管理会计习题与答案：Cost classification unit Test and Answer.docxVIP

1、A company employs four supervisors to oversee the fracturing production of all its products. The salaries paid to these supervisors are: A.An administration overhead B.A direct production expense C.A direct labour cost D.A production overhead 正确答案：D 解析：The supervisors are engaged in the production activity, the salaries are indirect production overhead costs. 2、A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firms accounts? A.Production overhead B.Direct expense C.Administrative overhead D.Selling expense 正确答案：B 解析： The royalty cost can be traced in full to the product, ie it has been incurred as a direct consequence of making the product. It is therefore a direct expense. 3、? Which of the following would be classed as indirect labour? A.A stores assistant in a factory store B.Assembly workers in a company manufacturing televisions C.A consultant in a firm of management consultants D.Plasterers in a construction company 正确答案：A 解析： The wages paid to the stores assistant cannot be traced in full to a product or service, therefore this is an indirect labour cost. 4、A company makes chairs and tables. Which of the following items would be treated as an indirect cost? A.Metal used for the legs of a chair B.The salary of the sales director of the company C.Wood used to make a chair D. Fabric to cover the seat of a chair 正确答案：B 解析：The salary of the sales director is a selling overhead.5、?Which of the following best describes a period cost? A.A cost that is incurred regularly every period, eg every month or quarter. B.A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods. C.A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation. D.A cost that is identified with a unit produced during the period, and is included in the value of inv