第二章单元测试
- Which of the following costs are treated as product costs by a merchandising company, such as Walmart? （ ）
Ralph's Sporting Goods is a merchandising company, given the following information, the Cost of Goods Sold is 417,000 ( )Which of the following types of companies would have work in process inventory? （ ）
- Which of the following is not an activity in the value chain? ( )
- A cost that can be traced to a cost object is known as a ( )
- Conversion costs consist of ( )
- Which of the following is part of manufacturing overhead? ( )
- The average cost per unit can be used for predicting total costs at many different output levels （ ）
- Sunk costs are generally relevant to decisions （ ）
- Which of the following types of companies will always have the Cost of Goods Sold account on their income statements? （ ）
A:Cost of shipping merchandise to the store
B:Cost of merchandise purchased for resale
C:Cost of designing and operating the company's website
D:Cost of import duties paid on merchandise purchased from overseas suppliers
答案:Cost of shipping merchandise to the store
###Cost of merchandise purchased for resale
###Cost of import duties paid on merchandise purchased from overseas suppliers
A:错 B:对
答案:对
A:Service
B:Manufacturing
C:Merchandising
D:All choices are correct
答案:Manufacturing
A:Customer Service
B:Administration
C:Marketing
D:Design
答案:Administration
A:direct cost .
B:period cost .
C:product cost .
D:indirect cost .
答案:direct cost .
A:direct materials and manufacturing overhead
B:direct materials and direct labor
C:direct materials, direct labor, and manufacturing overhead .
D:direct labor and manufacturing overhead
答案:direct labor and manufacturing overhead
A:Other indirect manufacturing costs, such as plant utilities .
B:Period costs, such as depreciation on office computers
C:Indirect labor, such as plant forklift operators' wages
D:Indirect materials, such as machine lubricants
答案:Other indirect manufacturing costs, such as plant utilities .
###Indirect labor, such as plant forklift operators' wages
###Indirect materials, such as machine lubricants
A:对 B:错
答案:错
A:对 B:错
答案:错
A:Service and manufacturing companies
B:Service and merchandising companies
C:Merchandising and manufacturing companies
D:Service, merchandising, and manufacturing companies
答案:Merchandising and manufacturing companies
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