MEI BUHG, UPRAVLEN.UCHET, the test number 3 (50 questions)

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Uploaded: 30.09.2010
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Question 1. When can occur deviation of the price of materials in the process of moving the costs of the system?
In step 1. Acceptance materials;
2. The stage movement of finished goods from production processes in stocks of finished goods;
3. in the early stages of the manufacturing process;
4. Combined with the production or byproducts;
5. In all above mentioned cases.
Question 2. What is the drawback inherent in the accounting system of variable costs?
1. inconvenience upon reflection value of inventories in the balance sheet;
2. consider only the variable production costs;
3. The costs are regarded it as a cost of the period in which these costs were incurred;
4. expenses incurred until the point of separation must be divided between several objects costs in any acceptable manner;
5. At some point during the journey costs the system a transition from the actual costs to the regulations.
Question 3. What does the standard control system cost?
1. The difference between the actual and standard costs, which are an important information management;
2. The deviation from the standard production cost, which allows you to control the inside look at the performance of the production unit;
3. The content of n. N. 1 and 2;
4. The amount between the actual and standard costs, which are an important information management;
5. All of the above.
Question 4. How are the direct regulatory material costs per unit of output?
1. multiplying the quantity of materials (output), which is required under the specification for the production of one unit of the final product, at a price to be paid per unit of input materials;
2. dividing the quantity of materials (output), which is required under the specification for the production of one unit of the final product, at a price to be paid per unit of input materials;
3. The product of the actual amount of raw materials used for the manufacture of the unit to the actual price paid for the unit materials;
4. dividing the actual quantity of raw materials used for the manufacture of this unit on the actual price paid per unit of material;
5. The content of n. N. 1 and 3.
Question 5. What is the deviation of the direct material costs?
1. The difference between the value of the general regulations and the actual material costs actually produced goods;
2. rejection of direct material costs based on the actual amount of the final product for the period;
3. The content of n. N. 1 and 2;
4. The product of the actual number of the starting materials used for the production of this unit, the actual price paid for the unit materials;
5. The content of n. N. 3 and 4.
Question 6: What are the components included in the overall deviation of material costs?
1. The rejection of the use of materials;
2. The rejection of the development, or simply by the number of deviation;
3. deviation of the price of materials;
4. The difference between the total actual direct material cost for the period and the general regulations of direct material costs;
5. The algebraic sum of the contents of n. N. 1 - 3.
Question 7. When the deviation is considered auspicious?
1. If actual costs are lower standard deviation is considered auspicious;
2. if the actual costs are higher standard deviation is considered to be favorable;
3. If the actual costs are equal to the regulatory deviation is considered to be favorable;
4. If lower than the actual costs of the regulatory deviation is considered to be favorable;
5. The content of n. N. 1 and 3.
Question 8. What accounts reflected favorable deviations?
1. debit;
2. balances with variations on the loan;
3. variations in the accounts of credit and debit;
4. all accounts;
5. in the accounts of the direct costs.
Question 9. When the estimated costs are nedootnesennymi?
1 at any volume, less standard value of

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