MAS Reviewer DT 2023 with complete solution
Cost of debt
This cost consider the tax shield effect in computing the costs of capital
Debt repayment period
Not considered in the cash conversion cycle
At the beginning of the year
Cash flows from capital budgeting projects are assumed to be received
equal
Shutdown point is __________ to the breakeven point
customer
the balance scorecard approach does not require looking at performance of
__________
Degree of total leverage
contribution margin / profit after interests and preferred dividends
unit-elastic
if an increase in product price by 5% causes a decrease in quantity demanded by the
same percentage, then the demand for the product is said to be _______
slope of the line
under the high-low method, the unit variable cost closely resembles the math concept of
___________
sales
profit under variable costing fluctuates with __________
shortest path
the path that has the highest slack time in the PERT network is _________
total operational
an invalid measure of prodictivity
seasonal and permanent
a firm's working capital financing requirements may be divided into ______________
pay-out ratio
dividend yield multiplied by price-earnings ratio
discretionary
a term descriptive of managerial accounting
simple rate of return
capital budgeting technique that is non-discounted
lockbox system
a system not used in inventory management
scarcity
a factor that is dealt by both linear programming and best product combination
step cost
this cost increases or decreases in intervals as activity changes
cost driver
has always a direct cause-effect relationship to a cost
the distinction between direct and indirect costs depends on whether a cost can
be conveniently and physically _______ to a cost object under consideration
appraisal cost
Cost of debt
This cost consider the tax shield effect in computing the costs of capital
Debt repayment period
Not considered in the cash conversion cycle
At the beginning of the year
Cash flows from capital budgeting projects are assumed to be received
equal
Shutdown point is __________ to the breakeven point
customer
the balance scorecard approach does not require looking at performance of
__________
Degree of total leverage
contribution margin / profit after interests and preferred dividends
unit-elastic
if an increase in product price by 5% causes a decrease in quantity demanded by the
same percentage, then the demand for the product is said to be _______
slope of the line
under the high-low method, the unit variable cost closely resembles the math concept of
___________
sales
profit under variable costing fluctuates with __________
shortest path
the path that has the highest slack time in the PERT network is _________
total operational
an invalid measure of prodictivity
seasonal and permanent
a firm's working capital financing requirements may be divided into ______________
pay-out ratio
dividend yield multiplied by price-earnings ratio
discretionary
a term descriptive of managerial accounting
simple rate of return
capital budgeting technique that is non-discounted
lockbox system
a system not used in inventory management
scarcity
a factor that is dealt by both linear programming and best product combination
step cost
this cost increases or decreases in intervals as activity changes
cost driver
has always a direct cause-effect relationship to a cost
the distinction between direct and indirect costs depends on whether a cost can
be conveniently and physically _______ to a cost object under consideration
appraisal cost
