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【单选题】
下列各项中,( )使用借方贷方多栏式明细账的账页格式。
A.
长期分摊费用
B.
管理费用
C.
预收账款
D.
本年利润
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参考答案：
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.
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【简答题】“千呼万唤始出来,犹抱琵琶半遮面”,琵琶女为什么有如此表现,这反映了琵琶女怎样的心理? 答:——————————————————————————————————————————————————————————————————————————————————————————
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【单选题】.对下列诗歌的内容与思想感情,理解错误的一项是( ) A.《静女》 这首爱情诗 模拟男孩的口吻,采用第一人称手法来写。 B.《归园田居五首》(其一)表现了作者 在农村 的自由生活和愉快心情。 C.“问君能有几多愁?恰似一江春水向东流”运用 了 对比手法。 D.“千呼万唤始出来,犹抱琵琶半遮面”暗示出 琵琶女 忧愁暗恨的复杂心理。
A.
B.
C.
D.
D
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【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
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【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
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【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.
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【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.
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【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.
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【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.
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【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.
查看完整题目与答案
相关题目：
【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.
查看完整题目与答案
【简答题】“千呼万唤始出来,犹抱琵琶半遮面”,琵琶女为什么有如此表现,这反映了琵琶女怎样的心理? 答:——————————————————————————————————————————————————————————————————————————————————————————
查看完整题目与答案
【单选题】.对下列诗歌的内容与思想感情,理解错误的一项是( ) A.《静女》 这首爱情诗 模拟男孩的口吻,采用第一人称手法来写。 B.《归园田居五首》(其一)表现了作者 在农村 的自由生活和愉快心情。 C.“问君能有几多愁?恰似一江春水向东流”运用 了 对比手法。 D.“千呼万唤始出来,犹抱琵琶半遮面”暗示出 琵琶女 忧愁暗恨的复杂心理。
A.
B.
C.
D.
D
查看完整题目与答案
【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
查看完整题目与答案
【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
查看完整题目与答案
【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.
查看完整题目与答案
【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.
查看完整题目与答案
【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.
查看完整题目与答案
【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.
查看完整题目与答案
【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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