篩選結(jié)果 共找出469題

Which of the following is usually classed as a step cost?

A

Supervisor's wages

B

Raw materials

C

Rates

D

Telephone

Which of the following is not a cost objects?

A

a cost centre

B

a customer

C

a manager

D

a product

Which of the following describes depreciation of fixtures?

A

not a cash cost so is ignored in the cost accounts

B

part of overheads

C

part of prime cost

D

is a cash outflow

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

A

The cost of renting the factory building

B

The salary of the factory manager

C

The depreciation of equipment located in the materials store

D

The cost of ingredients

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

A

an increase of $14,000

B

a decrease of $14,000

C

no change

D

an increase of $2,000

The diagram represents the behaviour of a cost item as the level of output changes:Which ONE of the following situations is described by the graph?



A

Discounts are received on additional purchases of material when certain quantities are purchased.

B

Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production

C

A licence is purchased from the government that allows unlimited production

D

?Additional space is rented to cope with the need to increase production

Which of the following would be classified as direct labour?

A

?Personnel manager in a company servicing cars

B

Bricklayer in a construction company

C

General manager in a DIY shop

D

Maintenance manager in a company producing cameras

Which of the following describes Cost centres?

A

units of product or service for which costs are ascertained

B

amounts of expenditure attributable to various activities

C

functions or locations for which costs are ascertained

D

a section of an organisation for which budgets are prepared and control exercised

A kitchen fitting company receives an invoice for sub-contractors who were used to connect the gas supply to a cooker installed in a new kitchen. How would this invoice be classified?

A

Direct expenses

B

Indirect expenses

C

Direct labour

D

Indirect labour

A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4).

The total cost for each type at two different production levels is:

Cost type??????????????????????????? Total cost for 125 units?????????????????? ?? ?Total cost for 180 units?

?????????????????????????????????????????????????????????? $?????????????????????????????????????????????????????????? $

?????? T1???????????????????????????????????????????? 1,000???????????????????????????????????????????????????? 1,260

???????T2???????????????????????????????????????????? 1,750??????????????????????????????????????????????????????2,520

?????? T3????????????????????????????????????????????? 2,475??????????????????????????????????????????????????? ?2,826

???????T4???????????????????????????????????????????? ?3,225???????????????????????????????????????????????????? 4,644

Which two cost types would be classified as being semi-variable?

A

T1 and T3

B

T1 and T4

C

T2 and T3

D

T2 and T4