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6. [单选题]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

E. Which of the above statements is/are correct?

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

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7. [单选题]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

8. [单选题]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

6、正确答案 :G

解析:All of the statements are false except statement (iii).

7、正确答案 :B

8、正确答案 :B

解析:A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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