Chapter4-5试题及答案_Chapter4-5考试练习题-猎鹰试题网

Which of the following describes a cost centre?

A

A unit of output or service for which costs are ascertained

B

A function or location for which costs are ascertained

C

A segment of the organisation for which budgets are prepared

D

An amount of expenditure attributable to a particular activity

The overhead expenses of a company are coded using a five digit coding system, an extract from which is

as follows:

Cost centre Code no Types of expense Code no

Machining 10 Indirect materials 410

Finishing 11 Depreciation of production machinery 420

Packing 12 Indirect wages 430

Stores 13 Maintenance materials 440

Maintenance 14 Machine hire costs 450

Depreciation of non-production equipment 460

The coding for the hire costs of a packing machine is 12450.

Which is the coding for the issue of indirect materials issued from stores to the machining department?

A

10410

B

10440

C

13410

D

13440

Which one of the following statements does NOT explain why coding systems are used?

A

A code is more precise than a description so reduces ambiguity

B

A code is briefer than a description so saves time

C

A code is more suited to communicating wider issues than a description

D

The use of codes facilitates data processing

The following diagram represents the behaviour of one element of cost:Which one of the following descriptions is consistent with the above diagram?

A

Annual total cost of factory power where the supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption which is subject to a maximum annual charge.

B

Total annual direct material cost where the supplier charges a constant amount per unit which then reduces to a lower amount per unit after a certain level of purchases.

C

Total annual direct material cost where the supplier charges a constant amount per unit but when purchases exceed a certain level a lower amount per unit applies to all purchases in the year.

D

Annual total cost of telephone services where the supplier makes a fixed charge and then a constant unit rate for calls up to a certain level. This rate then reduces for all calls above this level.

An organisation has the following total costs at three activity levels:

Activity level (units) 8,000 12,000 15,000

Total cost $204,000 $250,000 $274,000

Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?

A

$220,000

B

$224,000

C

$227,000

D

$234,000

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