题目

A manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?

A

Part of prime cost

B

Factory overheads

C

Direct labour costs

D

Administrative overheads

Overtime premium is always classed as factory overheads unless it is:• Worked at the specific request of a customer to get the order completed.• Worked regularly by a production department in the normal course of operations, in which case it is usually incorporated into the direct labour hourly rate.

多做几道

Which of the following would be classed as indirect labour?

A

Assembly workers in a company manufacturing televisions

B

A stores assistant in a factory store

C

Plasterers in a construction company

D

A consultant in a firm of management consultants

A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

A

Selling expense

B

Direct expense

C

Production overhead

D

Administrative overhead

When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of the following would be classified as internally generated information?

A

Supplier references

B

Credit reference agency reports

C

Sales information

D

Ratio calculations

Referring to the graph which statements are true and which are false?

                                                                                                       True                        False

Area 3 shows the best performance in Q3  

Area 2 sales are consistent quarter on quarter  

Q4 has the largest volume of sales across all areas  

Area 1 shows the best performance in Q2  



A pie chart is being produced to represent the sales from different regional offices of a

business:                                                                                                                                                        $000

North                                                                                                                                                              125

North West                                                                                                                                                     180

East                                                                                                                                                                241

South                                                                                                                                                              691

South East                                                                                                                                                      147

Total                                                                                                                                                                1,384

What would be the angle of the East divisions section on the pie chart (to the nearest whole degree)?         O