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NEW QUESTION: 1
A was employed by CDE plc and suffered an occupational injury. CDE plc has established that A was partly responsible for his own injuries. Which of the following claims is NOT affected by A's contributory negligence?
(i) A claim against CDE plc in the tort of negligence
(ii) A claim against CDE plc for breach of statutory duty
(iii) A claim against CDE plc for breach of contract
A. (ii) only
B. (i) only
C. (iii) only
D. (i), (ii) and (iii)
Answer: C
NEW QUESTION: 2
회사의 A 부서가 현재 50 % 용량으로 운영되고 있습니다. 단일 제품을 생산하고 모든 생산을 외부 고객에게 판매하여 미화 13 달러에 판매합니다. 가변 비용은 현재 생산 수준에서 단위당 US $ 7이고 고정 비용은 단위당 US $ 6입니다. 현재 외부 공급 업체로부터 이 제품을 단위당 12 달러에 구매하는 Division B는 Division A에서 제품을 구매하려고 합니다. Division A는 외부 고객 및 Division B의 요구를 충족시키기 위해 80 % 용량으로 작동합니다. 이 제품에 대해 Division A가 Division B를 청구해야 하는 최소 가격은 얼마입니까?
A. 단위당 US $ 13.00
B. 단위당 US $ 7.00
C. 단위당 US $ 12.00
D. 단위당 US $ 10_40
Answer: B
Explanation:
From the seller's perspective, the price should reflect at least its incremental cash outflow outlay cost) plus the contribution from an outside sale opportunity cost). Because A has idle capacity, the opportunity cost is O. Thus, the minimum price Division A should charge Division B. is US $7.00.
NEW QUESTION: 3
Americas Derived Performance is a derived index metric based on all the metrics in the
Americas scorecard. Using the most recent view, the status for Americas Derived
Performance is not showing. What must a user do to see the status of Americas Derived
Performance?
A. Select calendar level as Month and calendar period as December.
B. Select calendar level as Year and calendar period as 2007.
C. Select show the to-date status values for open periods as of Dec 1, 2007.
D. Select calendar level as Quarter and calendar period as Q4.
Answer: B
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ECBA Exam Info
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ECBA Exam Topics
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ECBA Offcial Page
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