题目内容

Two statements relating to organisational policies and procedures are shown below. Is each statement true or false?

A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false

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A data file contains 'standing' or reference data such as customer names and addresses. What type of file is this?

A. Transaction file
B. Spreadsheet file
C. Key file
D. Master file

Which branch of accounting is concerned with variance analysis?

A. Financial reporting
B. Management accounting
C. Treasury
D. Financial accounting

Two statements relating to integrated and interlocking accounting systems are shown below. Is each statement true or false?

A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false

A publishing company pays an author a royalty of $3 per book sold. What type of cost does this royalty expense represent?

A. Fixed
B. Mixed or semi-variable
C. Variable
D. Stepped

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