快速查题-ACCA英国注册会计师试题

 A standard which is kept unchanged over a period of time 

 A standard which is based on current price levels 

 A standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime 

 A standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime 

 Standard costing is useful where products are customised to a customer's specifications. 

 Standard costing provides useful information to assist management in controlling costs 

 Standard costing makes it easier to value inventory 

 Standard costing can be used to predict future costs and set budgets 

 True

 False 

 A standard which is kept unchanged over a period of time 

 A standard which is based on current price levels 

 A standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime  

 A standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime 

 (i) , (ii) and (iii) 

 (i) and (ii) only 

 (i) only 

 (ii) and (iii) only