Accounting MCQs

1590 MCQs  (Page 98 of 159)

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An actual cost is subtracted from flexible budget cost to calculate ____________?
A. Positive cost variance
B. Negative cost variance
C. Flexible budget variance
D. Flexible cost variance
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If an actual input price is $70 and the budgeted input price is $40, then the price variance will be ____________?
A. $120
B. $50
C. $110
D. $30
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The difference between actual quantity use and input quantity for output is multiplied with budgeted price to calculate ___________?
A. Efficiency deviation
B. Efficiency variance
C. Budgeted variance
D. Usage variance
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If the budgeted price of input is $50, actual quantity of input is 150 units and the allowed budgeted quantity of input is 60 units then efficiency variance will be __________?
A. $4,500
B. $3,500
C. $2,500
D. $1,500
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The budgeted input quantity is added in to efficiency variance to calculate _____________?
A. Actual input quantity
B. Actual output quantity
C. Actual input price
D. Actual output price
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If a company uses large quantity of input than the budgeted quantity for output level, then the company is known to be __________?
A. Variable growth of company
B. Constant growth of company
C. Company is inefficient
D. Company is efficient
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If an efficiency variance is 200 units and the actual input quantity is 750 units, then the budgeted input quantity will be ___________?
A. 275 units
B. 125 units
C. 550 units
D. 650 units
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An actual rate paid to labor is greater than the budgeted rate, it means that the ____________?
A. Cost is unfavorable
B. Variance is unfavorable
C. Variance is favorable
D. Cost is favorable
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The process in which earned revenue is related to specific revenue object, which can cannot trace it in cost effective way is known as __________?
A. Revenue allocation
B. Revenue object
C. Revenue increment
D. Reciprocal revenue
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The methods used to allocate costs of reciprocal support departments include ____________?
A. Direct method
B. Step down
C. Reciprocal method
D. All of above
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Word of the Day
18 Jul
Proactive
(of a person or action) creating or controlling a situation rather than just responding to it after it has happened.
فعال، پیش قدمی کے ذریعے صورتحال پر قابو پانیوالا

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