A cost unit is

Chap 1,2,3,4,5 ôn tập Final KTQT

Quiz
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Mathematics
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University
•
Medium
Chi Giang
Used 2+ times
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37 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
a unit of product or service in relation to which costs are ascertained
the cost per hour of operating a machine
the cost per unit of electricity consumed
a measure of output of work in a standard hour
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Certain types of income and cost are of no interest to the cost accountant.
An example of such income or cost is
indirect labour
purchase of raw materials
dividends received
rent paid on a factory
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Variable costs are conventionally deemed to
be constant in total when production volume changes
be constant per unit of output
vary per unit of output as production volume changes
vary, in total, from period to period when production is constant
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of the following costs would not be the concern of the supervisor of a production department?
Material costs
Labour costs
Maintenance costs for a machine
Lease payments on a machine
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The annual salary paid to a business's financial accountant would best be described as
a variable administrative cost
a fixed production cost
part of prime cost
a fixed administrative cost
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Electricity bills made up of a standing charge and a variable charge
Bonus payments to employees when production reaches a certain level
Sales representatives' commissions payable per unit up to a maximum amount of commission
Bulk discounts on purchases, the discount being given on all units purchased
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
A company's telephone bill consists of two parts:
(1) a charge of £40 per month for line rental
(2) a charge of £0.01 per minute of call time
Which of the following equations describes the total annual telephone cost, C, if the company uses T minutes of call time in a year?
C = 480 + 0.01T
C = 40 + 0.01T
C = 480 + 0.12T
C = 40 + 0.01T/12
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