MCQOPTIONS
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MCQOPTIONS
This section includes 657 Mcqs, each offering curated multiple-choice questions to sharpen your Testing Subject knowledge and support exam preparation. Choose a topic below to get started.
| 1. |
The cost which is changed in proportion to level the total volume is |
| A. | fixed cost |
| B. | variable cost |
| C. | total cost |
| D. | infeasible cost |
| Answer» C. total cost | |
| 2. |
The balance sheet, in which all the costs of the product that must be considered as its assets, is said to be |
| A. | factory overhead costs |
| B. | manufacturing overhead costs |
| C. | Inventoriable costs |
| D. | finished costs |
| Answer» D. finished costs | |
| 3. |
The normal activity range in which there is relationship between activity and costs is classified as |
| A. | relevant range |
| B. | irrelevant range |
| C. | cause range |
| D. | effective range |
| Answer» B. irrelevant range | |
| 4. |
The cost computed by dividing total manufacturing cost and total manufactured units is known as |
| A. | per unit cost |
| B. | total cost |
| C. | total indirect cost |
| D. | total effective cost |
| Answer» B. total cost | |
| 5. |
Which of the following is an example of revenue center? |
| A. | sales department |
| B. | investing center |
| C. | marketing department |
| D. | segment department |
| Answer» B. investing center | |
| 6. |
The segment of subunit of company, whose manager is responsible for specific set of instructions and activities perform is classified as |
| A. | subunit center |
| B. | instruction center |
| C. | responsibility center |
| D. | activity segment |
| Answer» D. activity segment | |
| 7. |
The cost, which is related to specific cost object and economically traceable, will be classified as |
| A. | direct cost |
| B. | indirect cost |
| C. | line cost |
| D. | staff cost |
| Answer» B. indirect cost | |
| 8. |
The use of variables to signal whether the strategies are effective or ineffective is classified as |
| A. | evaluating strategy |
| B. | performing strategy |
| C. | warned strategy |
| D. | weighted strategy |
| Answer» B. performing strategy | |
| 9. |
The conversion cost is subtracted from manufacturing overhead cost is to calculate the |
| A. | manufacturing labor costs |
| B. | direct labor costs |
| C. | direct manufacturing labor costs |
| D. | indirect manufacturing labor costs |
| Answer» D. indirect manufacturing labor costs | |
| 10. |
The inventory of the final goods that are not yet sold is called |
| A. | finished goods inventory |
| B. | indirect material inventory |
| C. | direct materials inventory |
| D. | work in process inventory |
| Answer» B. indirect material inventory | |
| 11. |
The labor which works as forklift truck, plant guards and the rework labor is classified as |
| A. | prime overhead |
| B. | conversion overhead |
| C. | factory overhead |
| D. | manufacturing overhead |
| Answer» E. | |
| 12. |
The wages and other benefits, provided to assembly line workers and operators of machine are classified under the |
| A. | work in process costs |
| B. | finished costs |
| C. | direct manufacturing labor costs |
| D. | indirect manufacturing labor costs |
| Answer» E. | |
| 13. |
An acquisition cost of raw material is to be used in the manufacturing, and becoming a component of cost object is classified as |
| A. | direct material costs |
| B. | indirect material costs |
| C. | direct labor costs |
| D. | indirect labor costs |
| Answer» B. indirect material costs | |
| 14. |
An overtime is considered in cost accounting as |
| A. | indirect costs |
| B. | overhead costs |
| C. | premium costs |
| D. | both a and b |
| Answer» E. | |
| 15. |
The wages paid to workers of the factory are termed as |
| A. | workers premium |
| B. | overtime premium |
| C. | factory premium |
| D. | wage premium |
| Answer» C. factory premium | |
| 16. |
For the companies in service sector, the cost which is not considerable is |
| A. | Inventoriable costs |
| B. | finished costs |
| C. | factory overhead costs |
| D. | manufacturing overhead costs |
| Answer» B. finished costs | |
| 17. |
If the conversion cost is $25000 and direct manufacturing labor cost is $17000, then the manufacturing overhead cost would be |
| A. | $14,700 |
| B. | $68,000 |
| C. | $8,000 |
| D. | $42,000 |
| Answer» D. $42,000 | |
| 18. |
In the income statement of merchandising costs, the period cost includes all costs which are not related to |
| A. | cost of resale goods |
| B. | cost of manufacturing goods |
| C. | timed resale of goods |
| D. | cost of purchased goods |
| Answer» E. | |
| 19. |
The supplies, plant maintenance, plant rent, plant insurance and cleaning labor come under the type of costs called |
| A. | labor costs |
| B. | factory overhead costs |
| C. | finished costs |
| D. | manufacturing costs |
| Answer» C. finished costs | |
| 20. |
An inward delivery charges and custom duties are classified as |
| A. | direct labor costs |
| B. | indirect labor costs |
| C. | direct material costs |
| D. | indirect material costs |
| Answer» D. indirect material costs | |
| 21. |
The conversion cost is subtracted from direct manufacturing labor cost to calculate the |
| A. | direct overheads |
| B. | overhead costs |
| C. | factory overhead |
| D. | manufacturing overhead cost |
| Answer» E. | |
| 22. |
In costing of project, the wages paid to workers for the unproductive work at the time of material shortage is termed as |
| A. | indirect wages |
| B. | health wages |
| C. | idle time wages |
| D. | shortage time wages |
| Answer» D. shortage time wages | |
| 23. |
If the direct material cost is $85000 and direct manufacturing labor is $25000, then prime cost would be |
| A. | $13,500 |
| B. | $55,600 |
| C. | $60,000 |
| D. | $110,000 |
| Answer» E. | |
| 24. |
The calculation of product cost, gathering information for planning and analyzing information for decisions making are the features of |
| A. | information accounting |
| B. | cost accounting |
| C. | analyzing accounts |
| D. | marketing costs |
| Answer» C. analyzing accounts | |
| 25. |
In an income statement, when costs become cost of sold goods and manufactured products are sold, such costs are |
| A. | inventoriable costs |
| B. | finished costs |
| C. | factory overhead costs |
| D. | manufacturing overhead costs |
| Answer» B. finished costs | |
| 26. |
The direct service labor is $5000, the idle time wages are $1000 and the overtime premium is $450, then the total figure would be |
| A. | $4,450 |
| B. | $6,450 |
| C. | $21,500 |
| D. | $14,300 |
| Answer» C. $21,500 | |
| 27. |
The terms used in manufacturing cost systems are |
| A. | manufacturing costs |
| B. | prime costs |
| C. | conversion costs |
| D. | both b and c |
| Answer» E. | |
| 28. |
If the direct service labor is $7000, the idle time wages are $2000 and the overtime premium is $950, then the total figure would be |
| A. | $5,850 |
| B. | $5,950 |
| C. | $9,950 |
| D. | $10,050 |
| Answer» D. $10,050 | |
| 29. |
Convective heat transfer coefficient doesn’t depend on |
| A. | Surface area |
| B. | Space |
| C. | Time |
| D. | Orientation of solid surface |
| Answer» B. Space | |
| 30. |
Unit of rate of heat transfer is |
| A. | Joule |
| B. | Newton |
| C. | Pascal |
| D. | Watt |
| Answer» E. | |
| 31. |
The literature of heat transfer generally recognizes distinct modes of heat transfer. How many modes are there? |
| A. | One |
| B. | Two |
| C. | Three |
| D. | Four |
| Answer» D. Four | |
| 32. |
An oil cooler in a high performance engine has an outside surface area 0.12 m² and a surface temperature of 65 degree Celsius. At any intermediate time air moves over the surface of the cooler at a temperature of 30 degree Celsius and gives rise to a surface coefficient equal to 45.4 W/ m² K. Find out the heat transfer rate? |
| A. | 238.43 W |
| B. | 190.68 W |
| C. | 543.67 W |
| D. | 675.98 W |
| Answer» C. 543.67 W | |
| 33. |
Consider system A at uniform temperature t and system B at another uniform temperature T (t > T). Let the two systems be brought into contact and be thermally insulated from their surroundings but not from each other. Energy will flow from system A to system B because of |
| A. | Temperature difference |
| B. | Energy difference |
| C. | Mass difference |
| D. | Volumetric difference |
| Answer» B. Energy difference | |
| 34. |
A soil mass in a three-phase system consists of ______ |
| A. | solids, water and air |
| B. | sand, gravel and air |
| C. | solids and water only |
| D. | solids and air only |
| Answer» B. sand, gravel and air | |
| 35. |
When the soil is fully saturated, then there are no air voids present in it. |
| A. | True |
| B. | False |
| C. | May be True or False |
| D. | Can't say |
| Answer» B. False | |
| 36. |
The weight of total voids is equal to the weight of Water. |
| A. | True |
| B. | False |
| C. | May be True or False |
| D. | Can't say |
| Answer» B. False | |
| 37. |
The volume of voids Vᵥ is equal to the sum of ______ |
| A. | the volume of air and volume of solids |
| B. | the volume of air and volume of water |
| C. | the volume of water and volume of solids |
| D. | the volume of water and the weight of water |
| Answer» C. the volume of water and volume of solids | |
| 38. |
The phase diagram is also known as _______ |
| A. | soil grain diagram |
| B. | block diagram |
| C. | constituents diagram |
| D. | element diagram |
| Answer» C. constituents diagram | |
| 39. |
The conversion cost is $2000 and the manufacturing overhead cost is $7000, then the direct manufacturing labor cost will be |
| A. | $27,000 |
| B. | $13,000 |
| C. | $130,000 |
| D. | $29,500 |
| Answer» C. $130,000 | |
| 40. |
In cost terms, the direct manufacturing labor cost is included in |
| A. | manufacturing costs |
| B. | prime costs |
| C. | conversion costs |
| D. | both b and c |
| Answer» E. | |
| 41. |
The direct manufacturing labor costs is added into manufacturing overhead cost to calculate |
| A. | transaction costs |
| B. | conversion costs |
| C. | resale costs |
| D. | merchandise costs |
| Answer» C. resale costs | |
| 42. |
The direct material costs are added into direct manufacturing costs, to calculate |
| A. | discuss costs |
| B. | prime costs |
| C. | resale cost |
| D. | merchandise costs |
| Answer» C. resale cost | |
| 43. |
The labor related to the manufacturing of the product can be classified under |
| A. | direct manufacturing labor costs |
| B. | indirect manufacturing labor costs |
| C. | work in process cost |
| D. | finished costs |
| Answer» B. indirect manufacturing labor costs | |
| 44. |
MongoDB uses a ____________ lock that allows concurrent read access to a database but exclusive write access to a single write operation. |
| A. | readers |
| B. | readers-writer |
| C. | writer |
| D. | none of the mentioned |
| Answer» C. writer | |
| 45. |
Which of the following is not a NoSQL database? |
| A. | SQL Server |
| B. | MongoDB |
| C. | Cassandra |
| D. | None of the mentioned |
| Answer» B. MongoDB | |
| 46. |
Which of the following is a NoSQL Database Type? |
| A. | SQL |
| B. | Document databases |
| C. | JSON |
| D. | All of the mentioned |
| Answer» C. JSON | |
| 47. |
Which of the following is a wide-column store? |
| A. | Cassandra |
| B. | Riak |
| C. | MongoDB |
| D. | Redis |
| Answer» B. Riak | |
| 48. |
Which of the following sorting is not supported by MongoDB? |
| A. | collation |
| B. | collection |
| C. | heap |
| D. | none of the mentioned |
| Answer» B. collection | |
| 49. |
“Sharding” a database across many server instances can be achieved with _______________ |
| A. | LAN |
| B. | SAN |
| C. | MAN |
| D. | All of the mentioned |
| Answer» C. MAN | |
| 50. |
NoSQL databases is used mainly for handling large volumes of ______________ data. |
| A. | unstructured |
| B. | structured |
| C. | semi-structured |
| D. | all of the mentioned |
| Answer» B. structured | |