Bài kiểm tra tiếng Anh - Chương trình học bổng "CMA - The Future CFO 2016"
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SECTION ONE: BUSINESS ENGLISH
Question 1 - 10:
1. The customer called three times this morning to ___________ a meeting
2. The feeling ___________ the judges was that the submission had not been researched thoroughly enough
3. The company expects to see ___________ breakeven and a 15 cent a share loss in the second quarter.
more or less
4. First quarter revenue _________ $45.1 billion from $44.7 billion a year earlier.
5. Customers requesting a refund must be prepared to wait ….. 4-6 weeks for the request to be processed.
6. Employers look for …………. when interviewing perspective employees.
7. ......... pay is what an employee earns before deductions.
8. When you go to a job interview, it is really important to dress ..........
9. When answering questions to the employer, be confident and ......... your words really well.
10. The initial responsibility of a business plan is to help to develop a ......... business strategy.
SECTION TWO: MANAGEMENT ACCOUNTING
Question 11 - 15
11. Which one of the following statements best demonstrates the concept of the learning curve?
A learning curve is a linear cost behavior influenced by learning.
A learning curve is a judgmental method of estimating costs when learning is present.
A learning curve is a percentage by which average time per unit produced decreases as output doubles.
A learning curve is a percentage by which average time falls as output increases by 1.
Tùy chọn 5
12. A company is in the process of identifying, evaluating, and selecting projects that require a large commitment of funds and will generate benefits well into the future. The company will look at the budget over the life of the projects and review many different options. This is an example of
a rolling budget since they want information for multiple periods.
a flexible budget as they can prepare it using several options.
a capital budget to help with the evaluation and identification.
an activity-based budget to evaluate all activities for each project.
13. The new Controller of a company is evaluating her department for proper segregation of duties. Evaluate the following statements and determine which set of duties is acceptable to be performed by the same employee while still maintaining proper segregation of duties
Receive the company’s deposits and record the transaction.
Collect the cash and checks and take the deposit to the bank.
Enter expenses into the general ledger and pay the credit card bills.
Authorize cash disbursements and deliver the payments.
14. In process costing an equivalent unit is:
A notional whole unit representing incomplete work
A unit made at standard performance
A unit being currently made which is the same as previously manufactured
A unit made in more than one process cost centre
15. A company is preparing the sales budget for two potential products. Both products require the use of the same manufacturing equipment, which is only available for 60 hours each month. The contribution margin of product A is $95 per unit and the contribution margin of product B is $55 per unit. Product A requires 4 hours of machine time per unit and product B requires 2.5 hours per unit. In order to efficiently allocate the equipment resources, the company should manufacture
product A, because the contribution margin is more per unit than product B.
product B, because they can produce more units of that product than product A.
product A, because it will make better use of the equipment than product B.
product B, because they can produce many units and still save hours for product A.
SECTION THREE: FINANCIAL ACCOUNTING
Question 16 - 20
16. PRT Co has one million shares in issue and is preparing to make a one-for-four issue. The current market price of the shares is $2.00. At what price should the new shares be offered so as to avoid a drop in the share price following the issue? You can assume that the earrings performance of the new funds will be the same as on the existing funds.
17. Which of the following is not true for a finance lease?
The lease has a primary period which covers all or most of the useful economic life of the asset
The lessee is responsible for servicing and maintenance of the asset
The lessee records the leased asset as a non-current asset in its balance sheet
The lessee receives tax allowances for the asset
18. A yield curve shows the relations between the yield and term to maturity for a number of financial assets, e.g. government stock. In theory, the yield curve will normally be upward sloping so that long-term financial assets offer a higher yield than short-term financial assets. Which of the following best explains the reason for this?
The Investor must be compensated for the time value of money
Interest rates have been increased on a number of occasions In the past year in an attempt to combat high inflation
Interest rates are expected to fall in the future
The market prices of long-term financial assets will tend to be lower than for short-term financial assets
19. An item of inventory purchased for $30 had been incorrectly written down at the end of last year to a current replacement cost of $22. The item is currently selling for $60, its normal selling price. The error will affect the financial statements in which of the following ways?
The income for this year will be overstated.
The income for this year will be unaffected.
The cost of sales for this year will be overstated.
The income for last year is overstated.
20. Which of the following are advantages of trading as a limited liability company? 1. Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash2. Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested
Both 1 and 2
Nether 1 or 2
Why do you want to apply for this scholarships ? (300 words)
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