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

371. Which base is most appropriate for apportioning factory rent among departments?

     कDirect wages खFloor area occupied गNumber of employees घValue of materials used
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

372. Service department X has overheads of Rs 10,000 and Y has Rs 8,000. X provides 20% of its services to Y and Y provides 10% of its services to X. Using simultaneous equations, what is the total overhead of X after receiving its share from Y?

     कRs 10,800 खRs 10,000 गRs 11,020 (approx.) घRs 11,600
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

373. A supplementary overhead rate is used to:

     कApportion service department costs खAdjust under- or over-absorbed overheads to cost of sales and inventories गCharge abnormal losses to production घCalculate the predetermined overhead rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

374. Budgeted overheads Rs 200,000 for 10,000 labour hours. Actual hours were 9,000 and actual overheads Rs 190,000. What is the over/under absorption?

     कUnder-absorbed Rs 10,000 खOver-absorbed Rs 20,000 गUnder-absorbed Rs 20,000 घOver-absorbed Rs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

375. Budgeted production overheads are Rs 360,000 and budgeted machine hours are 12,000. What is the machine hour rate?

     कRs 30 per hour खRs 3 per hour गRs 33.33 per hour घRs 36 per hour
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

376. Standard hours for actual output are 9,000, actual hours worked are 10,000 and budgeted hours are 12,000. What is the activity ratio?

     क111.11% ख90% ग83.33% घ75%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

377. Overtime premium incurred because a customer requested urgent completion of a particular job should be charged to:

     कThat specific job as a direct cost खCosting profit and loss account गAdministration overheads घProduction overheads
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

378. The cost of abnormal idle time (e.g. due to a strike or major power breakdown) is:

     कDeducted from workers' wages खAdded to the cost of jobs as direct labour गTreated as production overhead घCharged to the costing profit and loss account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

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

     कThree piece rates applied at different efficiency levels खA bonus of 50% of the time saved गTwo piece rates: a lower rate below standard output and a higher rate at or above standard घA guaranteed time wage plus a fixed bonus
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

380. Time allowed is 12 hours, time taken is 9 hours and the rate is Rs 60 per hour. What are the worker's total earnings under the Rowan plan?

     कRs 675 खRs 630 गRs 720 घRs 540
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।