A. capacity write down
B. capacity write up
C. capacity supplied
D. capacity borrowed
Related Mcqs:
- The measuring of capacity in terms of normal capacity utilization is also termed as __________?
A. output demanded
B. input demanded
C. capacity supplied
D. capacity borrowed - The difference between master budget capacity and practical capacity is considered as ________?
A. normal used capacity
B. unplanned and unused capacity
C. planned unused capacity
D. unplanned used capacity - The capacity level of operations which is less than theoretical capacity is considered as ___________?
A. practical capacity
B. theoretical costing
C. standard capacity
D. actual capacity - The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as ___________?
A. denominator
B. numerator
C. multiplier
D. equalizer - The theoretical capacity of the company considers ideal goal of ___________?
A. normal utilization
B. standard utilization
C. capacity utilization
D. actual utilization - An amount of available capacity other than employed capacity, to meet the customer’s demand, is classified as _________?
A. targeted capacity
B. budgeted capacity
C. recovery capacity
D. unused capacity - If the capacity utilization and its cost are fixed in product costing, the capacity management is ___________?
A. for short run
B. for long run
C. for one day
D. for few days - In accounting terms, the term capacity refers to ____________?
A. upper limit
B. lower limit
C. zero limit
D. minimal cost - The type of outcomes, which can never be measured in numerical terms in books of accounts are classified as _________?
A. expected factors
B. recorded factors
C. qualitative factors
D. quantitative factors - An approach used for choosing capacity level, having no beginning inventory, is classified as __________?
A. write off variance approach
B. write in variance approach
C. adjusted variance approach
D. unadjusted variance approach
