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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Profit as per cost accounts is Rs 50,000. Interest received on investments of Rs 5,000 is recorded only in the financial accounts; there are no other differences. What is the profit as per financial accounts?
सही उत्तर: घ) Rs 55,000
Income recorded only in financial accounts increases financial profit, so financial profit = 50,000 + 5,000 = Rs 55,000. An expense appearing only in financial accounts would instead be deducted.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following items appears only in the financial accounts and not in the cost accounts?
सही उत्तर: ख) Dividend received on investments
Purely financial incomes like dividends and interest received are not part of the cost of production, so they are recorded only in financial accounts. Such items must be adjusted when reconciling cost and financial profits.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The first unit of a product takes 100 hours. An 80% learning curve applies. What is the total time required for the first 4 units?
सही उत्तर: घ) 256 hours
With an 80% curve, cumulative average time falls to 80% each time output doubles: 100, then 80 (2 units), then 64 (4 units). Total time = 4 x 64 = 256 hours; 64 hours is only the average per unit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A manager who is responsible for costs, revenues and the capital invested in a unit is in charge of a(n):
सही उत्तर: ग) Investment centre
An investment centre manager controls costs, revenues and investment decisions, so performance is measured by ROI or residual income. A profit centre manager is responsible for costs and revenues but not capital invested.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A division earns a profit of Rs 120,000 on capital employed of Rs 800,000, and the cost of capital is 12%. What is its residual income?
सही उत्तर: क) Rs 24,000
Residual income = profit - (capital employed x cost of capital) = 120,000 - 96,000 = Rs 24,000. Rs 96,000 is the imputed interest charge, not the residual income.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A division earns a profit of Rs 120,000 on capital employed of Rs 800,000. What is its return on investment (ROI)?
सही उत्तर: ग) 15%
ROI = profit / capital employed x 100 = 120,000 / 800,000 = 15%. ROI is the main measure of performance for investment centres.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When the supplying division has spare capacity, the minimum transfer price it should accept is generally equal to its:
सही उत्तर: ख) Variable (marginal) cost of the transferred units
Minimum transfer price = marginal cost + opportunity cost; with spare capacity the opportunity cost is zero, so it equals marginal cost. Market price becomes relevant when the division is at full capacity and could sell externally.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price is Rs 100 per unit, direct materials Rs 30 per unit and direct labour Rs 20 per unit. In throughput accounting, what is the throughput contribution per unit?
सही उत्तर: घ) Rs 70
Throughput contribution = sales price - totally variable costs (usually direct materials only) = 100 - 30 = Rs 70. Labour is treated as part of factory cost, so Rs 50 (deducting labour) is the conventional contribution, not throughput.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Backflush accounting is most closely associated with:
सही उत्तर: क) Just-in-time (JIT) production systems
Backflush accounting delays recording costs until output is completed or sold, which suits JIT systems where inventories are minimal. Detailed tracking of WIP is unnecessary when little WIP exists.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Kaizen costing focuses on:
सही उत्तर: क) Continuous, small cost reductions during the manufacturing stage of a product
Kaizen is a Japanese term for continuous improvement, applied to reduce costs incrementally in production. Determining cost at the design stage from a market price is target costing.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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