[单选题]
题型暂不完整,系统升级中，答案仅供参考
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .According to IAS 2 “Inventories”, which of the following costs should be included invaluing the inventories of a manufacturing company?(1) Carriage inwards(2) Carriage outwards(3) Depreciation of factory plant(4) General administrative overheads
A 1 and 3 only B 1, 2 and 4 only C 2 and 3 only D 2, 3 and 4 only
题型:
单选题
提问时间:
2021-08-23
2 .Which of the following costs should be included in valuing inventories of finished goodsheld by a manufacturing company, according to IAS 2 “Inventories”?(1) Carriage inwards.(2) Carriage outwards.(3) Depreciation of factory plant.(4) Accounts department costs relating to wages for production employees.
A 1 and 4 only B 2 and 3 only C 1, 3 and 4 only D 2, 3 and 4 only
题型:
单选题
提问时间:
2021-08-23
3 .IAS 2 Inventories defines the extent to which overheads are included in the cost of inventoriesof finished goods.Which of the following statements about the IAS 2 requirements relating to overheadsare true?(1) Finished goods inventories may be valued on the basis of labour and materials costonly, without including overheads.(2) Factory management costs should be included in fixed overheads allocated toinventories of finished goods.
A 1 only B 2 only C Both 1 and 2 D Neither 1 nor 2
题型:
单选题
提问时间:
2021-08-23
4 .Which of the following are correct?(1) The carrying value of inventory should be as close as possible to net realisablevalue.(2) The valuation of finished goods inventory must include production overheads.(3) Production overheads included in valuing inventory should be calculated byreference to the company’s normal level of production during the period.(4) In assessing net realisable value, inventory items must be considered separately, orin groups of similar items, not by taking the inventory value as a whole.
A (1) and (2) only B (1) and (3) only C (2), (3) and (4) D (3) and (4) only
题型:
单选题
提问时间:
2021-08-23
6 .Bratz manufactures bed linen. From January the company plans to produce a new design offitted sheet which requires 8 metres of fabric per sheet. Bratz plans to produce 500 sheets inJanuary, 700 sheets in February, and 1,700 sheets in March. The company’s policy for rawmaterials is to hold sufficient inventory to meet 40% of the following month’s budgetedproduction requirements. The fabric costs $3 per metre. At the beginning of January, only500 metres of fabric were held.How many metres of fabric should Bratz budget to purchase in February?
A 2,200 metres B 5,440 metres C 8,800 metres D 11,040 metres
题型:
单选题
提问时间:
2021-08-23
7 .
A 3,200 B 6,400 C 7,200 D 8,000
题型:
单选题
提问时间:
2021-08-23
8 .Bling has estimated the following for the next budget period: $000Sales 5,000Fixed manufacturing costs 2,000Bling’s variable manufacturing costs are budgeted to be 40% of sales revenue. Inventorylevels are expected to remain constant.What is the budgeted cost of goods sold?
A $2,000,000 B $3,000,000 C $4,000,000 D $5,000,000
题型:
单选题
提问时间:
2021-08-23
9 .A manufacturing company always carries finished goods inventory equal to 20% of the nextmonth’s budgeted sales. Sales for the current month are 2,000 units and are budgeted to be20% higher next month.How many units will be produced in the current month?
A 2,080 B 1,920 C 2,000 D 2400
题型:
单选题
提问时间:
2021-08-23
10 .What would be the usual order of budget preparation for a manufacturing company,whose principal budget factor is sales demand?
A Production budget, sales budget, purchases budget. B Production budget, purchases budget, sales budget. C Sales budget, production budget, purchases budget. D Sales budget, purchases budget, production budget.
题型:
单选题
提问时间:
2021-08-23
