مركز الاختبارات الالكترونية و المحوسبة

رقم السؤال: 1 درجة السؤال: 1

Process Costing System

Both a and b

Job order costing system

None of the above

رقم السؤال: 2 درجة السؤال: 1

is always budgeted over a 5 year time period

must be spent no matter what happens in the company

is always related to facilities

can be delayed with management’s decision

رقم السؤال: 3 درجة السؤال: 1

The length of time the company plans its costs to remain the same

The level of activity that current fixed costs can support without increasing

The high and low range of variable costs

The difference in a fixed and variable cost

رقم السؤال: 4 درجة السؤال: 1

the worker in the warehouse

the worker on the production line

the worker who inspects the product

the worker who cleans the manufacturing facility

رقم السؤال: 5 درجة السؤال: 1

Total variable costs decrease as production increases

Fixed costs per unit decreases as production decreases

Total fixed costs remain the same when production increases or decreases

Total variable costs remain the same when production increases or decreases.

رقم السؤال: 6 درجة السؤال: 1

Salary of the accountant at the plant

Salary of the inspector of the finished product

Salary of the janitor at the plant

Salary of the warehouse worker

رقم السؤال: 7 درجة السؤال: 1

Emphasizes the future

Emphasizes the past

Emphasizes the future and the past

None of the above.

رقم السؤال: 8 درجة السؤال: 1

Gross margin

Fixed costs.

Operating income

Contribution margin

رقم السؤال: 9 درجة السؤال: 1

Fixed cost per unit will decrease

Fixed cost in total will increase

. Variable costs in total will decrease

Variable cost per unit and in total will decrease

رقم السؤال: 10 درجة السؤال: 1

Managerial accounting

Financial accounting

Government accounting

None of the above

رقم السؤال: 11 درجة السؤال: 1

property taxes on the manufacturing building

dollars spent for advertising based on sales volumes

management training programs

the company Christmas party

رقم السؤال: 12 درجة السؤال: 1

are constant and cost per unit decreases

are constant and cost per unit increases

increase

decrease

رقم السؤال: 13 درجة السؤال: 1

period costs

manufacturing overhead

product costs

it depends on which part of the company the costs are related to

رقم السؤال: 14 درجة السؤال: 1

Revenues - Variable costs + Fixed costs Operating income

Revenues + Variable costs + Fixed costs Operating income

Revenues + Variable costs - Fixed costs Operating income

Revenues-Variable costs-Fixed costs = Operating income

رقم السؤال: 15 درجة السؤال: 1

is different in total for different levels of activity

Remains constant in total

Increases as activity increases

Decreases as the activity decreases.

رقم السؤال: 16 درجة السؤال: 1

fixed cost per unit will decrease

fixed cost in total will increase

variable costs in total will decrease

variable cost per unit and in total will decrease

رقم السؤال: 17 درجة السؤال: 1

Unit direct material cost.

The number of units.

Sales commission per unit

The selling price

رقم السؤال: 18 درجة السؤال: 1

Direct materials

Direct labor

Indirect materials

None of the above

رقم السؤال: 19 درجة السؤال: 1

Amounts paid to a worker who paints the table

Commission paid to the employee who sells the table

The cost of glue used in the table

The cost of the wood used in the table

رقم السؤال: 20 درجة السؤال: 1

Direct material

Direct labor

All manfacturing product costs

Indirect manufacturing overhead costs

رقم السؤال: 21 درجة السؤال: 1

Direct materials are purchased

- Production is finished

Finished goods are sold

Goods are moved from one work station to another

رقم السؤال: 22 درجة السؤال: 1

Direct materials plus direct labor

Direct labor plus manufacturing overhead.

Expensed as incurred

Direct costs only

رقم السؤال: 23 درجة السؤال: 1

direct materials plus direct labor

Manufacturing overhead

Selling and Administrative costs

None of the above

رقم السؤال: 24 درجة السؤال: 1

Process Costing System

Both systems are used.

Job order costing system

None of the above

رقم السؤال: 25 درجة السؤال: 1

a mixed cost

a monthly fixed cost

an annual fixed cost

a variable cost

رقم السؤال: 26 درجة السؤال: 1

Supervisors on the production line

Workers on the production line

Materials that are a significant part of the product

Advertising

رقم السؤال: 27 درجة السؤال: 1

income statement

Balance sheet

Statement of cash flow

None of the above

رقم السؤال: 28 درجة السؤال: 1

Period cost

Conversion costs

Prime costs

Direct cost.

رقم السؤال: 29 درجة السؤال: 1

Is controllable or non-controllable

Can be conveniently traced to a product

Is included in manufacturing costs

Is paid weekly or monthly

رقم السؤال: 30 درجة السؤال: 1

as the cost per unit changes with the number of units sold

as cost per unit changes with the number of units manufactured

at differing levels of activity

both a. and b

رقم السؤال: 31 درجة السؤال: 1

Indirect labor

Inexpensive materials, like glue or tape

Depreciation on a delivery truck

Depreciation on manufacturing equipment

رقم السؤال: 32 درجة السؤال: 1

Provide information to managers outside the organization.

Provide information to managers inside the organization.

Provide information to managers inside and outside the organization

None of the above.

رقم السؤال: 33 درجة السؤال: 1

Direct Material and Direct Labor

Manufacturing Overhead

Direct Material, Direct Labor and Manufacturing Overhead

None of the above

رقم السؤال: 34 درجة السؤال: 1

Custodians who work in the factory

Supervisors on the production line

Worker who puts the materials together

Quality inspectors of the finished products

رقم السؤال: 35 درجة السؤال: 1

Manufacturing overhead cost

Period costs, selling

Period costs, administrative

Product cost, selling

رقم السؤال: 36 درجة السؤال: 1

Selling and Administrative costs

Direct labor and overhead costs

Direct materials and labor costs

None of the above

رقم السؤال: 37 درجة السؤال: 1

Measures and reports financial and non financial information.

Measures, analyzes, and reports financial information

Measures, analyzes, and reports financial and non financial information

None of the above.

رقم السؤال: 38 درجة السؤال: 1

utilities at the manufacturing plant

insurance and rent

a & b

none of the above

رقم السؤال: 39 درجة السؤال: 1

Total revenue equals total cost

Variable cost equals fixed cost

Total contribution margin equals the sum of variable cost plus fixed cost

Sales revenue equals total variable cost

رقم السؤال: 40 درجة السؤال: 1

Part of making the product, easy to determine how much is required

Direct materials only

Hard to determine for one product

Direct labor only

رقم السؤال: 41 درجة السؤال: 1

How costs change as new products are introduced

How costs change as output changes

How costs change over time, trending up or down

all of the above

رقم السؤال: 42 درجة السؤال: 1

Semi-variable cost

Mixed cost

Variable cost

Fixed cost

رقم السؤال: 43 درجة السؤال: 1

must always be paid and can never be eliminated

can be eliminated in the short term but not in the long term

can be eliminated in the long term but not in the short term

can be easily eliminated

رقم السؤال: 44 درجة السؤال: 1

income statement

Balance sheet

Statement of cash flow

None of the above

رقم السؤال: 45 درجة السؤال: 1

Travel expense related to sales people

Travel expense related to executive management

Advertising costs for a new product

Rent on the manufacturing facility

رقم السؤال: 46 درجة السؤال: 1

management bonus

additional building maintenance

insurance

salaries of extra maintenance workers

رقم السؤال: 47 درجة السؤال: 1

Utilities

Executive management salaries

Advertising

Copier maintenance

رقم السؤال: 48 درجة السؤال: 1

Sales commission expense

Assembly line labor

Salaries of the accountant

Utilities at the manufacturing plant

رقم السؤال: 49 درجة السؤال: 1

Can be refunded upon request in the future

Can not be recovered no matter what happens in the future.

Is what will be spent in the future for salaries for personnel added

Is always a variable cost

رقم السؤال: 50 درجة السؤال: 1

Direct materials and labor costs.

Selling and Administrative costs

Manufacturing overhead

None of the above

رقم السؤال: 51 درجة السؤال: 1

Prepare the balance sheet

Assist in profit planning

Prepare the income statement

None of the above

رقم السؤال: 52 درجة السؤال: 1

The worker in the warehouse

The worker operating the machine that makes the product

The worker who inspects the product

The worker who cleans the manufacturing facility

رقم السؤال: 53 درجة السؤال: 1

Inventorial costs

Discretionary costs

Selling costs

Administrative costs

رقم السؤال: 54 درجة السؤال: 1

Selling price and fixed cost per unit

Selling price and variable cost per unit

Selling price and product cost per unit

Fixed cost per unit and variable cost per unit

رقم السؤال: 55 درجة السؤال: 1

Means the company had only one alternative

Is the total amount of a net loss from operations

Is what is given up by a choice to pursue other alternatives

Is what your future job will pay you

رقم السؤال: 56 درجة السؤال: 1

Always variable costs

Unavoidable costs

Value-added costs

Discretionary costs

رقم السؤال: 57 درجة السؤال: 1

The difference between the selling price and the variable cost per unit

Fixed cost per unit divided by variable cost per unit

Variable cost per unit divided by the selling price

Unit contribution margin divided by the selling price

رقم السؤال: 58 درجة السؤال: 1

total fixed costs change and variable costs stay the same

total fixed costs stay the same and variable cost per unit changes

total fixed costs change and variable cost per unit does not change

total fixed costs stay the same and variable cost per unit does not change

رقم السؤال: 59 درجة السؤال: 1

glue and tape, not traceable

plastic part in the product, easy to track

supervisors on the production line

boxes used to ship the product that are not tracked

رقم السؤال: 60 درجة السؤال: 1

measures, analyzes, and reports financial and non financial information relating to The costs of acquiring or using resources in an organization

Measures, analyzes, and reports financial information relating to the costs of acquiring or using resources in an organization

Analyzes, and reports financial and non financial information relating to the costs of acquiring or using resources in an organization

None of the above

رقم السؤال: 61 درجة السؤال: 1

Total sales revenues

Total variable costs

Total fixed costs

Total contribution margin

رقم السؤال: 62 درجة السؤال: 1

Is the same for all levels of activity

Increases in total as activity decreases after a certain point

Has characteristics of a fixed and variable cost

Both b. and c

رقم السؤال: 63 درجة السؤال: 1

A cost that does not have to be spent this year to meet company goals

A cost that can be changed if the number of units sold changes by 5%

A cost that is not in the budget

A cost that can‘t be reduced without changing the goals of the company

رقم السؤال: 64 درجة السؤال: 1

The plastic handle on the product

Materials, like glue or tape, difficult to track

Depreciation on a delivery truck

salaries for the inspector of the completed product

رقم السؤال: 65 درجة السؤال: 1

Are reported on the income statement as they are incurred

Are part of overhead at the manufacturing plant

Are product costs

Are always higher than the cost to make the product

رقم السؤال: 66 درجة السؤال: 1

both fixed and variable

either fixed or variable

Product and period

Direct and indirect

رقم السؤال: 67 درجة السؤال: 1

Avoidable

Not necessary

Committed

Non committed

رقم السؤال: 68 درجة السؤال: 1

Income statement

Balance sheet

Both a. and b

None of the above

رقم السؤال: 69 درجة السؤال: 1

is different for different levels of activity

remains constant

increases as activity increases

decreases as the activity increases

رقم السؤال: 70 درجة السؤال: 1

remains constant in total and remains constant per unit

remains constant in total and changes per unit

changes in total and remains constant per unit

changes in total and changes per unit

رقم السؤال: 71 درجة السؤال: 1

Decrease selling prices

Reduce variable costs

Increase fixed costs

Sell more units

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