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3. [单选题]The following information is available for a manufacturing company which produces multiple products:

A. (i) The product mix ratio

B. (ii) Contribution to sales ratio for each product

C. (iii) General fixed costs

D. (iv) Method of apportioning general fixed costs

E. Which of the above are required in order to calculate the break-even sales revenue for the company?

F. All of the above

G. (i), (ii) and (iii) only

H. (i), (iii) and (iv) only

I. (ii) and (iii) only

4. [单选题]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

5. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

3、正确答案 ：G

解析：The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

4、正确答案 ：C

5、正确答案 ：D

解析：20% x 120,000

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