A. accrual accounting rate of return
B. returned working capital
C. increase in expected average annual
D. decrease in expected average annual
Related Mcqs:
- The target annual operating income is divided with invested capital to calculate _____________?
A. target rate of return on investment
B. operating income per unit
C. operating cost per unit
D. cost of goods sold - If the invested capital is $150000 and target rate of return on investment is 16%, then the targeted annual operating income would be ___________?
A. $27,000
B. $26,000
C. $24,000
D. $25,000 - The budgeted annual indirect costs are divided to budgeted annual quantity of cost allocation base, to calculate ___________?
A. expected indirect cost rate
B. expected direct cost rate
C. budgeted indirect cost rate
D. budgeted direct cost rate - If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
A. $15
B. $12
C. $16
D. $18 - The sum of returned working capital and net initial investment is divided by 2 to calculate ____________?
A. increase in operating income
B. average investment over five years
C. average capital invested
D. average rate of return - The fixed cost is added to target operating income and then divided to contribute margin per unit to calculate _________?
A. quantity of units required to sold
B. selling of units
C. sold units
D. contributed units - The contribution margin is divided to operate income to calculate ______________?
A. degree of operating leverage
B. degree of change
C. degree of change in margin
D. degree of change in income - An operating income is divided by the revenues to calculate ______________?
A. residual income
B. return on after-tax operating income
C. return on sales
D. return on investment - In an accounting measurement, income and investment is divided to calculate _________?
A. return on sales
B. investment turnover
C. residual income
D. return on investment - The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate _____________?
A. target net cost
B. target net income
C. target net gain
D. target net loss
