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MCQs

Total Questions : 195 | Page 7 of 20 pages
Question 61. If the static budget is $208000 and the flexible budget amount is $305000, then the sales budget variance will be
  1.    $67,000
  2.    $97,000
  3.    $57,000
  4.    $47,000
 Discuss Question
Answer: Option B. -> $97,000
Answer: (b).$97,000
Question 62. The sales budget variance is subtracted from flexible budget amount to calculate
  1.    static budget amount
  2.    unstated amount
  3.    constant amount
  4.    variable amount
 Discuss Question
Answer: Option A. -> static budget amount
Answer: (a).static budget amount
Question 63. The subtracted flexible budget amount can form an actual result to calculate
  1.    unstated budget variance
  2.    flexible budget variance
  3.    constant budget variance
  4.    static budget variance
 Discuss Question
Answer: Option B. -> flexible budget variance
Answer: (b).flexible budget variance
Question 64. If the flexible budget amount is $62000 and an actual result is $35000, then the flexible budget amount would be
  1.    $27,000
  2.    $37,000
  3.    $97,000
  4.    $87,000
 Discuss Question
Answer: Option A. -> $27,000
Answer: (a).$27,000
Question 65. If the sales budget variance for operating income is $68000 and the static budget amount is $19000, then flexible budget amount will be
  1.    $47,000
  2.    $57,000
  3.    $87,000
  4.    $97,000
 Discuss Question
Answer: Option C. -> $87,000
Answer: (c).$87,000
Question 66. The flexible budget amount is added to flexible budget variance to calculate
  1.    static result
  2.    actual result
  3.    secondary result
  4.    primary result
 Discuss Question
Answer: Option B. -> actual result
Answer: (b).actual result
Question 67. If the sales budget variance is $57000 and the flexible budget amount is $97000, then the static budget amount will be
  1.    $40,000
  2.    $154,000
  3.    $164,000
  4.    $124,000
 Discuss Question
Answer: Option A. -> $40,000
Answer: (a).$40,000
Question 68. The difference between the flexible budget amount and the corresponding actual result is called
  1.    corresponding variance
  2.    resultant variance
  3.    flexible budget variance
  4.    static budget variance
 Discuss Question
Answer: Option C. -> flexible budget variance
Answer: (c).flexible budget variance
Question 69. The flexible budget amount is $57000 and flexible budget variance is $14000, then actual result amount will be
  1.    $61,000
  2.    $71,000
  3.    $43,000
  4.    $24,000
 Discuss Question
Answer: Option B. -> $71,000
Answer: (b).$71,000
Question 70. The static budget amount is subtracted from the flexible budget amount to calculate the
  1.    sales budget variance
  2.    cost budget variance
  3.    resultant budget variance
  4.    static budget variance
 Discuss Question
Answer: Option A. -> sales budget variance
Answer: (a).sales budget variance

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