Which of the following is an indirect cost of production for a pen and pencil manufacturer?
A. Ink for the pens
B. Wages of pencil quality control staff
C. Factory rent
Depreciation of office equipment
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Which of the following is a definition of depreciation?
A way of matching the cost of a non-current asset to the periods in which it is used
B. The charge to the accounts made for an asset in the time since it was purchased
C. A way of matching the cost of current assets to the period in which they are used
D. The value of a non-current asset as shown on the statement of financial position
A business has the following departments and costs. Which department should be responsible for these costs?Delivery costs
A. Buildings management
B. Selling and distribution
Utility bills
A. Buildings management
B. Selling and distribution
Which TWO of the following are items of revenue expenditure rather than capital expenditure?
A. Employer’s pension contributions
B. Purchase of a vehicle
C. Depreciation
D. Legal expenses on the purchase of a new property
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