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

281. Over-absorbed overhead at the end of a period is usually:

     कCredited to the costing profit and loss account खDebited to the costing profit and loss account गAdded to the next year's budgeted overhead घCharged to direct materials
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

282. Budgeted overheads are Rs 600,000 and budgeted machine hours are 40,000. Actual overheads are Rs 610,000 and actual machine hours are 42,000. What is the under- or over-absorption?

     कRs 20,000 over-absorbed खRs 20,000 under-absorbed गRs 10,000 under-absorbed घRs 30,000 over-absorbed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

283. Which is the most appropriate basis for apportioning factory rent among production departments?

     कNumber of employees खValue of materials used गFloor area occupied घDirect labour hours
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

284. Charging a whole item of overhead directly to a single cost centre that incurred it (e.g. a supervisor's salary for one department) is called:

     कApportionment खAbsorption गAllocation घReapportionment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

285. Annual demand is 20,000 units, set-up cost is Rs 400 per batch and holding cost is Rs 2 per unit per year. The production rate is twice the demand rate. What is the economic batch quantity?

     क4,000 units ख2,828 units ग5,657 units घ2,000 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

286. Annual demand is 20,000 units, ordering cost Rs 50 per order and holding cost Rs 8 per unit per year, so the EOQ is 500 units. What is the total annual ordering plus holding cost at the EOQ?

     कRs 2,000 खRs 8,000 गRs 5,000 घRs 4,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

287. Workers are paid for 5,000 hours but only 4,700 hours are worked because of a machine breakdown. The standard rate is Rs 10 per hour. What is the idle time variance?

     कRs 3,000 adverse खRs 3,000 favourable गRs 4,700 adverse घRs 300 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

288. Normal idle time (for example, unavoidable time lost between jobs) is generally treated in cost accounts as:

     कA charge to the costing profit and loss account खPart of the cost of production, by inflating the wage rate or as production overhead गA deduction from the worker's pay घAn abnormal loss to be written off
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

289. Taylor's differential piece-rate system is characterised by:

     कA guaranteed time wage with a share of time saved खTwo piece rates: a lower rate below standard output and a higher rate at or above standard गA single flat rate for all output घA bonus based on company profits
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

290. Standard time is 10 hours, time taken is 8 hours and the rate is Rs 100 per hour. What are total earnings under the Rowan premium plan?

     कRs 960 खRs 900 गRs 1,000 घRs 880
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।