MCQ for CA Intermediate COSTING - Chapter 12 - SERVICE COSTING

Sample Multiple Choice Questions (MCQ's) for CA Intermediate - Paper 1 - COST AND MANAGEMENT ACCOUNTING Chapter 12: SERVICE COSTING - For Practice relevant for May/November 23 Examinations


Q1. Composite cost unit for a hospital is:

  1. Per patient
  2. Per patient-day
  3. Per day
  4. Per bed

Answer: 2

Q2. Cost of diesel and lubricant is an example of:

  1. Operating cost
  2. Fixed charges
  3. Semi-variable cost
  4. None of the above

Answer: 1

Q3. Cost units used in power sector is:

  1. Kilo meter (K.M)
  2. Kilowatt-hour (kWh)
  3. Number of electric points
  4. Number of hours

Answer: 2

Q4. Absolute Tonne-km. is an example of:

  1. Composite units in power sector
  2. Composite unit of transport sector
  3. Composite unit for bus operation
  4. Composite unit for oil and natural gas

Answer: 2

Q5. Depreciation is treated as fixed cost if it is related to:

  1. Activity level
  2. Related with machine hours
  3. Efflux of time
  4. None of the above

Answer: 3

Q6. BOT approach means:

  1. Build, Operate and Transfer
  2. Buy, Operate and Transfer
  3. Build, Operate and Trash
  4. Build, Own and Trash 

Answer: 1


CA Intermediate COSTING - MCQ for Chapter 13 -   

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