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

791. In a period of rising prices, the FIFO method of pricing material issues results in:

     कHigher cost of issues than weighted average खClosing inventory valued at the oldest prices गIssues always being charged at replacement cost घLower cost of issues and higher closing inventory value than weighted average
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

792. The purchase of 100 units at Rs 10 is followed by 200 units at Rs 13. Under the weighted average method, what is the issue price per unit after both receipts?

     कRs 11.50 खRs 12.00 गRs 13.00 घRs 11.00
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

793. In ABC analysis of inventory, 'A' category items are those that:

     कAre many in number but of very low value खAre obsolete and slow-moving गAre held only as safety stock घAre few in number but account for a large share of total value
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

794. Re-order level is 4,800 units, average usage is 450 units per week and average lead time is 6 weeks. What is the minimum stock level (safety stock level)?

     क2,700 units ख4,350 units ग2,100 units घ1,800 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

795. Re-order level is 4,800 units, re-order quantity is 5,000 units, minimum usage is 300 units per week and minimum lead time is 4 weeks. What is the maximum stock level?

     क9,800 units ख8,600 units ग6,000 units घ7,400 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

796. Maximum usage is 600 units per week and the maximum lead time is 8 weeks. What is the re-order level?

     क4,800 units ख4,200 units ग3,000 units घ5,600 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

797. If annual demand for an item becomes four times its present level while ordering and holding costs per unit stay the same, the EOQ will:

     कBecome four times खRemain unchanged गHalve घDouble
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

798. At the economic order quantity, which relationship holds (ignoring stock-out and purchase price discounts)?

     कAnnual ordering cost equals annual holding cost खAnnual ordering cost is twice the holding cost गHolding cost is zero घPurchase cost is minimised
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

799. Annual demand is 20,000 units, the cost of placing an order is Rs 50 and the holding cost is Rs 8 per unit per year. What is the EOQ?

     क250 units ख1,000 units ग400 units घ500 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

800. Prime cost is the total of:

     कDirect materials and all factory overheads खDirect materials, direct labour and direct expenses गFactory cost and administration overheads घDirect labour and variable overheads only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।