चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
CA / ACCA: 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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Budgeted output is 10,000 units, actual output is 9,000 units and the standard fixed overhead rate is Rs 10 per unit. What is the fixed overhead volume variance?
सही उत्तर: ख) Rs 10,000 (Adverse)
Volume variance = (actual output - budgeted output) x standard rate = (9,000 - 10,000) x 10 = Rs 10,000 adverse. Under-production means fewer units absorb the budgeted fixed overheads.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Budgeted fixed overheads are Rs 100,000 and actual fixed overheads are Rs 104,000. What is the fixed overhead expenditure variance?
सही उत्तर: ग) Rs 4,000 (Adverse)
Fixed overhead expenditure variance = budgeted fixed overhead - actual fixed overhead = 100,000 - 104,000 = Rs 4,000 adverse. Spending above budget is always adverse.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Actual hours worked were 4,000 and actual variable overheads were Rs 26,000. The standard variable overhead rate is Rs 6 per hour. What is the variable overhead expenditure variance?
सही उत्तर: घ) Rs 2,000 (Adverse)
Variable overhead expenditure variance = (AH x SR) - actual overheads = 24,000 - 26,000 = Rs 2,000 adverse. Any difference between standard and actual hours is captured separately in the efficiency variance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Workers were paid for 5,200 hours but worked only 5,000 hours. The standard rate is Rs 10 per hour. What is the idle time variance?
सही उत्तर: क) Rs 2,000 (Adverse)
Idle time variance = idle hours x standard rate = 200 x 10 = Rs 2,000, and it is always adverse. It is separated from the efficiency variance so that efficiency is measured only on hours actually worked.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard hours for actual output are 4,800, actual hours worked are 5,000 and the standard rate is Rs 10 per hour. What is the labour efficiency variance?
सही उत्तर: ख) Rs 2,000 (Adverse)
Labour efficiency variance = (SH - AH worked) x SR = (4,800 - 5,000) x 10 = Rs 2,000 adverse. Workers took 200 more hours than allowed for the output achieved.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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5,000 actual hours were paid at a total of Rs 52,500. The standard rate is Rs 10 per hour. What is the labour rate variance?
सही उत्तर: घ) Rs 2,500 (Adverse)
Labour rate variance = (SR - AR) x actual hours paid = 50,000 - 52,500 = Rs 2,500 adverse. The actual rate was Rs 10.50 per hour, above standard.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard mix: material A 60% at Rs 10 per kg and material B 40% at Rs 20 per kg. Actual input was 500 kg of A and 500 kg of B. What is the material mix variance?
सही उत्तर: ख) Rs 1,000 (Adverse)
Revised standard quantities are A 600 kg and B 400 kg. Mix variance = A (600 - 500) x 10 = 1,000 F plus B (400 - 500) x 20 = 2,000 A, net Rs 1,000 adverse, because more of the expensive material was used.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard price Rs 10 per kg, standard quantity for actual output 1,000 kg; actual price Rs 11 per kg, actual quantity 1,050 kg. What is the material cost variance?
सही उत्तर: ग) Rs 1,550 (Adverse)
Material cost variance = SQ x SP - AQ x AP = 10,000 - 11,550 = Rs 1,550 adverse. It equals the price variance (Rs 1,050 A) plus the usage variance (Rs 500 A).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Standard quantity for actual output is 2,000 kg, actual quantity used is 2,200 kg and the standard price is Rs 15 per kg. What is the material usage variance?
सही उत्तर: घ) Rs 3,000 (Adverse)
Material usage variance = (SQ - AQ) x SP = (2,000 - 2,200) x 15 = Rs 3,000 adverse. It is valued at standard price so that price effects are excluded.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A firm with spare capacity receives a special order for 1,000 units at Rs 70 each. Variable cost is Rs 60 per unit and full cost (including fixed overhead) is Rs 80 per unit. What is the effect on profit of accepting the order?
सही उत्तर: क) Profit increases by Rs 10,000
With spare capacity, fixed costs do not change, so the order adds contribution of (70 - 60) x 1,000 = Rs 10,000. Comparing with full cost of Rs 80 wrongly treats fixed overheads as relevant.
💬 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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