Accounting MCQs

1590 MCQs  (Page 130 of 159)

The difference between corresponding static budget and flexible budget amount is called ___________?
A. Sales volume variance
B. Sales mix variance
C. Sales quantity variance
D. Market share variance
In customer cost hierarchy, the cost of activities related to specific channel of distribution is classified as ___________?
A. Discretionary channel costs
B. Corporate-sustaining costs
C. Distribution-channel costs
D. Engineered resource costs
The difference between static budget amount and the flexible budget amount is named as ____________?
A. Sales mix variance
B. Sales volume variance
C. Flexible budget variance
D. Static budget variance
In customer cost hierarchy, the costs of all activities incurred to sell group of units to end consumers are classified as ____________?
A. Customer sustaining costs
B. Customer output unit-level costs
C. Customer batch-level costs
D. Corporate sustaining costs
In corporate costs, the cost incurred to finance construction of new equipment are classified as __________?
A. Treasury costs
B. Discretionary costs
C. Human resource management costs
D. Corporate administration costs
In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or individual customers are called __________?
A. Discretionary channel costs
B. Corporate-sustaining costs
C. Distribution-channel costs
D. Engineered resource costs
According to net present value, the projects that would be acceptable must have a ___________?
A. Negative net present value
B. Zero net present value
C. Positive net present value
D. Both b and c
The cash flows method, used by net present value method and internal rate of return are ___________?
A. Vertical cash flows
B. Discounted cash flows
C. Lean cash flows
D. Future cash flows