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

741. Budgeted sales were 5,000 units and actual sales 5,400 units. Standard contribution is Rs 12 per unit. Under marginal costing, what is the sales volume contribution variance?

     कRs 4,800 adverse खRs 5,400 favourable गRs 400 favourable घRs 4,800 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

742. 4,000 units were sold at Rs 48 each against a standard selling price of Rs 50. What is the sales price variance?

     कRs 8,000 favourable खRs 2,000 adverse गRs 8,000 adverse घRs 192,000 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

743. The fixed overhead expenditure variance is the difference between:

     कAbsorbed fixed overhead and budgeted fixed overhead खStandard hours and actual hours at the standard rate गBudgeted fixed overhead and actual fixed overhead घActual output and budgeted output at standard cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

744. Budgeted output is 10,000 units with a standard fixed overhead rate of Rs 10 per unit; actual output is 11,000 units. What is the fixed overhead volume variance?

     कRs 10,000 adverse खRs 11,000 favourable गRs 10,000 favourable घRs 1,000 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

745. 5,000 hours were worked and paid at a total of Rs 52,500. The standard rate is Rs 10 per hour and standard hours for actual output are 4,800. What are the labour rate and efficiency variances?

     कRate Rs 2,500 favourable; efficiency Rs 2,000 adverse खRate Rs 2,000 adverse; efficiency Rs 2,500 adverse गRate Rs 2,500 adverse; efficiency Rs 2,000 adverse घRate Rs 2,500 adverse; efficiency Rs 2,000 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

746. Standard quantity of material for actual output is 2,000 kg, actual quantity used is 2,200 kg and the standard price is Rs 15 per kg. What is the material usage variance?

     कRs 3,000 favourable खRs 3,300 adverse गRs 3,000 adverse घRs 2,000 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

747. A 50-seat bus runs 200 km a day for 25 days a month at 80% average occupancy. How many passenger-kilometres does it provide in the month?

     क250,000 ख200,000 ग160,000 घ5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

748. A joint product can be sold at split-off for Rs 20 per unit, or processed further at an extra cost of Rs 8 per unit and sold for Rs 30. Should it be processed further?

     कNo, because the joint cost has already been incurred खNo, because the further processing cost is positive गYes, because incremental revenue of Rs 10 exceeds incremental cost of Rs 8 घYes, because the final price is higher than the joint cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

749. A product of relatively small sales value that is produced incidentally along with the main products is a:

     कJoint product खScrap गDefective unit घBy-product
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

750. Joint costs of Rs 120,000 produce 3,000 units of A (selling at Rs 40) and 2,000 units of B (selling at Rs 90). Using the sales value at split-off method, what joint cost is apportioned to A?

     कRs 48,000 खRs 72,000 गRs 60,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।