• [单选题]The following information is available for a manufacturing company which produces multiple products:
  • 正确答案 :G
  • (i), (ii) and (iii) only

  • 解析:

    The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.


  • [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
  • 正确答案 :A
  • $240,000

  • 解析:20% x (400,000 + 800,000)

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