Which of the following would be the appropriate basis for apportioning machinery insurance costs to cost centers within a factory（）
A. The number of the machines in a cost center
B. The value of the machines in a cost center
C. The floor area occupied by the machines in each cost center
D. The operating hours of machines in each cost center
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Which of the following is not true about the difference of financial statements from management reports（）
Are prepared monthly for internal control purposes
B. Contain details of costs incurred in manufacturing
C. Are summarized and prepared mainly for external users of accounting information
D. Provide information to enable the trial balance to be prepared
Which of the following would be classified as direct labor（）
Assembly workers in a company manufacturing televisions
B. A consultant in a firm of management consultants
C. Plasterers in a construction company
D. A stores assistant in a factory store
Which of the following statements are not correct（）
A. Management accounting systems provide information for use in fulfilling legal requirements
B. Management accounting systems provide information for the use of decision-makers within the organization
C. Management accounting systems provide information for use by shareholders
D. Management accounting systems provide information for use by tax authorities
Which of the following would be classified as indirect labor（）
Assembly workers in a company manufacturing televisions
B. A consultant in a firm of management consultants
C. Plasterers in a construction company
D. A stores assistant in a factory store
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