MCQ Collection
japan-cpa-short-answer MCQs
Practice japan-cpa-short-answer questions with answers and explanations.
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Correct Answer: D. A make-or-buy decision compares relevant avoidable costs, capacity effects and qualitative risks
Explanation:
Only differential costs and strategic factors should drive the choice.
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Correct Answer: D. A make-or-buy decision compares relevant avoidable costs, capacity effects and qualitative risks
Explanation:
Only differential costs and strategic factors should drive the choice.
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Correct Answer: B. When a resource is scarce, products are prioritised by contribution per unit of the limiting resource
Explanation:
Contribution per constrained resource maximises short-run result.
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Correct Answer: D. ABC assigns overhead through activities and cost drivers that reflect resource consumption
Explanation:
Cost drivers improve causal overhead assignment.
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Correct Answer: C. ABC assigns overhead through activities and cost drivers that reflect resource consumption
Explanation:
Cost drivers improve causal overhead assignment.
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Correct Answer: C. ABC assigns overhead through activities and cost drivers that reflect resource consumption
Explanation:
Cost drivers improve causal overhead assignment.
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Correct Answer: A. ABC assigns overhead through activities and cost drivers that reflect resource consumption
Explanation:
Cost drivers improve causal overhead assignment.
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Correct Answer: D. Transfer prices influence divisional performance and should be evaluated for goal congruence and tax/legal constraints
Explanation:
Transfer pricing connects internal decisions with organisational goals.
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Correct Answer: A. Transfer prices influence divisional performance and should be evaluated for goal congruence and tax/legal constraints
Explanation:
Transfer pricing connects internal decisions with organisational goals.
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Correct Answer: C. A flexible budget adjusts expected costs and revenues to the actual activity level
Explanation:
Flexing separates volume effects from performance.
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Correct Answer: C. A flexible budget adjusts expected costs and revenues to the actual activity level
Explanation:
Flexing separates volume effects from performance.
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Correct Answer: C. ABC assigns overhead through activities and cost drivers that reflect resource consumption
Explanation:
Cost drivers improve causal overhead assignment.