Test 1 LMS môn kế toán quản trị 1 IUH

a \H::::: TRƯỞNG ĐẠI HỌC CÔNG NGHIỆP TP HỒ CHi MINH KHOA KE TOAN KIEM TOAN HỆ THỐNG HỌC TẬP TRỰC TUYẾN Nhà tơi ›> Các khố học > KE TOAN QUAN TRI ( Hoc ki2/ 2021 - 2022) > BAI THUONG Ki > TEST1 Bat dau vaoldc State Két thucluc Thời gian thực Câu Wednesday, 27 April 2022, 9:48 PM Finished Wednesday, 27 April 2022, 10:19 PM 31 phut gidy Điểm 15,00/15,00 Điểm 10,00 out of 10,00 (100%) Hỏi † Đúng Đạt điểm 1,00 1,00 A cost which changes in proportion to changes in volume of activity is called a: Select one: a variable cost b controllable cost c fixed cost d opportunity cost Câu trả lời bạn Câu Hỏi Đúng Đạt điểm 1,00 1,00 The most appropriate method of apportioning the rent of a building would be: Select one: a On the basis of area of each department./ b To share them out equally amongst all departments c On the basis of number of employees d On the basis of value of assets Câu trả lời bạn Câu Hỏi Đúng Đạt điểm 1,00 1,00 Prime cost is: Select one: a The total of costs incurred in production a product b The total of direct costs / c The same as the fixed cost of a cost unit d Any cost which does not vary with changes in output level Câu trả lời bạn Câu Hỏi Đúng Đạt điểm 1,00 1,00 Cost apportionment involves: Select one: a The allocation of direct costs to departments b The sharing out of costs to products c The sharing out of common costs to departments «/ d The sharing out of overheads to service departments Câu trả lời ban dung Câu Hỏi Đúng Đạt điểm 1,00 1,00 Which of the following is not true? Select one: a Managerial accounting information is not required by various laws b managerial accounting information is prepared for internal users c there are specific standards of acceptability for managerial accounting / d the structure of managerial accounting practice is relatively flexible Câu trả lời bạn Câu Hỏi Đúng Đạt điểm 1,00 1,00 Which definition best describes indirect costs? Select one: a Indirect costs are those costs which cannot be directly associated with a product or service «/ b Indirect costs are always production overhead costs c Indirect costs are those costs which are not controlled directly by a manager d Indirect costs are always fixed Câu trả lời bạn Câu Hỏi Đúng Đạt điểm 1,00 1,00 Assuming the LIFO method is used; calculate the company's cost of goods sold for the 120 items sold? January 1, 2019 (carried over from 2018) January 25, 2019 purchase June 20, 2019 purchase October 10, 2019 purchase Select one: a £1,440 b £1,480 c £1,420 d £1,460/ Câu trả lời bạn 20 units at $10 40 units at $11 40 units at $12 50 units at $13 Câu Hỏi Đúng Đạt điểm 1,00 1,00 The following details relate to ABC company: Machining Assembly Total cost center overhead £120,000 £180,000 Machine hours 15,000 Labour hours 2,000 9,000 8,000 The most appropriate overhead rate to use for the machining department would be: Select one: a £7.06 per hour b £8 per direct machine hour / c £5 per direct machine hour d £60 per direct labour hour Cau tra Idi cua ban dung Câu Hỏi Đúng Đạt điểm 1,00 1,00 A business absorbs its fixed overheads on the basis of machine hours worked The following figures are available for the month of June: Budgeted fixed overhead: $45,000 Budgeted machine hours: 30,000 Actual fixed overhead: $49,000 If there was an over-absorption of overhead of £3,500, how many machine hours were worked in the month? Select one: a 35,000 hours «/ b 49,000 hours c 30,334 hours d 32,667 hours Câu trả lời bạn Câu Hỏi 10 Đúng Đạt điểm 1,00 1,00 A production company runs two production cost centres C1 and C2, and two service cost centres S1 and S2 The total allocated and apportioned overheads for each is as follows: 01 G2 of SH 912000 | 317000 | $9500 | $8,000 It has been estimated that each service cost centre does work for other cost centres in the following proportions: C1|C2|S1|8 Percentage of service cost centre S1 to: |B0%|40%| -— | - Percentage of service cost centre $2 to: |35%|35%| 30%] - After the reapportionment of service cost centre costs has been carried out, what is the total overhead for production cost centre C1? Select one: a £21,940 / b £19,140 c £23,240 d £17,700 Câu trả lời bạn Câu Hỏi 11 Đúng Đạt điểm 1,00 1,00 The following details relate to XYZ company: Machining Area sq/m Assembly Maintenance 5,000 6,000 2,000 13 No of employees Administration 1,200 If it cost £3,500 to insure the buildings, the amount that would be apportioned to the assembly department would be: Select one: a £372 b £1,896 c £1,479 d £72 Câu trả lời bạn Cau Hdi 12 Đúng Đạt điểm 1,00 1,00 The following data relate to Lola Ltd for Period Budget Overhead Overhead £148,750 £146,200 Machine hour 8,500 7,928 Overhead were under-absorbed by: Select one: a £138,740 b £7,460 / c £17.5 d £146,200 Câu trả lời bạn Câu Hỏi 13 Đúng Đạt điểm 1,00 1,00 A cost that is incurred for the joint benefit of more than one department is called a(n): Select one: a escapable expense b controllable cost c direct expense d indirect expense Cau tra Idi cua ban dung Câu Hỏi 14 Đúng Đạt điểm 1,00 1,00 The three basic elements of the cost of a manufactured product (or called product costs) are: Select one: a indirect materials, indirect labor, and production overhead b direct materials, work in process, and finished goods inventory c merchandise inventory, work in process, and finished goods inventory d direct materials, direct labor, and production overhead / Câu trả lời bạn Câu Hỏi 15 Đúng Đạt điểm 1,00 1,00 Which of the following is a period cost? Select one: a indirect materials b direct materials c administrative expenses d factory utilities Câu trả lời bạn