Chapter4-5试题及答案_Chapter4-5考试练习题-猎鹰试题网

A firm has to pay a $0.50 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 can be included when valuing inventory?

(i) Direct material

(ii) Direct labour

(iii) Administration costs

(iv) Production overheads

A

(i) and (ii) only

B

(i), (ii) and (iv)

C

(i), (ii)and(iii)

D

all of them

Which of the following is usually classed as a step cost?

A

Supervisor's wages

B

Raw materials

C

Rates

D

Telephone

Which of the following is not a cost objects?

A

a cost centre

B

a customer

C

a manager

D

a product

Which of the following describes depreciation of fixtures?

A

not a cash cost so is ignored in the cost accounts

B

part of overheads

C

part of prime cost

D

is a cash outflow

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