筛选结果 共找出60

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

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 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

A company makes chairs and tables. Which of the following items would be treated as an indirect cost?

A

Wood used to make a chair

B

Metal used for the legs of a chair

C

Fabric to cover the seat of a chair

D

The salary of the sales director of the company

Over which of the following is the manager of a profit centre likely to have control?

(i) Selling prices

(ii) Controllable costs

(iii) Apportioned head office costs

(iv) Capital investment in the centre

A

All of the above

B

(i), (ii) and (iii)

C

(i), (ii) and (iv)

D

(i) and (ii)

  共 60 条数据    第1/12页   1  2  3  4  5    下一页     末 页