the operating budget.
The operating budgetis a better measure of a company’s overall performance than is the financialbudget.
A sales budget is aprediction of sales under a given set of conditions.
The sales budget isthe responsibility of line management.
Sales forecasts areusually prepared under the direction of the top sales executive.
Tyson Company’s revenues are $300 and investedcapital is $240. Expenses are currently80% of sales. Tyson Company’s currentreturn on investment is: A、25% B、100% C、80% D、None of these answers is correct.
【单选题】 Foreman Company’s revenues are $300 on investedcapital of $240. Expenses are currently84% of sales. If Foreman Company canreduce its expenses to 75% of sales, return on investment will be: A、20% B、31.25% C、93.75% D、None of these answers is correct.
Examples of expenses driven by sales volume includerent and insurance.
Depreciation expenseis usually subtracted as an operating expense to calculate budgeted ending cashon hand.
The beginningavailable cash balance equals the beginning cash balance + the minimum cashbalance desired.
If cash availableplus net cash receipts minus disbursements is negative, then borrowing isnecessary.
The working capitalcycle moves from cash to inventory to receivables and back to cash.
Managers want a very large cash balance possible atall times.
The cash budgetbegins with the ending cash balance from the previous period.
Line operatingmanagers usually prepare and use the operating budget.
The operating budgetis a better measure of a company’s overall performance than is the financialbudget.
A sales budget is aprediction of sales under a given set of conditions.
The sales budget isthe responsibility of line management.
Sales forecasts areusually prepared under the direction of the top sales executive.
Tyson Company’s revenues are $300 and investedcapital is $240. Expenses are currently80% of sales. Tyson Company’s currentreturn on investment is: A、25% B、100% C、80% D、None of these answers is correct.
【单选题】 Foreman Company’s revenues are $300 on investedcapital of $240. Expenses are currently84% of sales. If Foreman Company canreduce its expenses to 75% of sales, return on investment will be: A、20% B、31.25% C、93.75% D、None of these answers is correct.