Cost Accounting Quiz / MCQ for All Competitive Exam (PGT Teacher, PGT Commerce, UGC NET/JRF, UKSSSC, DSSSB, CTET, PSU Accountant, IBPS, SBI, PO/Clerk, LIC, RBI Assistant, LIC Assistant, IBPS Clerk, IBPS RRB Exams)
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Q1. In management accounting, an emphasis and focus must be
प्रबंधन लेखांकन में, एक जोर और फोकस होना चाहिए
A. Future Oriented
B. Past Oriented
C. Communication Oriented
D. Bank Oriented
Q2. Total revenues is subtracted from total variable costs to calculate
गणना करने के लिए कुल परिवर्तनीय लागतों से कुल राजस्व घटाया जाता है
A. Revenue Margin
B. Variable Margin
C. Contribution Margin
D. Divisor Margin
Q3. Which of the following are characteristics of B.E.P?
बी.ई.पी. की विशेषताएँ निम्नलिखित में से कौन सी हैं?
a) There is no loss and no profit to the firm.
b) Total revenue is equal to total cost.
c) Contribution is equal to fixed cost.
d) All of the above.
Q4. Which of the following are limitations of break-even analysis?
ब्रेक-सम एनालिसिस की सीमाएँ निम्नलिखित में से कौन सी हैं?
A) Static concept
b) Capital employed is taken into account.
c) Limitation of non-linear behavior of costs
d) Limitation of presence of perfect competition
Q5. Fixed cost is divided by break-even revenues to calculate
गणना करने के लिए निश्चित लागत को ब्रेक-सम रेवेन्यू से विभाजित किया जाता है
A. Cost Margin
B. Fixed Margin
C. Revenue Margin
D. Contribution Margin
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