题目内容

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

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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

For which of the following would job costing be most appropriate?

A. Hospital
Bespoke kitchen cabinet maker
C. Mug and plate manufacturer
D. Restaurant

Which TWO of these statements relating to cost control for a specialist job are TRUE?

A. Underestimating the amount of labour required doesn’t affect the cost.
B. If too much material is bought for a specialist job it can be used elsewhere.
C. If overtime is required by the job it will increase the cost
D. All of the equipment rental that is needed is charged to the job

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