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

251. A 50-seat bus runs 200 km a day for 25 days a month at 80% average occupancy. How many passenger-kilometres does it provide in the month?

     क250,000 ख200,000 ग160,000 घ5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

252. A joint product can be sold at split-off for Rs 20 per unit, or processed further at an extra cost of Rs 8 per unit and sold for Rs 30. Should it be processed further?

     कNo, because the joint cost has already been incurred खNo, because the further processing cost is positive गYes, because incremental revenue of Rs 10 exceeds incremental cost of Rs 8 घYes, because the final price is higher than the joint cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

253. A product of relatively small sales value that is produced incidentally along with the main products is a:

     कJoint product खScrap गDefective unit घBy-product
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

254. Joint costs of Rs 120,000 produce 3,000 units of A (selling at Rs 40) and 2,000 units of B (selling at Rs 90). Using the sales value at split-off method, what joint cost is apportioned to A?

     कRs 48,000 खRs 72,000 गRs 60,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

255. The point in a joint production process at which individual products become separately identifiable is called the:

     कBreak-even point खShut-down point गSplit-off point घRe-order point
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

256. Opening WIP is 1,000 units (40% complete for conversion); 9,000 units are started; closing WIP is 2,000 units (50% complete). Under the FIFO method, how many equivalent units of conversion work are done in the period?

     क9,000 ख8,600 ग9,400 घ10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

257. 8,000 units are completed and 2,000 units remain in closing work-in-progress, 60% complete as to conversion costs. There is no opening WIP. What are the equivalent units for conversion costs?

     क10,000 ख8,000 ग9,200 घ9,600
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

258. In process costing, normal loss is:

     कValued at full cost and charged to costing profit and loss खIgnored entirely गAbsorbed by good output, with only its scrap value credited to the process account घTreated as an abnormal gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

259. Input is 2,000 units costing Rs 40,000; normal loss is 10% with scrap value Rs 2 per unit; actual output is 1,850 units. What is the value of the abnormal gain?

     कRs 1,000 खRs 1,081 गRs 1,100 घRs 100
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

260. Input to a process is 1,000 units costing Rs 50,000. Normal loss is 10% of input, sold as scrap at Rs 5 per unit. Actual output is 850 units. What is the value of the abnormal loss?

     कRs 2,750 खRs 2,500 गRs 2,941 घRs 3,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।