Practice Chapter 3

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Số câu hỏi: 13

Thời gian làm bài: 25 phút 0 giây

Câu hỏi 1 (2 điểm):

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?


Câu hỏi 2 (2 điểm):

Which of the following would be classed as indirect labour?


Câu hỏi 3 (2 điểm):

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?


Câu hỏi 4 (2 điểm):

A company makes chairs and tables. 

Which of the following items would be treated as an indirect cost?


Câu hỏi 5 (2 điểm):

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


Câu hỏi 6 (2 điểm):

Which of the following best describes a controllable cost?


Câu hỏi 7 (2 điểm):

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


Câu hỏi 8 (2 điểm):

Which of the following best describes a period cost?


Câu hỏi 9 (2 điểm):

A company employs four supervisors to oversee the factory production of all its products.

How would the salaries paid to these supervisors be classified?


Câu hỏi 10 (2 điểm):

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 staff

Which of these are classified as distribution costs?


Câu hỏi 11 (2 điểm):

Which of the following describes a cost centre?


Câu hỏi 12 (2 điểm):

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

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?


Câu hỏi 13 (2 điểm):

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


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