132. If 28 men can finish a work in 15 days, 21 men can finish the same work in___________?

A. 24 days
B. 14 days
C. 15 days
D. 20 days
✅ The correct answer is option D. 20 days.
Time and Men are inversely proportional. Time taken by 28 men to finish the work = 15 days Time taken by a man to finish the work

= 15*28 days Time taken by 21 men = (15*28)/21 = 20 days

442. Which of the following statements best describes scenario planning?

A. Exploring future possibilities by looking at potential outcomes from particular causes and seeking to explain why things might occur
B. Considering three likely scenarios for future developments, and devising a strategy according to the likeliest outcome
C. Helping managers come to terms with the threats and opportunities within the company by devising a possible scenario to eliminate the threats and capitalize on the opportunities
D. Planning the best way to secure the scenario outcome that would benefit the company most
✅ The correct answer is option A.
Exploring future possibilities by looking at potential outcomes from particular causes and seeking to explain why things might occur best describes scenario planning. Scenario planning is making assumptions on what the future is going to be and how your business environment will change overtime inlight of that future. More precisely, Scenario planning is identifying a specific set of uncertainties, different “realities” of what might happen in the future of your business.

Feature of stock which allows stock holders to buy shares at price below than market price is called

A. shares offering
B. price offering
C. rights offering
D. stock offering
✅ The correct answer is option C.
Feature of stock which allows stock holders to buy shares at price below than market price is called rights offering. A rights offering (rights issue) is a group of rights offered to existing shareholders to purchase additional stock shares, known as subscription warrants, in proportion to their existing holdings.

476. If an actual price of material is $700 and budgeted price is $900, then the

A. cost variance is favourable
B. cost variance is unfavourable
C. price variance is favourable
D. price variance is unfavourable
✅ The correct answer is option C.
If an actual price of material is $700 and budgeted price is $900, then the price variance is favourable. If the actual cost incurred is lower than the standard cost, this is considered a favorable price variance.

473. A company must eliminate all those activities that do not add value to all products or services in planning of

A. variable overhead cost
B. fixed overhead cost
C. fixed batch cost
D. variable batch cost
✅ The correct answer is option A.
A company must eliminate all those activities that do not add value to all products or services in planning of variable overhead cost. Variable overhead is a term used to describe the fluctuating manufacturing costs associated with operating businesses.

470. Price charged by one subunit to supply products or services to another unit is called

A. subunit autonomy cost
B. transfer price
C. performance prices
D. effort cost
✅ The correct answer is option B.
Price charged by one subunit to supply products or services to another unit is called transfer price. Transfer pricing is an accounting practice that represents the price that one division in a company charges another division for goods or services provided. A transfer price is based on market prices in charging another division, subsidiary, or holding company for services rendered.

Denomination currency choice and volatility of interest rates affects

A. maturity date of euro bond
B. cost of euro bond
C. issuance process of bonds
D. process of printing money
✅ The correct answer is option B.
Denomination currency choice and volatility of interest rates affects cost of euro bond. A Eurobond is a debt instrument that’s denominated in a currency other than the home currency of the country or market in which it is issued. Eurobonds are important because they help organizations raise capital while having the flexibility to issue them in another currency.

464. Businesses spend most of their advertising expenses on business-to-business markets.

A. TRUE
B. FALSE
Answer: Option B
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✅ The correct answer is option B.
Businesses spend most of their advertising expenses on business-to-customer (B2C) markets. Business-to-business marketing (or B2B marketing, as it is commonly known) involves the sale of one company’s product or service to another company.