Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
How is sales-volume variance for sales revenue calculated?
- 2
I. Kaizen standards
II. Ideal standards
III. Authoritative standards
Which of the above standards fall under the classification according to subject of the standard?
- 3
Which one of the following is the first stage of decision making activity?
- 4"Activity....................." Which of the following best completes the statement above?
- 5
Which one of the following are the routinely repeated decisions?
- 6
In a production business, each product is sold by a unit price of 500 TL and the total fixed cost 6.000 TL monthly. In this production business, there is a 200 TL variable cost for each unit. So, what is the units of products to be produced and sold in order to reach the break-even point?
- 7
Which of the following variance arises when the wage rate that a company pays is different from the standard rates predetermined before the beginning of the period?
- 8
I. It is among the budgets according to its scope.
II. It is budget representing the sources and uses of cash during the budget period.
What is the type of budget that the features listed above?
- 9
To calculate the unit cost, there is a five-step procedure of process costing.
The steps are as follows:
1)Summarize the flow of physical units of output.The steps are as follows:
2)Compute the cost per equivalent unit
3)Summarize the total cost to account for
4)Compute output in terms of equivalent units
5)Assign total cost to completed units and ending work-in-process inventory
Which two must change for the ranking to be correct?
- 10
Direct labors in a company have worked for 49,400 hours in order to produce 13,000 swords. The actual wage rate that the Company has incurred for each hour is 11tl (=T543,400 total labor cost /49,400 hours worked), although the standard wage rate was T10 for the year. What is the resulting unfavorable price variance?
- 11
Which of the following is true about "Refinement of Costing System"?
- 12
Which of the following can be described as "The most economically beneficial alternative which has been missed out when choosing one alternative over another."?
- 13
Which one of the following is the last step of the activity-based costing?
- 14
I. Not affected by changes in operating volume
II. Varies according to changes in the volume of operations.
Which of the following is the correct matching of the expressions given above?
- 15
Which of the followings refers to payments made to employees for regular work plus other payments such as premiums, allowances, social welfare payments and etc?
- 16
Which of the following is a direct labor cost?
- 17
Inventories are one of the important assets of a company. Monitoring the inventories is as important as controlling them. There are several ways for monitoring the inventories.
Which one is not one of them ?
- 18
Which of the following is not use of maccounting information system in decision making?
- 19
I. Raw material and supplies inventory
II. Work-in-process inventory
III. Finished goods inventory
Which of the items above are important inventory items in manufacturing organizations?
- 20
Which of the following methods allocates each support department’s costs directly to the operating departments?