A firm has to pay a 20 cents per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm’s accounts?
A、Selling expense
B、direct expense
C、production expense
D、administration
A、Selling expense
B、direct expense
C、production expense
D、administration
NatBike,a bicycle manufacturer, has identified two customers segments, one that prefers a customized bicycle and is willing to take a standardized bicycle but is more price sensitive. Assume that the cost of manufacturing either bicycle is $300. Demand from the customized segment has a demand curve of d = 20,000-10p1 and demand from the price-sensitive standard segment is d2 = 40,000-30p2. What price should NatBike charge each segment if there is no capacity constraint? What price should NatBike charge each segment if the total available capacity is 20,000 bicycles? What is the total profit in each case?
A、park
B、shopping mall
C、computer shop
D、cinema
•Choose the best word to fill each gap from A, B, C or D on the opposite page.
•For each question (19-33), mark one letter (A, B, C or D) on your Answer Sheet.
Chairman's Report
I am pleased to report that, although we had been expecting poor results for this half year because of slow growth in the world economy, the company has performed very satisfactorily. Operating profits for this first half are in fact very much (19) with those for the corresponding (20) last year. Profits reached £115 million before tax, compared with£116.3 million last year. Much of our success in the last six months can be (21) to the fact. that all our major construction projects remained on schedule. Particularly pleasing was the early (22) of a major building contract in Canada.
The company has made good progress with the initiatives announced at the Annual General Meeting. The majority of shareholders (23) the Board's decision to sell the company's loss-making engineering (24) It was the Board's belief that the company would (25) most benefit by (26) its resources on the expansion of its construction activities. Negotiations with a potential buyer began in February and are now at a critical (27) However, we feel that we are not as yet in a (28) to comment on what the outcome is likely to be.
In June, we made a successful (29) for the Renishaw Construction Company of Hong Kong SAR, in order to give us greater (30) to markets in South East Asia. We still have sufficient resources to pursue our growth (31) and are at present (32) several other business opportunities which, like Renishaw Construction, would (33) new markets to us.
(19)
A.in order
B.on track
C.in line
D.on target
A、Production cost
B、administration cost
C、selling cost
D、distribution cost
A、As a direct labor cost
B、as a direct production expense
C、As a production overhead
D、as an administration overhead
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