【单选题】In a manufacturing organisation, the transfer from work-in-process account to the finished goods account represents:
A.
Work-in-proces at the end of the period
B.
Total manufacturing costs incurred for the period
C.
Cost of goods completed during the period
【单选题】In a process account, how should abnormal loss be valued?
A.
The same as normal losses
B.
The same as good production
D.
At the cost of conversion cost
【单选题】国家税务总局制发的《税收票证管理办法》自( )起实施。
【单选题】In a process account, how are abnormal losses values?
B.
The same as the good production
C.
At the cost of raw material
D.
The same as normal losses
【单选题】In a manufacturing organisation the transfer from the work-in-process account to the finished goods account represents:
A.
Work-in-process at the end of the period
B.
Cost of goods completed during the period
D.
Total manufacturing costs incurred for the period
【判断题】Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs
【判断题】In a process account, abnormal losses are valued the same as good production.
【单选题】In a process account, how are abnormal losses valued?
B.
The same as good production
C.
At the cost of raw materials
D.
The same as normal losses
【判断题】In a process-costing system, there is always a separate Work-in-Process account for each different process.