Chapter4-5试题及答案_Chapter4-5考试练习题-猎鹰试题网

Which of the following best describes a controllable cost?

A

A cost which arises from a decision already taken, which cannot, in the short run, be changed.

B

A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.

C

A cost which can be influenced by its budget holder.

D

A specific cost of an activity or business which would be avoided if the activity or business did not exist.

Which of the following items might be a suitable cost unit within the credit control department of a company?(i) Stationery cost(ii) Customer account

(iii) Cheque received and processed

A

Item (i) only

B

Item (ii) only

C

Item (iii) only

D

Items (ii) and (iii) only

Which of the following best describes a period cost?

A

A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.

B

A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.

C

A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.

D

A cost that is incurred regularly every period, eg every month or quarter

A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?

A

As a direct labour cost

B

As a direct production expense

C

As a production overhead

D

As an administration overhead

A company manufactures and sells toys and incurs the following three costs:

(i) Rental of the finished goods warehouse

(ii) Depreciation of its own fleet of delivery vehicles

(iii) Commission paid to sales staffWhich of these are classified as distribution costs?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

快速查题-Chapter4-5试题