成本与管理会计基础（ACCAF2）_智慧树知到答案2021年

第六章 Performance measurement：1.Performance measurement 2.Financial and non-financial performance measures6.1Performance measurement - overview:We looked briefly at objectives and goals in Chapter 1. Here we return to goals and objectives in the context of performance measurement. Performance measurement helps to ensure that the business is being run as efficiently as possible. So when we talk about performance measurement, we are talking about control of performance. We will look at how mission statements are linked to objectives and to key performance indicators and we will look at different types of performance measure.
6.2Financial performance measurement:This chapter continues with Financial performance measurement.
6.3Assessing non-financial performance:This chapter continues with non-financial performance measurement and includes measuring performance in service industries and not for profit organisations.

[单选题]Which of the following is a feature of the residual income performance measure? ( )

选项:[It measures divisional performance based on multiple values.
, It helps you to select a proposal that will maximise wealth in absolute terms.
, It generally decreases as assets get older.
, It is a relative measure.
]
[单选题]The following information relates to P Limited at 31 December 20X4.
                             $
Revenue              3,000
Gross profit          990
Net profit             450
Non-current assets    1,920
Calculate the net profit percentage.       ( )

选项:[85%                                        
, 15%
, 33%
, 66%
]
[单选题]The following information relates to P Limited at 31 December 20X7.
                                 $
Revenue                   3,000
Gross profit                 990
Net profit                    450
Inventory                     125
Trade receivables         260
Cash                          1,920
Calculate the accounts receivable payment period. (All sales are on credit.)      ( )

选项:[32 days
, 49 days
, 211 days                                  
, 95 days
]
[单选题]The following information relates to P Limited at 31 December 20X0.
$
Inventories 1,550
Short-term payables 2,100
Receivables 1,300
Cash at bank 1,250
Which of the following is the quick ratio for P Limited to two decimal places? ( )

选项:[0.62
, 1.95
, 0.74
, 1.21
]
[单选题]Which of the following is a non-financial performance measure? ( )

选项:[Share price
, Delivery time
, Cash flow
, Revenue
]
[单选题]The following information relates to P Limited at 31 December 20X0.
$
Inventories 1,550
Short-term payables 2,100
Receivables 1,300
Cash at bank 1,250
Which of the following is the quick ratio for P Limited to two decimal places? ( )

选项:[0.74
, 1.95
, 0.62
, 1.21
]
[单选题]Which of the following is a non-financial performance measure? ( )

选项:[Delivery time
, Cash flow
, Share price
, Revenue
]
[单选题]The following information relates to P Limited at 31 December 20X4.
                             $
Revenue              3,000
Gross profit          990
Net profit             450
Non-current assets    1,920
Calculate the net profit percentage.       ( )

选项:[85%                                        
, 66%
, 33%
, 15%
]
[单选题]The following information relates to P Limited at 31 December 20X7.
                                 $
Revenue                   3,000
Gross profit                 990
Net profit                    450
Inventory                     125
Trade receivables         260
Cash                          1,920
Calculate the accounts receivable payment period. (All sales are on credit.)      ( )

选项:[95 days
, 49 days
, 211 days                                  
, 32 days
]
[单选题]Which of the following is a feature of the residual income performance measure? ( )

选项:[It is a relative measure.
, It measures divisional performance based on multiple values.
, It helps you to select a proposal that will maximise wealth in absolute terms.
, It generally decreases as assets get older.
]