题目内容

Wages based on units of work

A. Pieceworker
B. Factory worker

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At the start of last year, Dugga Diggers Co employed 150 employees. During the course of the year 20 employees resigned; however, they were all replaced immediately. An additional 20 employees were also hired to allow Dugga Diggers Co to expand into the neighbouring district.What is the labour turnover rate of Dugga Diggers Co?

A. 13.33%
B. 12.90%
C. 12.50%
D. 00.00%

What is the capacity utilisation ratio of Bee Co if it has calculated that its efficiency ratio is 95% and its production volume ratio is 102.8%?

A. 108.21%
B. 92.41%
C. 197.80%
D. 97.66%

Rhino Co calculates depreciation using the straight-line method. It purchases an asset for $180,000. This asset is depreciated over eight years and has a residual value of $20,000.What is the net book value of the asset after six years?

A. $80,000
B. $60,000
C. $100,000
D. $40,000

Are the following items of expenditure examples of capital expenditure or revenue expenditure?Purchase of building

A. Revenue expenditure
B. Capital expenditure