题目内容（请给出正确答案）

[主观题]

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？

A、Selling expense

B、Direct expense

C、Production overhead

D、Administrative overhead

提问人：网友xyzyangxu 发布时间：2022-01-07

参考答案

抱歉！暂无答案，正在努力更新中……

如搜索结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装简答题APP，拍照搜题省时又省心！

更多“A firm has to pay a 20c per un…”相关的问题

第1题

Which of the following would be classed as indirect labour?

A、Assembly workers in a company manufacturing televisions

B、A stores assistant in a factory store

C、Plasterers in a construction company

D、A consultant in a firm of management consultants

点击查看答案

第2题

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

A、Wood used to make a chair

B、Metal used for the legs of a chair

C、Fabric to cover the seat of a chair

D、The salary of the sales director of the company

点击查看答案

第3题

Which of the following best describes a period cost?

A、A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.

B、A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.

C、A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.

D、A cost that is incurred regularly every period, eg every month or quarter.

点击查看答案

第4题

A company manufactures and sells toys and incurs the following three costs: (i) Rental of the finished goods warehouse (ii) Depreciation of its own fleet of delivery vehicles (iii) Commission paid to sales staff Which of these are classified as distribution costs?

A、(i) and (ii) only

B、(i) and (iii) only

C、(ii) and (iii) only

D、(i), (ii) and (iii)

点击查看答案

第5题

Which of the following statements best describes direct costs?

A、Costs under the direct control of a manager

B、Costs to be paid within the current accounting period

C、Costs directly identified with a product or service

D、Costs passed directly to customers

点击查看答案

第6题

Which of the following costs would NOT be classified as a production overhead cost in a company that produces bottled mineral water?

A、Depreciation of the bottling plant

B、The factory rent

C、The factory manager’s salary

D、The cost of the bottles

点击查看答案

第7题

Which one of the following would be classified as indirect labour?

A、Assembly workers on a car production line

B、Bricklayers in a house building company

C、Forklift truck drivers in the stores of an engineering company

D、Tutors in a private education business

点击查看答案

第8题

Which of the following best describes direct costs?

A、costs which can be identified with a cost centre but not identified to a single cost unit

B、costs which can be economically identified with a single cost unit

C、costs which can be identified with a single cost unit, but it is not economic to do so

D、costs incurred as a direct result of a particular decision

点击查看答案

第9题

The following diagram represents the behaviour of one element of cost:

Which ONE of the following statements is consistent with the above diagram?

A、Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.

B、Weekly total labour cost when there is a fixed wage for a standard 40 hour week but overtime is paid at a premium rate.

C、Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.

D、Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.

点击查看答案

第10题

A cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?

A、A fixed cost

B、A variable cost

C、A semi-variable cost

D、A stepped fixed cost

点击查看答案