管理会计习题与答案：Accounting for labour unit Test and Answer.docxVIP

一、单选题 1、?The following statements refer to situations occurring in Process Q of an organisation which operates a series of consecutive processes: ?(i) Direct labour is working at below the agreed productivity level. ?(ii) A machine breakdown has occurred. ?(iii) Direct labour is waiting for work to be completed in a previous process. ?Which of these situations could give rise to idle time? ? A.(ii) and (iii) only B.(i) and (ii) only C.(i), (ii) and (iii) D.(i) and (iii) only 正确答案：A 2、? Which one of the following groups of workers would be classified as indirect labour? A.Machinists in an organisation manufacturing clothes B.Assembly workers in a vehicle manufacturing business C.Bricklayers in a house building company D.Maintenance workers in a shoe factory 正确答案：D 3、??What does the labour cost graph below depict? A.A straight time rate scheme B.A differential piece rate scheme C.A straight piece rate scheme D.A piece rate scheme with a minimum guaranteed wage 正确答案：D 解析： The graph shows a constant wage up to a certain level of output, which is payable even at zero output. This is the minimum guaranteed wage. Above a certain output the wage cost rises at a constant rate. This is the piece rate payable in addition to the minimum wage. 4、?Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is $3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours. The overtime hours worked were for the following reasons: ? Machine breakdown: 4hours ? To complete a special job at the request of a customer: 2hours ?How much of Employee A’s earnings for the last week of October would have been treated as direct wages? A.$151.20 B.$140.40 C.$162.00 D.$129.60 正确答案：B 解析： Basic pay for active hours (38hours*$3.60)=$136.80 Overtime premium: customer request (2 hours*$1.80)=$3.60 Total:$140.40 5、?Which of the following relates