Top 150+ Solved Cost and Works Accounting 1 MCQ Questions Answer

From 31 to 45 of 155

Q. Direct expense are also called ……………………. Expenses.

a. Variable

b. Chargeable

c. Fixed

d. none

  • b. Chargeable

Q. Cost of production is also called ………………..if there is no selling and distribution expense

a. Cost of sales

b. Office cost

c. Factory cost

d. none

  • b. Office cost

Q. If cost of sales exceeds sales it will be

a. Profit

b. Loss

c. Gain

d. none

  • b. Loss

Q. Statement prepared to show the different elements of cost

a. Time sheet

b. Cost sheet

c. Work sheet

d. none

  • b. Cost sheet

Q. Variable cost increases

a. As in the sales goes up

b. As the production goes up

c. As the fixed expenses goes up

d. none

  • b. As the production goes up

Q. On the basis of ……………… cost can be classified into fixed and variable.

a. Behavior

b. Element

c. Function

d. none

  • a. Behavior

Q. Direct expense are also called ……………… expenses

a. Semi-variable

b. Chargeable

c. Fixed

d. none

  • b. Chargeable

Q. Operating costing is applicable to

a. Transport

b. Hospitals

c. Electricity

d. none

  • a. Transport

Q. Rent on own building is a ………………..

a. Sunk cost

b. Imputed cost

c. Opportunity cost

d. none

  • b. Imputed cost

Q. When material prices fluctuate widely the method of pricing that gives a best result in

a. Simple average

b. Weighted average

c. FIFO

d. none

  • b. Weighted average

Q. ……….. is the first and most important element of cost.

a. Expenses

b. Labour

c. Material

d. none

  • c. Material

Q. The term …………….may be defined as the systematic control over the procurement ofmaterials.

a. Material control

b. Purchase control

c. Sales control

d. none

  • b. Purchase control
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