快速查题-ACCA英国注册会计师试题

The following are types of Key Performance Indicators: 

(i) Return on Capital Employed 

(ii) Gross profit percentage 

(iii) Acid Test ratio 

(iv) Gearing ratio 

Which of the above KPIs would be used to assess the liquidity of a company? 

 Why would a company want to encourage the use of non-financial performance indicators? 

 Michigan is an insurance company. Recently, there has been concern that too many quotations have been sent to clients either late or containing errors. The department concerned has responded that it is understaffed, and a high proportion of current staff has recently joined the firm. The performance of this department is to be carefully monitored. 

Which ONE of the following non-financial performance indicators would NOT be an appropriate measure to monitor and improve the department’s performance? 

 HH plc monitors the % of total sales that derives from products developed in the last year. Which part of the balanced scorecard would this measure be classified under? 

A company has the following summarised income statements for two consecutive years. 

Although the net profit margin (net profit/sales) is the same for both years at 10%, the gross profit margin is not. 

Is this good or bad for the business? 

Calculate liquidity and working capital ratios from the accounts of a manufacturer of products for the construction industry, and comment on the ratios. 

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Suggest two separate performance indicators that could be used to assess each of the following areas of a fast food chain's operations. 

(a) Food preparation department 

(b) Marketing department 

 Give five examples of a financial performance measure. 

 How do quantitative and qualitative performance measures differ? 

Choose the correct words from those highlighted. 

 In general, a current ratio in excess of 1/less than 1/approximately zero should be expected.