Seleksi peserta OAV tim ABD

Persedian dalam perusahaan manufaktur antara lain, kecuali?

• Direct material

• Work in process

• Finish good

• Direct labor

Leasing yang dalam bentuk pelaksanaannya perusahaan seolah-olah menjual aktiva yang telah dimilikinya kepada perusahaan sewa guna dan kemudian menyewanya kembali dari perusahaan tersebut adalah bentuk leasing:

• Sale and lease back

• Leveraged leasing

• Indirect leasing

• Direct Leasing

The activities required to produce a product or perform a service its called

• Activity-Based Costing

• Cost Based Costing

• Process based costing

• Unit Activity based costing

• Job order costing

The following are included in fixed costs is

• Product Distribution Costs

• Electricity cost

• Salary expense

• Raw material costs

• Direct Labor Wages

The following are included in semi-variable costs is...

• Salary expense

• Product Distribution Costs

• Electricity cost

• Raw material costs

• Direct Labor Wages

Costs that are not directly related to the production process or services are called

• raw material costs

• direct labor costs

• overhead costs

• in-process costs

• order cost

1. It is known that PT Indah Perkasa has an initial raw material inventory of Rp. 60,000,000.00 and a purchase of Rp. 200,000,000.00. Sales according to the selling price of Rp. 280,000,000.00. Gross profit on sales is 30%. The value of the merchandise inventory on the balance sheet is…

• Rp 61.000.000,00

• Rp 62.000.000,00

• Rp 63.000.000,00

• Rp 64.000.000,00

Based on the general ledger accounts to be closed at the end of the year are…

• Notes Receivable

• Sales

• Unearned Revenue

• Retained Earning

Investasi dicatat pada biaya perolehan dan disesuaikan dengan keuntungan kerugian, dan dividen disebut metode?

• Ekuitas

• Biaya

• Cost

• Semua salah

Pada tanggal 30 Juni 20X1 PT CARA telah memutuskan untuk menghapus dua piutang sebesar Rp1.300.000 dan Rp2.150.000 berturut-turut serta membuat penyisihan khusus sebesar Rp6.631.000. Saldo penyisihan pada tanggal 1 Juli 20X0 sebesar Rp8.540.000. Berapakah beban piutang tidak tertagih untuk periode sampai dengan 30 Juni 20X1?

• Rp1.541.000

• Rp1.909.000

• Rp3.450.000

• Rp5.359.000