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

291. Standard time for a job is 10 hours, the worker takes 8 hours and the rate is Rs 100 per hour. What are total earnings under the Halsey premium plan (50% of time saved)?

     कRs 960 खRs 800 गRs 1,000 घRs 900
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

292. During a year 30 workers left and were replaced. The number of workers was 900 at the start and 1,100 at the end. What is the labour turnover rate by the separation method?

     क3% ख2.7% ग3.3% घ6%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

293. The document used to request materials from the stores for use in production is the:

     कGoods received note खPurchase order गDebit note घMaterial requisition note
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

294. A perpetual inventory system is best described as:

     कA physical count of all stock once a year खA system in which stock is never counted गValuing stock only at selling price घA continuous record of receipts, issues and balances of each item after every transaction
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

295. In a period of rising prices, the FIFO method of pricing material issues results in:

     कHigher cost of issues than weighted average खClosing inventory valued at the oldest prices गIssues always being charged at replacement cost घLower cost of issues and higher closing inventory value than weighted average
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

296. The purchase of 100 units at Rs 10 is followed by 200 units at Rs 13. Under the weighted average method, what is the issue price per unit after both receipts?

     कRs 11.50 खRs 12.00 गRs 13.00 घRs 11.00
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

297. In ABC analysis of inventory, 'A' category items are those that:

     कAre many in number but of very low value खAre obsolete and slow-moving गAre held only as safety stock घAre few in number but account for a large share of total value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

298. Re-order level is 4,800 units, average usage is 450 units per week and average lead time is 6 weeks. What is the minimum stock level (safety stock level)?

     क2,700 units ख4,350 units ग2,100 units घ1,800 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

299. Re-order level is 4,800 units, re-order quantity is 5,000 units, minimum usage is 300 units per week and minimum lead time is 4 weeks. What is the maximum stock level?

     क9,800 units ख8,600 units ग6,000 units घ7,400 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

300. Maximum usage is 600 units per week and the maximum lead time is 8 weeks. What is the re-order level?

     क4,800 units ख4,200 units ग3,000 units घ5,600 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।