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

271. In one period sales were Rs 200,000 with profit Rs 20,000; in another, sales were Rs 250,000 with profit Rs 35,000. Assuming constant prices and costs, what are the fixed costs?

     कRs 60,000 खRs 20,000 गRs 45,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

272. The margin of safety is Rs 200,000 and the P/V ratio is 30%. What is the profit?

     कRs 140,000 खRs 666,667 गRs 60,000 घRs 200,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

273. Actual sales are Rs 1,000,000 and break-even sales are Rs 750,000. What is the margin of safety ratio?

     क75% ख33.3% ग20% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

274. Fixed costs are Rs 300,000, selling price is Rs 100 and variable cost is Rs 60 per unit. How many units must be sold to earn a profit of Rs 100,000?

     क7,500 units ख12,500 units ग5,000 units घ10,000 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

275. Under marginal costing, closing inventory is valued at:

     कVariable production cost only खFull production cost including fixed overheads गSelling price घTotal cost including selling overheads
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

276. When inventory levels fall during a period (sales exceed production), profit under marginal costing compared with absorption costing is:

     कLower खHigher गEqual घAlways zero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

277. A company produces 10,000 units and sells 8,000 units in a period with no opening inventory. Fixed production overhead is Rs 200,000 (absorbed per unit produced). How will absorption costing profit compare with marginal costing profit?

     कHigher by Rs 40,000 खLower by Rs 40,000 गHigher by Rs 200,000 घThe same
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

278. A machine hour rate is the most suitable overhead absorption basis when:

     कProduction is mainly labour-intensive खProduction is mainly machine-intensive गOnly one product with no machines is made घOverheads are entirely selling costs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

279. The step-down (step) method of reapportioning service department costs:

     कIgnores all inter-service department services खFully recognises all reciprocal services गRecognises service provided by one service department to another only partially, in a chosen order घCharges all service costs to the costing profit and loss account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

280. Service department S1 has its own overhead of Rs 8,000 and receives 20% of S2's total cost; S2 has its own overhead of Rs 9,000 and receives 10% of S1's total cost. Using the reciprocal (simultaneous equation) method, what is the total cost of S1?

     कRs 9,800 खRs 10,000 गRs 9,600 घRs 8,900
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।