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

771. Under marginal costing, closing inventory is valued at:

     कVariable production cost only खFull production cost including fixed overheads गSelling price घTotal cost including selling overheads
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

772. When inventory levels fall during a period (sales exceed production), profit under marginal costing compared with absorption costing is:

     कLower खHigher गEqual घAlways zero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

773. A company produces 10,000 units and sells 8,000 units in a period with no opening inventory. Fixed production overhead is Rs 200,000 (absorbed per unit produced). How will absorption costing profit compare with marginal costing profit?

     कHigher by Rs 40,000 खLower by Rs 40,000 गHigher by Rs 200,000 घThe same
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

774. A machine hour rate is the most suitable overhead absorption basis when:

     कProduction is mainly labour-intensive खProduction is mainly machine-intensive गOnly one product with no machines is made घOverheads are entirely selling costs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

775. The step-down (step) method of reapportioning service department costs:

     कIgnores all inter-service department services खFully recognises all reciprocal services गRecognises service provided by one service department to another only partially, in a chosen order घCharges all service costs to the costing profit and loss account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

776. Service department S1 has its own overhead of Rs 8,000 and receives 20% of S2's total cost; S2 has its own overhead of Rs 9,000 and receives 10% of S1's total cost. Using the reciprocal (simultaneous equation) method, what is the total cost of S1?

     कRs 9,800 खRs 10,000 गRs 9,600 घRs 8,900
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

777. Over-absorbed overhead at the end of a period is usually:

     कCredited to the costing profit and loss account खDebited to the costing profit and loss account गAdded to the next year's budgeted overhead घCharged to direct materials
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

778. Budgeted overheads are Rs 600,000 and budgeted machine hours are 40,000. Actual overheads are Rs 610,000 and actual machine hours are 42,000. What is the under- or over-absorption?

     कRs 20,000 over-absorbed खRs 20,000 under-absorbed गRs 10,000 under-absorbed घRs 30,000 over-absorbed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

779. Which is the most appropriate basis for apportioning factory rent among production departments?

     कNumber of employees खValue of materials used गFloor area occupied घDirect labour hours
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

780. Charging a whole item of overhead directly to a single cost centre that incurred it (e.g. a supervisor's salary for one department) is called:

     कApportionment खAbsorption गAllocation घReapportionment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।