Cruise with Finance #moving to mastery

Does Revenue is the same with Profit?

• True

• False

All of the below are the key principles under Merchant Mode, except for?

• Plants purchase feedstock

• Plants manufacture finished products

• Plants is the owner of finished products

• Plants receive processing fee @ standard 10%

What are the types of business model under PCG commercial business arrangement?

• Contract, polling, and full-fledged manufacturer

• Contract, tolling, and semi-fledged manufacturer

• Contract, tolling, and full-fledged manufacturer

• Contract, polling, and semi-fledged manufacturer

Item below can be budgeted under Human Resources Management, except for?

• Manpower

• Personal plastic surgery

• Staff relation

• Training

Which one is categorized under CAPEX?

• Salary adjustment

• Day-to-day maintenance costs

• Utilities bill

• Machinery equipment (Original contract or invoice costs)

CAPEX Budget can be transferred to OPEX Budget, true or false?

• True

• False

What is the minimum capitalisation threshold for an asset to be categorized as CAPEX?

• Above RM500 per individual asset item

• Above RM50,000 per individual asset item

• RM5,000 and above per individual asset item

• Above RM50 per individual asset item

Hamid wants to purchase 5 ergonomic chairs with price RM1,500 each, the overall total is RM7,500. This purchased will be categorized as what?

• CAPEX

• OPEX

In order to calculate and get the Unit Total Costs (UTC), the total costs need to be divided with?

• Number of staff

• Selling price

• Production volume

• Number of departments

Which of the following is the correct category for Capital Expenditure?

• Non-Current Asset

• Liquid asset

• Current asset

• Inventories