第六章单元测试
  1. Overheads is also known as( ).

  2. A:Material cost B:Direct cost C:Labour cost D:Indirect cost
    答案:Indirect cost
  3. Prime cost includes ( ) ?

  4. A:Direct Materials B:Direct Labour C:Indirect expenses D:Royalty and other direct expenses
  5. OAR is an abbreviation for overheads absorption rate.( )

  6. A:错 B:对
  7. Rent and rates, light and heats always use value as absorption basis.( )

  8. A:对 B:错
  9. Budgeted overheads for machining are 25000. There are 2500 budgeted machine hours in machining. The OAR per machine hour in machining is 10.( )

  10. A:对 B:错

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