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Cost Accounting
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Cost Accounting
Which of the following is not a method of cost absorption?
Percentage of direct material cost
Machine hour rate
Labor hour rate
Repeated distribution method
Author:
rikazzz
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Cost Accounting
The kind of costs that has been occurred in past are also known as
unrecorded costs
recorded costs
sunk costs
bunked costs
Author:
rikazzz
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Cost Accounting
The selling price is multiplied to quantity of sold units to calculate
revenues
sold quantity
sold price
bulk price
Author:
rikazzz
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Cost Accounting
The manufacturing, distribution and marketing costs incur after split off point is classified under
separable costs
joint costs
main costs
split off costs
Author:
rikazzz
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Cost Accounting
The higher and accurate budgeted profit forecast of managers lead to
high incentive bonus
low incentive bonus
influence bonus
revenue bonus
Author:
rikazzz
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Cost Accounting
A joint cost allocation method is based on relative value of total sales, at the point of split off is classified as
sales value at split off method
joint costs at split off point method
joint products value at split off method
main product cost at split off method
Author:
rikazzz
Comment
Cost Accounting
If the required rate of return is 12% and the per unit cost of units purchased is $35, then the relevant opportunity cost of capital will be
$6.20
$7.20
$4.20
$5.20
Author:
rikazzz
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Cost Accounting
The percentage of variation in the ‘Y’ explained by the ‘X’ is measured by
coefficient of residual
coefficient of prediction
coefficient of determination
coefficient of index
Author:
rikazzz
Comment
Cost Accounting
Calculate workers left and discharged from the following: Labour turnover rates are 20%, 10% and 6% respectively under Flux method, Replacement method and Separation method. No. of workers replaced during the quarter is 80
112
80
48
64
Author:
rikazzz
Comment
Cost Accounting
Capital gearing ratio is ______
Market test ratio
Long-term solvency ratio
Liquid ratio
Turnover ratio
Author:
rikazzz
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