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【判断题】
蛋糕是采用分蛋搅拌法，即蛋白与蛋黄分开搅打再混合而制成的一种海绵蛋糕。A.
正确
B.
错误
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举一反三
【单选题】The first step in the seven-step approach to job costing is to
A.
select the cost-allocation base to use in assigning indirect costs to the job.
B.
identify the direct costs of the job.
C.
identify the job that is the chosen cost object.
D.
identify the indirect-cost pools associated with the job.
【单选题】When job costing is in use, underapplied overhead:
A.
Represents the cost of manufacturing overhead that relates to unfinished jobs.
B.
Is indicated by a credit balance remaining at year-end in the Manufacturing Overhead account.
C.
Is closed out at year-end into the Cost of Goods Sold account if the amount is not material.
D.
Results when actual overhead costs incurred during a year are less than the amounts applied to individual jobs.
【单选题】Job costing:
A.
Records the flow of costs for each customer/product/department
B.
Is commonly used when each unit of output is identical
C.
Can only be used in manufacturing
D.
Allocates an equal amount of costs to each unit made during a time period
【单选题】Which of the following is not used to accumulate product costs in a job costing environment?
A.
Time card
B.
Customer invoice
C.
Materials requisition form
D.
Job cost sheet
【单选题】Would the following organisations use job costing or process costing - advertising agency and mobile phone manufacturer?
A.
Advertising agency - process costing Mobile phone manufacturer - job costing
B.
Advertising agency - job costing Mobile phone manufacturer - process costing
C.
Advertising agency - process costing Mobile phone manufacturer - process costing
D.
Advertising agency - job costing Mobile phone manufacturer - job costing
【单选题】If Customcraft uses job order costing, each of the following is true, except:
A.
Individual job cost sheets accumulate all manufacturing costs applicable to each job and together constitute a subsidiary ledger for the Work in Process Inventory account.
B.
Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash, as well as by entering the amount on the job cost sheets.
C.
The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account, as well as by entering the amount used on job cost sheets.
D.
The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead account to the Work in Process Inventory account, as well as entered on the individual job cost sheets.
【多选题】Which of the following statement related job costing is true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
【单选题】Under process costing and job costing, theaccounting treatment for the normal spoilage (assume related to normal factoryoperations) is Process costing Job costing a. Loss account is charged. ...
A.
Process costing Job costing Loss account is charged. Loss account is charged.
B.
Process costing Job costing Upontransfer, spoilage costs Lossaccount is charged. are transferred along with other costs.
C.
Process costing Job costing Upon transfer, spoilage costs are Manufacturing overhead transferredalong with other costs. control is charged.
D.
Process costing Job costing Manufacturingoverhead control is charged. No entry.
【单选题】Which of the following differentiates job costing from process costing?
A.
Job costing is used when each unit of output is identical, and process costing deals with unique products.
B.
Job costing is used when each unit of output is identical and not produced in batches, and process costing deals with unique products produced on large scale.
C.
Process costing is used when each unit of output is identical, and job costing deals with unique products not produced in batches.
D.
Job costing is used by manufacturing industries, and process costing is used by service industries.
【单选题】Which of the following statement related job costing is not true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
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