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

731. Zero-based budgeting (ZBB) requires that:

     कLast year's budget is increased by the inflation rate खBudgets are revised every month by adding a new period गEach activity is justified from scratch as if it were being undertaken for the first time घOnly capital expenditure is budgeted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

732. At an activity level of 10,000 units, budgeted variable costs are Rs 50,000 and fixed costs Rs 30,000. What is the flexed budget cost allowance at 12,000 units?

     कRs 96,000 खRs 90,000 गRs 80,000 घRs 86,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

733. The factor that limits an organisation's activities and therefore determines the level of the other budgets (often sales demand) is called the:

     कMaster budget खFlexible budget गBudget slack घPrincipal budget factor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

734. Inter-process profits are added when goods are transferred between processes at a price above cost. Their main effect is that:

     कUnrealised profit in closing stock must be eliminated when preparing final accounts खTotal profit of the business increases गProcess losses are eliminated घFixed costs become variable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

735. Under the planning and operational variance approach, a planning variance arises because:

     कWorkers were inefficient during the period खMaterials were wasted in production गActual sales volume was lower than budget घThe original standard was unrealistic and is revised with hindsight
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

736. Management by exception, in the context of standard costing, means:

     कInvestigating every variance however small खConcentrating management attention on significant variances from standard गIgnoring all adverse variances घSetting standards only for exceptional products
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

737. A standard that can be attained under efficient operating conditions, with allowances for normal losses, waste and machine downtime, is called:

     कAn ideal standard खA basic standard गAn attainable standard घA historical average
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

738. A favourable material price variance accompanied by an adverse material usage variance most likely indicates:

     कEfficient use of high-quality material खAn increase in the standard price गTheft of finished goods घPurchase of cheaper, lower-quality material that caused more wastage
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

739. The standard mix is 60% material A at Rs 10 per kg and 40% material B at Rs 20 per kg. Actual input of 1,000 kg consisted of 650 kg of A and 350 kg of B. What is the material mix variance?

     कRs 500 adverse खRs 1,000 favourable गRs 500 favourable घRs 1,500 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

740. Standard hours for actual output are 3,000, actual hours worked are 3,200, and the standard variable overhead rate is Rs 4 per hour. What is the variable overhead efficiency variance?

     कRs 800 adverse खRs 800 favourable गRs 12,800 adverse घRs 200 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।