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發表於 2012-10-1 12:25:42 | 顯示全部樓層 |閱讀模式

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If a company spends $5 million to advertise its camera lines in North America, assembles and ships 300,000 entry-level cameras and 200,000 multi-featured cameras to its North American dealers, derives revenues of $100 million from its sales of entry-level cameras and $150 million from the sales of its multi-featured cameras in North America, then which one is answer

a.        50% of the $5 million in advertising expenditures in North America will be allocated to the costs of advertising for entry-level cameras and 50% will be allocated to the costs of multi-featured cameras.

b.        60% of the $5 million in advertising expenditures in North America will be allocated to the costs of advertising for entry-level cameras and 40% will be allocated to the costs of multi-featured cameras.

c.        the per camera advertising costs for both entry-level and multi-featured cameras in North America will be $7.50.

d.        40% of the $5 million in advertising expenditures in North America will be allocated to the costs of advertising for entry-level cameras and 60% will be allocated to the costs of multi-featured cameras.

e.        None of the above.
發表於 2012-10-1 12:33:15 | 顯示全部樓層
E will be answer.
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發表於 2012-10-1 12:48:15 | 顯示全部樓層
本帖最後由 jjbb6699 於 2012-10-1 12:49 編輯

回復 jjbb6699 #2 的帖子

advertising is fixed cost, not variable cost, so charged to sales, general & admins charge
expensed as operating costs of income statement
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發表於 2012-10-1 14:28:07 | 顯示全部樓層
回復 小紀 #1 的帖子

小纪好:忙功課丫當年會考只有5分的我,
(D)可能糸最近的!錯左5好怪!
國慶日快樂
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發表於 2012-10-1 15:55:19 | 顯示全部樓層

你的功課如果系ACCOUNITNG,
ADVERTISING 唔系 COGS

MARKETING
就邊個都得
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發表於 2012-10-1 15:55:31 | 顯示全部樓層
小紀 發表於 2012-10-1 12:25
If a company spends $5 million to advertise its camera lines in North America, assembles and ships 3 ...

吳色
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發表於 2012-10-1 17:08:09 | 顯示全部樓層
小紀 發表於 2012-10-1 12:25
If a company spends $5 million to advertise its camera lines in North America, assembles and ships 3 ...

我數科最屎,5色。
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 樓主| 發表於 2012-10-1 17:33:32 | 顯示全部樓層
有無師兄有玩過Glo-Bus
兩個assembly應該出幾多貨
我唔想Fail 呢科呀
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發表於 2012-10-1 21:09:10 | 顯示全部樓層
Should be E.  Advertising is not part of COGS
And not done Glo-bus before!
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發表於 2012-10-2 17:29:39 | 顯示全部樓層
小紀 發表於 2012-10-1 12:25
If a company spends $5 million to advertise its camera lines in North America, assembles and ships 3 ...

B
GLOBUS 我玩過
佢唔係跟ACCOUNTING STANDING
佢剩係好粗略分D COST

討論

吸引: 5.0
吸引: 5
非常認同發表於 2012-10-6 01:11
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 樓主| 發表於 2012-10-2 20:52:23 | 顯示全部樓層
steven1628 發表於 2012-10-2 17:29
B
GLOBUS 我玩過
佢唔係跟ACCOUNTING STANDING

咁你排第幾
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發表於 2012-10-3 03:26:31 | 顯示全部樓層

bsg
我 冇睇全球
我106 分
我果GROUP 頭2個GLOBAL 一個25,一個3X
我第3
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 樓主| 發表於 2012-10-3 07:53:10 | 顯示全部樓層
steven1628 發表於 2012-10-3 03:26
bsg
我 冇睇全球
我106 分

指導一下指導一下
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發表於 2012-10-4 01:14:42 | 顯示全部樓層
5色
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發表於 2012-10-5 00:13:52 | 顯示全部樓層
小紀 發表於 2012-10-3 07:53
指導一下指導一下

講到尾都係煲高個EPS同economics of scale
加大係AP 個廠啦!!!
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發表於 2012-10-5 03:49:13 | 顯示全部樓層
steven1628 發表於 2012-10-5 00:13
講到尾都係煲高個EPS同economics of scale
加大係AP 個廠啦!!!

private market 都好重要
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 樓主| 發表於 2012-10-6 01:07:05 | 顯示全部樓層
steven1628 發表於 2012-10-5 03:49
private market 都好重要

咁你重記唔記得個quiz 2 問d咩
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 樓主| 發表於 2012-10-6 01:08:26 | 顯示全部樓層
If a company pays a PAT member a base wage of $24,000, a PAT incentive bonus of $1 per camera assembled, a $75 quarterly bonus for perfect attendance, and annual fringe benefits of $3,000, and if a PAT assembles 10,000 cameras per year (or 2,500 cameras per quarter), then the annual compensation cost of a fully-staffed PAT would be
a. $72,000.
b. $119,200.
c. $149,200.
d. $89,400.
e. None of the above
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發表於 2012-10-7 09:48:19 | 顯示全部樓層
小紀 發表於 2012-10-6 01:08
If a company pays a PAT member a base wage of $24,000, a PAT incentive bonus of $1 per camera assemb ...

我唔係呢行,乜都唔識,只識幫你推....番個帖上去
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發表於 2012-10-7 10:32:54 | 顯示全部樓層
小紀 發表於 2012-10-6 01:08
If a company pays a PAT member a base wage of $24,000, a PAT incentive bonus of $1 per camera assemb ...

a $75 quarterly bonus for perfect attendance ---- 呢個COST系CONTIGENT播,
未發生點知TOTAL COST ?
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