This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. Ace Limited is considering whether or not to cease production of leather-bound diaries. Which of the following items are valid factors to consider in this decision? The diaries made a loss in the year just passed The diaries made a positive contribution in the year just passed The market outlook in the long term looks very poor The budget for next year shows a loss The business also sells pens and many diary buyers will often also buy a pen The business was founded to produce and sell diaries Drag and drop the correct factors in the box below:
【参考答案及解析】
The correct factors to include are: The market outlook in the long term looks very poor The business also sells pens and many diary buyers will often also buy a pen The following were NOT to be included: The diaries made a loss in the year just passed is a sunk event The diaries made a positive contribution in the year just passed is a sunk event The budget for next year shows a loss includes fixed costs and these are not relevant The business was founded to produce and sell diaries – things change!
The correct factors to include are: The market outlook in the long term looks very poor The business also sells pens and many diary buyers will often also buy a pen The following were NOT to be included: The diaries made a loss in the year just passed is a sunk event The diaries made a positive contribution in the year just passed is a sunk event The budget for next year shows a loss includes fixed costs and these are not relevant The business was founded to produce and sell diaries – things change!