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

301. If annual demand for an item becomes four times its present level while ordering and holding costs per unit stay the same, the EOQ will:

     कBecome four times खRemain unchanged गHalve घDouble
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

302. At the economic order quantity, which relationship holds (ignoring stock-out and purchase price discounts)?

     कAnnual ordering cost equals annual holding cost खAnnual ordering cost is twice the holding cost गHolding cost is zero घPurchase cost is minimised
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

303. Annual demand is 20,000 units, the cost of placing an order is Rs 50 and the holding cost is Rs 8 per unit per year. What is the EOQ?

     क250 units ख1,000 units ग400 units घ500 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

304. Prime cost is the total of:

     कDirect materials and all factory overheads खDirect materials, direct labour and direct expenses गFactory cost and administration overheads घDirect labour and variable overheads only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

305. Under absorption costing, which of the following is treated as a period cost rather than a product cost?

     कDirect materials खDirect labour गSelling and distribution overheads घFixed production overheads
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

306. Costs such as advertising and research expenditure, which management can change at its discretion in the short run, are called:

     कDiscretionary costs खCommitted costs गSunk costs घProduct costs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

307. A cost that remains fixed over a range of activity but jumps to a higher level when activity exceeds that range (e.g. supervisors' salaries) is a:

     कPure variable cost खSemi-variable cost गStep cost घSunk cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

308. The benefit forgone by choosing one alternative instead of the next best alternative is known as:

     कOpportunity cost खSunk cost गCommitted cost घPeriod cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

309. A cost that has already been incurred and cannot be recovered by any future decision is called a:

     कOpportunity cost खDifferential cost गImputed cost घSunk cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

310. In a non-integrated cost accounting system, the account used in the cost ledger to complete double entry for items whose other side is in the financial ledger is the:

     कCost ledger control account (general ledger adjustment account) खCosting profit and loss account गWork-in-progress control account घStores ledger control account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।