Test Cost accounting, costing and budgeting

Task 1
TEST №1
Plan costs of the enterprise consists of the following sections:
1) The calculation of the cost of products (works and services), estimates of production costs;
2) The calculation of the cost of products (works and services), estimates the cost of production, the business plan;
3) business plan.

TEST №2
Cost of goods (works, services) is:
1) stoimost¬nuyu assessment used in the production of a unit of production of natural resources, sy-Darya, materials, fuel, fixed assets, intangible assets, labor and other costs of its production and sales;
2) evaluation stoimost¬nuyu used in the production process of assets;
3) the cost of capital and non-capital;

TEST №3
Cost - is:
1) the cost of the resources used in the enterprise;
2) the cost of production;
3) functional area or an area of \u200b\u200bresponsibility that are associated with a certain type of cost.

TEST №4
The purpose of budgeting is:
1) Ensure that the head of appropriate information to make management decisions;
2) improving the efficiency of the use of material and financial resources, assets;
3) monitor the effectiveness of certain types of business activities and centers of responsibility.

TEST №5
General budget consists of the following parts:
1) financial, operational, support and special budgets;
2) sales budget, budget reserves, production budget;
3) static and dynamic budgets.


Task 2
TEST №1
To allocate production overheads between carriers apply the following distribution base:
1) the work of industrial workers;
2) The volume of production in kind or in value terms;
3) listed in Sec. 1 and 2.

TEST №2
According to the project cost accounting methods of calculation are classified as:
1) Process cost and custom methods;
2) Process cost, poperedelny and custom methods;
3) Process cost and custom methods, and the method of calculation truncated.

TEST №3
The object of calculation are as follows:
1) costs associated with the production of a particular product;
2) Estimated and actual costs;
3) the results of financial and economic activity.

TEST №4
In terms of budget execution can be classified as:
1) a long-term, medium-term, short-term, operational;
2) long-term, medium-term, short-term;
3) long-term, medium-term, short-term, advanced.

TEST №5
Static budgets are:
1) rigid and flexible budgets;
2) tight budgets;
3) Flexible budgets.


Activity 3
TEST №1
Grouping the costs of the enterprise in the financial statements as follows:
1) costs of operating activities, selling and administrative expenses, and other costs;
2) the costs of operating activities, selling and administrative expenses, and other costs; extraordinary expenses;
3) regulated and unregulated expenses.

TEST №2
Accounting of finished products in the accounts of synthetic accounting is conducted as follows:
1) 43 20;
2) 40 20;
3) 43 40;
4) all of the above methods.

TEST №3
Rules of the organization for the cost of depreciable assets are regulated:
1) AR 10/99, 9/99, 5/01 AR;
2) AR 14/2000 PBU 6/01;
3) all of the above regulations.

TEST №4
Budgeting is a subject:
1) business risks, key indicators PCD, deviations from the actual forecast indicators;
2) Key figures PCD and deviations of these parameters from the projected values;
3) Key indicators of PCD and deviations of these parameters from the actual values.

TEST №5
Dynamic budgets are:
1) rigid and flexible budgets;
2) tight budgets;
3) Flexible budgets.