• [单选题]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
  • Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

  • 正确答案 :D
  • Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.


  • [单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
  • 正确答案 :G
  • (i) only

  • 解析:

    The learning rate was actually better than expected and only (i) could cause it to improve.


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