1081. Which of the following is not a balanced scorecard perspective?

A. Customer
B. Internal business procedure
C. Human resource planning *
D. Financial

1082. The rebate rate that outcomes in a NPV of zero is known as :

A. Break even point
B. Discount factor
C. Internal rate of return *
D. Payback period

1083. Which of the following would not be benefit of adopting the balanced scorecard?

A. Vision and methodology can be introduced into a bunch of execution targets
B. It helps links strategic objectives to budgeting procedure
C. People know how they can help the company succeed strategically
D. It creates gaps between staff members’ existing skills and the skills staff members need *

1084. Interest on a debt of 500 $ is to be charged at 8 % per annum .if the debt is repaid after 120 days then the interest on this amount would be equal to :

A. 40.00 $
B. 13.33 $
C. 13.15 $ *
D. 13.51 $

1085. Interest on a debt of 500 % is to be charged interest at 8 % per annum. However 200 $ must be paid after six months and the balance plus the interest at the end of the year.The APR in this scenario would be:

A. 8 %
B. 5 %
C. 12%
D. 10% *

1086. The number of units in excess of the break even point is otherwise known as :

A. Net contribution
B. Area of profit
C. Margin of safety *
D. Volume of production

1087. Which of the following is the least likely to be a one-time expense?

A. Insurance
B. Raw materials *
C. Advertising
D. Rent

1088. A(n) is a type of investment that offers a steady income in exchange for a single initial payment:

A. Ordinary share
B. Annuity *
C. Return
D. Discount factor

1089. With fixed overheads at 34,000 $ per period, the variable cost at 9 $ per unit and each unit sold for 16 $ we can infer that the break even point is :

A. 77,715 Units
B. 3,778 Units
C. 2,125 Units
D. 4,858 Units *

1090. Given the following data
Fixed over heads 75,000 $
Selling price 12 $
Variable cost per unit 8 $
if the selling price were increased by 25 % then the break even level would now be :

A. 18,750 Units
B. 10,715 Units *
C. 5,000 Units
D. 6,250 Units