चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

3461. A supplementary overhead rate is used to:

      कApportion service department costs खAdjust under- or over-absorbed overheads to cost of sales and inventories गCharge abnormal losses to production घCalculate the predetermined overhead rate
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3462. Budgeted overheads Rs 200,000 for 10,000 labour hours. Actual hours were 9,000 and actual overheads Rs 190,000. What is the over/under absorption?

      कUnder-absorbed Rs 10,000 खOver-absorbed Rs 20,000 गUnder-absorbed Rs 20,000 घOver-absorbed Rs 10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3463. Budgeted production overheads are Rs 360,000 and budgeted machine hours are 12,000. What is the machine hour rate?

      कRs 30 per hour खRs 3 per hour गRs 33.33 per hour घRs 36 per hour
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3464. Standard hours for actual output are 9,000, actual hours worked are 10,000 and budgeted hours are 12,000. What is the activity ratio?

      क111.11% ख90% ग83.33% घ75%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3465. Overtime premium incurred because a customer requested urgent completion of a particular job should be charged to:

      कThat specific job as a direct cost खCosting profit and loss account गAdministration overheads घProduction overheads
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3466. The cost of abnormal idle time (e.g. due to a strike or major power breakdown) is:

      कDeducted from workers' wages खAdded to the cost of jobs as direct labour गTreated as production overhead घCharged to the costing profit and loss account
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3467. Taylor's differential piece rate system is characterised by:

      कThree piece rates applied at different efficiency levels खA bonus of 50% of the time saved गTwo piece rates: a lower rate below standard output and a higher rate at or above standard घA guaranteed time wage plus a fixed bonus
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3468. Time allowed is 12 hours, time taken is 9 hours and the rate is Rs 60 per hour. What are the worker's total earnings under the Rowan plan?

      कRs 675 खRs 630 गRs 720 घRs 540
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3469. Time allowed for a job is 10 hours, time taken is 8 hours and the rate is Rs 50 per hour. What are the worker's total earnings under the Halsey premium plan (50%)?

      कRs 400 खRs 480 गRs 500 घRs 450
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3470. A firm had 500 workers at the start and 700 at the end of the year. 30 workers left during the year. What is the labour turnover rate under the separation method?

      क5% ख4.29% ग6% घ10%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।