Top 150+ Solved Accounting for Managerial Decisions MCQ Questions Answer

From 166 to 180 of 190

Q. A segment of activity for which both revenue and cost are accumulated

a. Investment centre

b. Project centre

c. Cost centre

d. Responsibility centre

  • b. Project centre

Q. A centre at which proper utilization of asset used in the centre

a. Investment centre

b. Profit centre

c. Cost centre

d. Responsibility centre

  • a. Investment centre

Q. A segment of activity for which revenues are accumulated

a. investment centre

b. profit centre

c. revenue centre

d. Responsibility

  • c. revenue centre

Q. A segment of activity or area of operation for which cost is collected is known as -----------------

a. Cost centre

b. Profit centre

c. Investment centre

d. Responsibility centre

  • a. Cost centre

Q. A segment of activity or area of operation for which revenues are accumulated is known as ------

a. Cost centre

b. Profit centre

c. Revenue centre

d. Investment centre

  • c. Revenue centre

Q. A control system where accountability is established with responsibility is known as --------------

a. Cost accounting

b. Responsibility accounting

c. Financial accounting

d. None of the above

  • b. Responsibility accounting

Q. --------- is a system where persons are made responsible for control of cost

a. Cost accounting

b. Financial accounting

c. Responsibility accounting

d. None of these

  • c. Responsibility accounting

Q. ------------- centre is one for which both revenue and cost are accumulated

a. Cost centre

b. Revenue centre

c. Service centre

d. Profit centre

  • d. Profit centre

Q. A firm’s investment in current asset is known as ----------------

a. Net working capital

b. Gross working capital

c. Average working capital

d. None of these

  • b. Gross working capital

Q. A transaction that doesn’t make any change in working capital position is ---------

a. Inflow of fund

b. Out flow of fund

c. Non fund transaction

d. Fund transaction

  • c. Non fund transaction

Q. The mirror which reflects the true financial position of the business as on a particular date

a. Fund flow statement

b. Cash flow statement

c. Balance sheet

d. Income statement

  • c. Balance sheet

Q. An appropriation of profit is ---------------------

a. Current asset

b. Non current asset

c. Provision for taxation

d. Non current liability

  • c. Provision for taxation

Q. Fund flow statement are very useful in planning intermediate and ----------- financing.

a. Short term

b. Long term

c. Medium term

d. None of these

  • b. Long term

Q. The two concept of working capital are gross working capital and --------------------------

a. Net working capital

b. Average working capital

c. Opening working capital

d. Closing working capital

  • a. Net working capital

Q. Excess of current asset over current liability is known as -------------

a. Gross working capital

b. Net working capital

c. Average working capital

d. None of these

  • b. Net working capital
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