题目内容
（请给出正确答案）
A.concurrent control
B.definitional control
C.feedback control
D.projected control
E.feedforward control
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更多“Financial statements are an ex…”相关的问题
A.an economic entity
B.a parent entity
C.a subsidiary entity
D.a consolidated entity
A.1 only
B.2and3
C.2and4
D.3 and 4
B、Enable the accountant to prepare financial statements at the end of the accounting period.
C、Establish new balances in the balance sheet accounts.
D、Reduce the number of expense accounts.
B、Cross-border listing would be facilitated.
C、Accountants and auditors would have more defence in case of litigation.
D、Multinational companies could more easily transfer accounting staff across national borders.
A . In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be corrected
B . the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems.
C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.
D . generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.
E . A and D
WhichONE of the following events taking place after the year end but before the financial statements were authorised for issue would require adjustment in accordance with IAS 10 Events after the Reporting Period().
A、Three lines of inventory held at the year end were destroyed by flooding in the warehouse.
B、The directors announced a major restructuring.
C、Two lines of inventory held at the year end were discovered to have faults rendering them unsaleable.
D、The value of the company's investments fell sharply.
The financial statements at 30 September 20X7 showed profit for the year of $12 million.
What was EPS for the year().
A、53c
B、73c
C、48c
D、50c
A . In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.
B . the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.
C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.
D . generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.
E . A and D
158 The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle？
A. In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.
B. the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.
C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.
D. generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.
E. A and D
40 The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle？
A. In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.
B. the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.
C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.
D. generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.
E. A and D
28 The Pareto Principle is a technique used to determine which quality control problems in a particular process should be corrected. Which of the following statements best represents the philosophy employed by this principle？
A. In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be corrected
B. the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems. C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.
D. generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.
E. A and D
