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

261. A cost unit appropriate for a hotel's room services is:

     कTonne-kilometre खPassenger-kilometre गRoom-day (room occupied per day) घKilowatt-hour
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

262. In contract costing, retention money is:

     कThe part of the certified amount held back by the contractee until the end of a defect period खThe contractor's profit on completed work गThe cost of materials returned to stores घAn advance paid by the contractor to suppliers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

263. On a long-term contract, notional profit on work certified is Rs 300,000 and 80% of work certified has been received in cash. Using the traditional formula (two-thirds of notional profit × cash received / work certified), what profit is credited to the profit and loss account?

     कRs 200,000 खRs 160,000 गRs 240,000 घRs 120,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

264. Batch costing is commonly used in industries such as:

     कPharmaceuticals and component manufacturing, where identical units are made in lots खShipbuilding गRoad construction घHospital services
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

265. Job costing is most appropriate for:

     कA printer producing customised orders to customer specifications खAn oil refinery with continuous production गA cement plant producing a uniform product घA transport company
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

266. Using the high-low method: at 2,000 units total cost is Rs 54,000 and at 3,000 units it is Rs 66,000. What are the variable cost per unit and the fixed cost?

     कRs 12 per unit; Rs 30,000 खRs 22 per unit; Rs 10,000 गRs 18 per unit; Rs 18,000 घRs 12 per unit; Rs 24,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

267. Which of the following is NOT an assumption of conventional cost-volume-profit (CVP) analysis?

     कCosts can be divided into fixed and variable elements खSelling price per unit falls as more units are sold गFixed costs remain constant within the relevant range घSales mix is constant in a multi-product firm
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

268. In a break-even chart, the angle of incidence is the angle formed between:

     कThe sales line and the total cost line खThe fixed cost line and the x-axis गThe variable cost line and the y-axis घThe sales line and the x-axis
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

269. Products A and B are sold in the constant ratio 2 : 1 (units). Contribution is Rs 10 per unit of A and Rs 16 per unit of B, and fixed costs are Rs 108,000. How many units of A are sold at break-even?

     क3,000 units ख4,154 units ग7,200 units घ6,000 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

270. A firm's contribution is Rs 400,000 and its operating profit is Rs 100,000. What is the degree of operating leverage, and what does it imply for a 10% rise in sales?

     क4; operating profit rises by 40% ख0.25; operating profit rises by 2.5% ग4; operating profit rises by 10% घ3; operating profit rises by 30%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।