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提问人:网友snrepl 发布时间:2022-01-07
[主观题]

flexible budget allows us to isolate activity variances and revenue and spending variances.

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更多“flexible budget allows us to isolate activity variances and revenue and spending variances.”相关的问题
第1题
Which one of the following variances is most controllable by the production control supervisor?

A、Material price variance

B、Material quantity variance

C、Variable overhead spending variance

D、Fixed overhead budget variance

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第2题
The Haney Company has a standard costing system. Variable manufacturing overhead is assigned to production on the basis of direct labour-hours. The following data are available for January: Actual variable manufacturing overhead € 25,500 Actual direct labour-hours worked 5,800 Variable overhead spending variance € 600 favourable Variable overhead efficiency variance € 2,475 unfavourable What were the standard hours allowed for January production?

A、5,250 hours

B、5,425 hours

C、5,800 hours

D、5,975 hours

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第3题
Which of the following statement is not true?

A、Standards should be designed to encourage efficient future operations, not just a repetition of past inefficient operations.

B、The standard quantity per unit for direct materials should reflect the amount of material required for each unit of finished product, as well as an allowance for unavoidable waste, spoilage, and other normal inefficiencies.

C、The price standard for variable manufacturing overhead comes from the variable portion of the predetermined overhead rate.

D、The standard rate per hour for direct labor includes only wages earned.

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第4题
What is the direct material quantity variance for the period?

A、$5,280 F

B、$5,280 U

C、$6,912 F

D、$6,912 U

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第5题
What is the direct labor efficiency variance?

A、$2,352 F

B、$2,352 U

C、$4,320 F

D、$4,320 U

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第6题
What is the direct labor rate variance?

A、$2,352 F

B、$2,352 U

C、$4,320 F

D、$4,320 U

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第7题

Answer the following four questions. Haliburton Mills, Inc. is a large producer of men’s and women’s clothing. The company uses standard costs for all of its products. The standard costs and actual costs for a recent period are given below (Exhibit 1) for one of the company’s product lines (per unit of product): During this period, the company produced 4,800 units of product. A comparison of standard and actual costs for the period on a total cost basis is given below (Exhibit 2). There was no inventory of materials on hand to start the period. During the period, 21,120 metres of material were purchased and used in production. The denominator level of activity for the period was 6,860 hours. Exhibit 1Exhibit 2What is the direct material price variance for the period?

A、$5,280 F

B、$5,280 U

C、$6,912 F

D、$6,912 U

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第8题
Which of the following is not true? There are more than one answer.

A、Most companies compute the materials price variance when materials are used.

B、They calculate the materials quantity variance after materials are purchased in production.

C、Delaying the computation of the price variance until the materials are used would result in less timely variance reports.

D、Computing the price variance when the materials are purchased allows materials to be carried in the inventory accounts at their standard cost

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第9题
Revenue and spending variances can be decomposed into two parts, a part measuring how well resources were used and another part measuring how well the acquisition prices of those resources were controlled.
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第10题
In managerial accounting, two types of standards are commonly used by manufacturing, service, and not-for-profit organizations: Quantity standards and Price standards.
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