लागत र व्यवस्थापन लेखा – Cost & Management Accounting MCQ
लागत र व्यवस्थापन लेखा – CA / ACCA
Cost & Management Accounting · Chartered Accountancy (CA, ACCA) · ४०९ प्रश्न
४०९ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Budgeted sales were 6,000 units and actual sales 5,000 units. Standard contribution is Rs 20 per unit. What is the sales volume contribution variance?
सही उत्तर: ग) Rs 20,000 (Adverse)
Sales volume contribution variance = (actual units - budgeted units) x standard contribution per unit = (5,000 - 6,000) x 20 = Rs 20,000 adverse. Using standard contribution isolates the effect of volume from price.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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5,000 units were sold at Rs 48 each against a standard selling price of Rs 50. What is the sales price variance?
सही उत्तर: ख) Rs 10,000 (Adverse)
Sales price variance = (actual price - standard price) x actual quantity sold = (48 - 50) x 5,000 = Rs 10,000 adverse. It is based on actual units sold, not budgeted units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted output is 10,000 units, actual output is 9,000 units and the standard fixed overhead rate is Rs 10 per unit. What is the fixed overhead volume variance?
सही उत्तर: ख) Rs 10,000 (Adverse)
Volume variance = (actual output - budgeted output) x standard rate = (9,000 - 10,000) x 10 = Rs 10,000 adverse. Under-production means fewer units absorb the budgeted fixed overheads.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted fixed overheads are Rs 100,000 and actual fixed overheads are Rs 104,000. What is the fixed overhead expenditure variance?
सही उत्तर: ग) Rs 4,000 (Adverse)
Fixed overhead expenditure variance = budgeted fixed overhead - actual fixed overhead = 100,000 - 104,000 = Rs 4,000 adverse. Spending above budget is always adverse.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Actual hours worked were 4,000 and actual variable overheads were Rs 26,000. The standard variable overhead rate is Rs 6 per hour. What is the variable overhead expenditure variance?
सही उत्तर: घ) Rs 2,000 (Adverse)
Variable overhead expenditure variance = (AH x SR) - actual overheads = 24,000 - 26,000 = Rs 2,000 adverse. Any difference between standard and actual hours is captured separately in the efficiency variance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Workers were paid for 5,200 hours but worked only 5,000 hours. The standard rate is Rs 10 per hour. What is the idle time variance?
सही उत्तर: क) Rs 2,000 (Adverse)
Idle time variance = idle hours x standard rate = 200 x 10 = Rs 2,000, and it is always adverse. It is separated from the efficiency variance so that efficiency is measured only on hours actually worked.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard hours for actual output are 4,800, actual hours worked are 5,000 and the standard rate is Rs 10 per hour. What is the labour efficiency variance?
सही उत्तर: ख) Rs 2,000 (Adverse)
Labour efficiency variance = (SH - AH worked) x SR = (4,800 - 5,000) x 10 = Rs 2,000 adverse. Workers took 200 more hours than allowed for the output achieved.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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5,000 actual hours were paid at a total of Rs 52,500. The standard rate is Rs 10 per hour. What is the labour rate variance?
सही उत्तर: घ) Rs 2,500 (Adverse)
Labour rate variance = (SR - AR) x actual hours paid = 50,000 - 52,500 = Rs 2,500 adverse. The actual rate was Rs 10.50 per hour, above standard.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard mix: material A 60% at Rs 10 per kg and material B 40% at Rs 20 per kg. Actual input was 500 kg of A and 500 kg of B. What is the material mix variance?
सही उत्तर: ख) Rs 1,000 (Adverse)
Revised standard quantities are A 600 kg and B 400 kg. Mix variance = A (600 - 500) x 10 = 1,000 F plus B (400 - 500) x 20 = 2,000 A, net Rs 1,000 adverse, because more of the expensive material was used.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard price Rs 10 per kg, standard quantity for actual output 1,000 kg; actual price Rs 11 per kg, actual quantity 1,050 kg. What is the material cost variance?
सही उत्तर: ग) Rs 1,550 (Adverse)
Material cost variance = SQ x SP - AQ x AP = 10,000 - 11,550 = Rs 1,550 adverse. It equals the price variance (Rs 1,050 A) plus the usage variance (Rs 500 A).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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