Test 1 LMS môn kế toán quản trị 1 IUH

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TRƯỞNG ĐẠI HỌC CÔNG NGHIỆP TP. HỒ CHi MINH

KHOA KE TOAN KIEM TOAN

HỆ THỐNG HỌC TẬP TRỰC TUYẾN

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Két thucluc
Thời gian thực hiện

Câu

Wednesday, 27 April 2022, 9:48 PM
Finished

Wednesday, 27 April 2022, 10:19 PM
31 phut
4 gidy

Điểm

15,00/15,00

Điểm

10,00 out of 10,00 (100%)

Hỏi †

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 2

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 3

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 4

Đúng

Đạt điểm 1,00 trên 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 của ban dung

Câu Hỏi 5

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 6

Đúng

Đạt điểm 1,00 trên 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.

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Câu Hỏi 7

Đúng

Đạt điểm 1,00 trên 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 của bạn đúng

20 units at $10
40 units at $11
40 units at $12
50 units at $13


Câu Hỏi 8

Đúng

Đạt điểm 1,00 trên 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 9

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 10

Đúng

Đạt điểm 1,00 trên 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

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Câu Hỏi 11

Đúng

Đạt điểm 1,00 trên 1,00

The following details relate to XYZ company:
Machining
Area sq/m

Assembly

Maintenance

5,000

6,000

2,000

6

13

2

No. of employees

Administration
1,200
3

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

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Cau Hdi 12

Đúng

Đạt điểm 1,00 trên 1,00

The following data relate to Lola Ltd for Period 9.
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

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Câu Hỏi 13

Đúng

Đạt điểm 1,00 trên 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 trên 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 ./

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Câu Hỏi 15

Đúng

Đạt điểm 1,00 trên 1,00

Which of the following is a period cost?

Select one:

a. indirect materials
b. direct materials

c. administrative expenses
d. factory utilities

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