At the very end of 2013 , as other newspapers warned of a terrible flood of migrants, The
【C1】
A.glad
B.sad
C.calm
D.excited
【C1】
A.glad
B.sad
C.calm
D.excited
A、Sales returns were mistakenly debited to the purchase returns account.
B、Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account.
C、The balance on the rent account was omitted from the trial balance.
D、Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account.
A、$6,720
B、$8,400
C、$10,080
D、$10,500
BDL plc is currently preparing its cash budget for the year to 31 March 20X8. An extract from its sales budget for the same year shows the following sales values. $ March 60,000 April 70,000 May 55,000 June 65,000 40% of its sales are expected to be for cash. Of its credit sales, 70% are expected to pay in the month after sale and take a 2% discount; 27% are expected to pay in the second month after the sale, and the remaining 3% are expected to be bad debts. What is the value of sales receipts to be shown in the cash budget for May 20X7?
A、$60,532
B、$61,120
C、$66,532
D、$86,620
The following information relates to questions 13 and 14. Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour. The production budget for Zeta for April to June is as follows. April May June Production units 7,800 8,400 8,200 Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200 kg 4,100 kg The closing inventory budgeted for June is 3,900 kg. Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?
A、$25,100
B、$48,800
C、$50,200
D、$50,600
A、$222,600
B、$231,000
C、$233,800
D、$235,200
A、Capital cost of a new collection vehicle
B、Depreciation of the refuse incinerator
C、Operatives' wages
D、Fuel for the collection vehicles
A、In large businesses
B、During periods of economic boom
C、In well established businesses
D、When the organisation’s different units require precise co-ordination
A、Participation allows staff to buy into the budget
B、Staff suggestions may be ignored leading to de-motivation
C、Staff suggestions may be based on local knowledge
D、Budgetary slack can be built in by senior manager as well as staff
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