Accounting MCQs

1590 MCQs  (Page 141 of 159)

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The theoretical capacity of the company considers ideal goal of ___________?
A. Normal utilization
B. Standard utilization
C. Capacity utilization
D. Actual utilization
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The production volume variance under absorption costing:
A. Must be inventoriable
B. Must exist
C. Must not exist
D. Non-inventoriable
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The variance which is included in absorption costing, but not in variable costing is classified as __________?
A. Production volume variance
B. Cost volume variance
C. Profit volume variance
D. Fixed cost variance
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Which is considered as most stable measure of the capacity utilization?
A. Spiral capacity
B. Supply capacity
C. Demand capacity
D. Practical capacity
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In manufacturing companies, the variable costing method is also classified as _________?
A. Direct costing
B. Indirect costing
C. Total costing
D. One factor costing
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When prices fall, the decrease in demand for the product when the competitors’ prices are not met will be called ___________?
A. Downward supply spiral
B. Upward supply spiral
C. Downward demand spiral
D. Upward demand spiral
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In super variable costing, all costs other than direct material costs are recorded in the period ________?
A. Of incurring
B. Of sale
C. Of manufacturing
D. Of indirect recording
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The costing method, in which the direct material cost is included in inventoriable cost is called ___________?
A. Manufacturing cost
B. Super variable costing
C. Throughput costing
D. Both b and c
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In variable costing, an effect on cost volume profit relationship is driven by __________?
A. Unit level of sales
B. Unit level of production
C. Unit level of inventory
D. Unit dividends
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The fixed manufacturing cost under absorption costing is __________?
A. High dividend
B. Low dividend
C. Inventoriable
D. Non-inventoriable
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Word of the Day
22 Jul
Combative
ready or eager to fight or argue.
لڑاکا، متنازع، جھگڑالو

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