चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

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

721. Activity-based costing (ABC) differs from traditional absorption costing mainly in that it:

     कUses a single blanket rate based on labour hours खUses multiple cost drivers linked to activities to assign overheads गIgnores overheads completely घApplies only to direct materials
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

722. A division has spare capacity and makes a component with a variable cost of Rs 40 per unit. In theory, the minimum transfer price it should accept from another division is:

     कThe full market price खFull cost plus a profit mark-up गRs 40 (marginal cost) घZero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

723. When deciding whether to close a loss-making department, the main relevant factor is:

     कIts share of apportioned head-office costs खWhether its contribution covers the fixed costs that would be avoided by closure गIts net loss after all apportioned costs घThe historical cost of its equipment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

724. Material in stock originally cost Rs 10 per kg, its current replacement cost is Rs 12 per kg and it is used regularly in production. What is its relevant cost for a new contract?

     कRs 10 per kg खRs 12 per kg गRs 11 per kg घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

725. A firm with spare capacity receives a one-off order for 1,000 units at Rs 70 each. Variable cost is Rs 60 per unit and the order needs extra fixed costs of Rs 5,000. What is the effect on profit if it is accepted?

     कDecrease of Rs 5,000 खIncrease of Rs 10,000 गNo change घIncrease of Rs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

726. Material is the only scarce resource. Product X earns contribution of Rs 30 using 3 kg; product Y earns Rs 40 using 5 kg. Which product should be given priority?

     कY, because it has the higher contribution per unit खY, because it uses more material गBoth equally, because contribution per unit is similar घX, because it earns Rs 10 per kg against Rs 8 per kg for Y
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

727. To make a component, variable costs are Rs 45 per unit and allocated fixed overhead (which will continue anyway) is Rs 10 per unit. An outside supplier offers it at Rs 50 per unit. With no spare-capacity alternative use, what should the company do?

     कBuy it, saving Rs 5 per unit खMake it, saving Rs 5 per unit गBuy it, saving Rs 10 per unit घIt makes no difference
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

728. Which of the following items would NOT appear in a cash budget?

     कPayment for purchase of a new machine खReceipt from a share issue गDepreciation of machinery घPayment of wages
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

729. Credit sales are collected 60% in the month after sale and 40% in the second month after sale. Credit sales were Rs 100,000 in January, Rs 120,000 in February and Rs 150,000 in March. How much cash is collected from debtors in March?

     कRs 112,000 खRs 120,000 गRs 132,000 घRs 150,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

730. A budget that is continuously updated by adding a further accounting period when the earliest period has expired is a:

     कFixed budget खRolling (continuous) budget गZero-based budget घIncremental budget
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।