篩選結(jié)果 共找出469題

Which of the following functions are fulfilled by a goods received note (GRN)?(i) Provides information to update the inventory records on receipt of goods(ii) Provides information to check the quantity on the supplier's invoice(iii) Provides information to check the price on the supplier's invoice

A

(i) and (ii) only

B

(i)?and?(iii) only

C

(ii) and?(iii) only

D

(i) only

There are 27,500 units of Part Number X35 on order with the suppliers and 16,250 units outstanding on existing customers' orders.If the free inventory is 13,000 units, what is the physical inventory?

A

1,750

B

3,250

C

24.250

D

29.250

A company is in the process of setting standard unit costs for next period. Product J uses two types of material, P and S. 7 kg of material P and 3 kg of material S are needed, at a standard price of $4 per kg and $9 per kg respectively.Direct labour will cost $7 per hour and each unit of J requires 5 hours of labour.Production overheads are to be recovered at the rate of $6 per direct labour hour, and general overhead is to be absorbed at a rate of ten per cent of production cost.What is the standard prime cost for one unit of product J?

A

$55

B

$90

C

$120

D

$132

What is an attainable standard?

A

A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditions

B

A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operating conditions

C

A standard which is based on currently attainable operating conditions

D

A standard which is kept unchanged, to show the trend in costs

The following data is available for period 9.

Opening inventory????????????? ?10,000?units

Closing inventory???????????????? ?8,000?units

Absorption costing profit???????$280,000

What would be the profit for period 9 using marginal costing?

A

$278,000

B

$280,000

C

$282,000

D

Impossible to calculate without more information

The overhead absorption rate for product T is $4 per machine hour. Each unit of T requires 3 machine hours. Inventories of product T last period were:

????????????????????????????????????????? Units

Opening inventory??????????? 2,400

Closing inventory????????????? 2,700

Compared with the marginal costing profit for the period,the absorption costing profit for product T will be which of the following?

A

$1,200 higher

B

$3,600 higher

C

$1,200 lower

D

$3,600 lower

A chemical process has a normal wastage of 10% of input. In a period, 2,500 kgs of material were input and there was an abnormal loss of 75 kgs.

What quantity of good production was achieved?

A

2,175 kgs

B

2,250 kgs

C

2,325 kgs

D

2,425 kgs

In a particular process, the input for the period was 2,000 units. There were no inventories at the beginning or end of the process. Normal loss is 5% of input. In which of the following circumstances is there an abnormal gain?

(i) Actual output = 1,800 units

(ii) Actual output = 1,950 units

(iii) Actual output = 2,000 units

A

(i) only

B

(ii) only

C

(i) and (ii) only

D

(ii) and (iii) only

Which of the following statements about qualities of good information is false?

A

It should be relevant for its purposes

B

It should be communicated to the right person

C

It should be completely accurate

D

It should be timely

The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?

A

Strategic planning

B

Tactical planning

C

Operational planning

D

Corporate planning