快速查题-ACCA英国注册会计师试题

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 firm's accounts?

Which of the following would be classed as indirect labour?

A manufacturing firm is very busy and overtime is being worked. How would the amount of overtime premium contained in direct wages normally be classed?

A company makes chairs and tables. Which of the following items would be treated as an indirect cost?

The following data relate to two output levels of a department:

Machine hours                         17,000                         18,500

Overheads                               $246,500                     $251,750

What is the amount of fixed overheads?

    $  O

P Harrington is a golf ball manufacturer. Classify the following costs by nature {direct or indirect) in the table below.

                Cost                                               Direct                   Indirect

Machine operators wages  

Supervisors wages  

Resin for golf balls  

Salesmen's salaries  

George pic makes stationery. How would he classify the following costs?

Cost                                                              Production                     Administration                      Distribution

Purchases of plastic to make pens   

Managing director's bonus   

Depreciation of factory machinery   

Salaries of factory workers  

Insurance of sales team cars   

Camberwell runs a construction company. Classify the following costs by nature (direct or indirect) in the table below.

Cost                                                                  Direct                 Indirect

Bricks  

Plant hire for long term contract  

Builders' wages  

Accountants' wages  

A fixed cost - when the vertical axis represents cost incurred.