快速查题-ACCA英国注册会计师试题

Which of the following is usually classed as a step cost?

Which of the following is not a cost objects?

Which of the following describes depreciation of fixtures?

Which of the following costs would NOT be classified as a production overhead cost in a food processing company?

There is to be an increase next year in the rent from $12,000 to $14,000 for a warehouse used to store finished goods ready for sale. What will be the impact of this increase on the value of inventory manufactured and held in the warehouse?

The diagram represents the behaviour of a cost item as the level of output changes:Which ONE of the following situations is described by the graph?

Which of the following would be classified as direct labour?

Which of the following describes Cost centres?

A kitchen fitting company receives an invoice for sub-contractors who were used to connect the gas supply to a cooker installed in a new kitchen. How would this invoice be classified?

A manufacturing company has four types of cost (identified as Tl, T2, T3 and T4).

The total cost for each type at two different production levels is:

Cost type                            Total cost for 125 units                       Total cost for 180 units 

                                                           $                                                           $

       T1                                             1,000                                                     1,260

       T2                                             1,750                                                      2,520

       T3                                              2,475                                                     2,826

       T4                                              3,225                                                     4,644

Which two cost types would be classified as being semi-variable?