All Quizzes
21) हॉल ही में किस देश के प्रधानमंत्री सेबेस्टियन लेकोर्नु ने अपने पद इस्तीफा दे दिया है?
- A. चीन
- B. जापान
- C. फ्रांस
- D. फिनलैंड
22) Which one of the following example of a fixed cost ?
- A. Rent
- B. Power
- C. Direct Material
- D. Direct labour
23) Which one of the following is not a tool of management accounting ?
- A. Ratio analysis
- B. Cash flow statement
- C. Trial balance
- D. Standard costing
24) Budgetary control is a technique of :
- A. Cost Accounting
- B. Financial Accounting
- C. Management Accounting
- D. Auditing
25) Under variable costing, Inventory is valued at:
- A. Total cost
- B. Market cost
- C. only fixed cost
- D. Variable cost only
26) Which is the test of the long term liquidity of business ?
- A. Operating ratio
- B. Current ratio
- C. Stock turnover ratio
- D. Interest coverage ratio
27) Which cost is ignored in a shutdown decision ?
- A. Sunk cost
- B. Opportunity cost
- C. Fixed cost
- D. Variable cost only
28) In throughput accounting, the main constraint is called :
- A. Bottleneck resources
- B. Direct cost driver
- C. Marginal output
- D. Opportunity cost
29) If the production volume decreased, fixed overhead absorption rate per unit.
- A. Increases
- B. Decreases
- C. Stays the same
- D. Doubles
30) Which variance points out the difference due to input price, holding output constant?
- A. Price variance
- B. Mix Variance
- C. Usage variance
- D. Efficiency variance