P&L Training Assessment

Gross Margin reflects the company's profitability and development ability, true or false?

• True

• False

EBITDA is net profit after tax, true or false?

• True

• False

Which of the following is related to MCV?

• SPV

• Standard Margin

• Material Variance

• Conversion Variance

MCV is generally described as the difference between the and the to Manufacture a product.

• A Sales Cost

• Purchase Cost

• Actual Cost

• Standard Cost

The full name of SPV is sales product variance, true or false?

• Ture

• False

The full name of PPV is product price variance, true or false?

• True

• False

Labor variance is related to

• Labor efficiency

• Shrinkage

• Labor rate

• Scrap

Other variance is related to

• FA disposal

• Inventory Revaluation

• Government subsidy

• Subcon Cost