快速查题-ACCA英国注册会计师试题

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.

A linear variable cost - when the vertical axis represents cost per unit

A semi-variable cost - when the vertical axis represents cost incurred.

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

Which of the following would be classified as direct labour?

Which of the following describes Cost centres?

A kitchen fitting company receives an invoice for sub-contractors who were used to connect the gas supply to a cooker installed in a new kitchen. How would this invoice be classified?