【判断题】During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.()
【多选题】Marginal costing and absorption costing are different techniques for assessing profit in a period. If there are changes in inventory during a period, marginal costing and absorption costing give diffe...
A.
If inventory levels increase, marginal costing will report the higher profit.
B.
If inventory levels decrease, marginal costing will report the lower profit.
C.
If inventory levels decrease, marginal costing will report the higher profit.
D.
If the opening and closing inventory volumes are the same, marginal costing and absorption costing will give the same profit figure.
【单选题】When comparing the operating incomes between absorption and variable costing, and beginning finished goods inventory exceeds ending finished goods inventory, it may be assumed that:
A.
Sales increased during the period
B.
Variable cost per unit is less than fixed cost per unit
C.
Absorption costing income exceeds variable costing income
D.
Variable costing income exceeds absorption costing income