Last month actual production overheads exceeded the absorbed production overheads.What accounting entries should be made to close the production overhead account at theend of the month?
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1 .
A $13,000 B $12,500 C $11,500 D $11,000
2 .The absorption rate for fixed overhead for this year = $8/direct labour hourThe labour budget for this year is– skilled $360,000 @ $4/hour– unskilled $180,000 @ $3/hour– supervisor $120,000 @ $6/hourFixed overhead this year is 1/3 more than last year.What was the budgeted fixed overhead for last year?
A $540,000 B $900,000 C $1,020,000 D $1,600,000
3 .For last year a company had budgeted to absorb overheads at the rate of $5 per direct labourhour and it was estimated that each unit would require 4 direct labour hours. Production wasbudgeted at a level of 2,000 units but actual production was 1,900. It transpired that actualoverheads incurred were $43,000.What was the under/over-absorption of overheads for the year?
A $2,000 over-absorbed B $2,000 under-absorbed C $5,000 over-absorbed D $5,000 under-absorbed
4 .A company has produced its budget for the next year with an estimate of $8,400,000 for fixedproduction overheads and of 1,050,000 for productive labour hours. A pre-determined fixedoverhead absorption rate was calculated on the basis of these figures.Actual results for the year showed fixed overheads of $8,680,000 and productive labour hoursof 1,120,000.What is the total over or under absorption of fixed overheads for the period?
A $262,000 under absorption B $280,000 under absorption C $280,000 over absorption D $560,000 over absorption
5 .What transfer does the $5,000 credit entry represent?
A Under-recovery of fixed production overheads to the income statement B Over-recovery of fixed production overheads to the income statement C Under-recovery of fixed production overheads to the work-in-progress account D Over-recovery of fixed production overheads to the work-in-progress account
7 .建设工程合同管理的特点主要是由（ ）的特点决定。
A 管理制度 B 招标方式 C 建设项目 D 工程合同
8 .谈判者利用对方的弱点，猛烈攻击，迫其就范，做出妥协，而对己方的弱点则尽量回避，这种谈判技巧称为（ ）。
A 起点战略 B 掌握谈判议程 C 避实就虚 D 注意谈判氛围
9 .有经验的谈判者在谈判之初会有意识向对方提出苛刻的条件，使对方过高估计我方的谈判底线，从而在谈判中作出让步，这种谈判技巧称为（ ）。
A 避实就虚 B 高起点战略 C 注意谈判氛围 D 适当的拖延与休会
10 .发出索赔意向通知后（ ）内，或工程师可能同意的其它合理时间，承包人应递交正式的索赔报告。
A 15 B 20 C 28 D 60
