篩選結(jié)果 共找出60題

A linear variable cost - when the vertical axis represents cost per unit

A

Graph 1

B

Graph 2

C

Graph 3

D

Graph 6

A semi-variable cost - when the vertical axis represents cost incurred.

A

Graph 1

B

Graph 2

C

Graph 4

D

Graph 5

A step fixed cost - when the vertical axis represents cost incurred.

A

Graph 3

B

Graph 4

C

Graph 5

D

Graph 6

The following diagram represents the behaviour of one element of cost:Which one of the following descriptions is consistent with the above diagram?



A

Annual total cost of factory power where the supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption which is subject to a maximum annual charge.

B

Total annual direct material cost where the supplier charges a constant amount per unit which then reduces to a lower amount per unit after a certain level of purchases.

C

Total annual direct material cost where the supplier charges a constant amount per unit but when purchases exceed a certain level a lower amount per unit applies to all purchases in the year.

D

Annual total cost of telephone services where the supplier makes a fixed charge and then a constant unit rate for calls up to a certain level. This rate then reduces for all calls above this level.

An organisation has the following total costs at three activity levels:

Activity level (units)????????????? 8,000??????????????? 12,000???????????????? 15,000

Total cost??????????????????????????? ?$204,000????????? ?$250,000?????????? $274,000

Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?

A

$220,000

B

$224,000

C

$227,000

D

$234,000

A firm has to pay a $0.50 per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

A

selling expense

B

direct expense

C

production overhead

D

administrative overhead

Which of the following can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

A

(i) and (ii) only

B

(i), (ii) and (iv)

C

(i), (ii)and(iii)

D

all of them

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