题目

Which one of the following options about the Paasche and Laspeyre indices is correct?

Paasche index                                                                                             Laspeyre index

                                                                                                              Uses base data to weight the index

                                                                                                              Uses base data to weight the index

                                                                                                              Uses current data to weight the index

                                                                                                              Uses current data to weight the index


A

Underestimates the effect of inflation   

B

Overestimates the effect of inflation

C

Underestimates the effect of inflation

D

Overestimates the effect of inflationLaspeyre index     

考点:Chapter15Budgeting

A

多做几道

材料全屏
60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏
62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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