लागत र व्यवस्थापन लेखा – Cost & Management Accounting MCQ

लागत र व्यवस्थापन लेखा: प्रश्न र उत्तर

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

सही: ० / ०

231. To make a component, variable costs are Rs 45 per unit and allocated fixed overhead (which will continue anyway) is Rs 10 per unit. An outside supplier offers it at Rs 50 per unit. With no spare-capacity alternative use, what should the company do?

     कBuy it, saving Rs 5 per unit खMake it, saving Rs 5 per unit गBuy it, saving Rs 10 per unit घIt makes no difference
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

232. Which of the following items would NOT appear in a cash budget?

     कPayment for purchase of a new machine खReceipt from a share issue गDepreciation of machinery घPayment of wages
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

233. Credit sales are collected 60% in the month after sale and 40% in the second month after sale. Credit sales were Rs 100,000 in January, Rs 120,000 in February and Rs 150,000 in March. How much cash is collected from debtors in March?

     कRs 112,000 खRs 120,000 गRs 132,000 घRs 150,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

234. A budget that is continuously updated by adding a further accounting period when the earliest period has expired is a:

     कFixed budget खRolling (continuous) budget गZero-based budget घIncremental budget
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

235. Zero-based budgeting (ZBB) requires that:

     कLast year's budget is increased by the inflation rate खBudgets are revised every month by adding a new period गEach activity is justified from scratch as if it were being undertaken for the first time घOnly capital expenditure is budgeted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

236. At an activity level of 10,000 units, budgeted variable costs are Rs 50,000 and fixed costs Rs 30,000. What is the flexed budget cost allowance at 12,000 units?

     कRs 96,000 खRs 90,000 गRs 80,000 घRs 86,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

237. The factor that limits an organisation's activities and therefore determines the level of the other budgets (often sales demand) is called the:

     कMaster budget खFlexible budget गBudget slack घPrincipal budget factor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

238. Inter-process profits are added when goods are transferred between processes at a price above cost. Their main effect is that:

     कUnrealised profit in closing stock must be eliminated when preparing final accounts खTotal profit of the business increases गProcess losses are eliminated घFixed costs become variable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

239. Under the planning and operational variance approach, a planning variance arises because:

     कWorkers were inefficient during the period खMaterials were wasted in production गActual sales volume was lower than budget घThe original standard was unrealistic and is revised with hindsight
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

240. Management by exception, in the context of standard costing, means:

     कInvestigating every variance however small खConcentrating management attention on significant variances from standard गIgnoring all adverse variances घSetting standards only for exceptional products
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।