第三章单元测试
For which of the following would job costing not be appropriate? （ ）
对于以下哪一项，不适合采用分批法进行成本核算？
- Assuming the amount of manufacturing overhead over-allocation or under-allocation is material, which account is adjusted at the end of the period? （ ）
- Whenever direct material, direct labor, and manufacturing overhead are recorded on a job cost record, an associated journal entry is made to debit which of the following accounts? （ ）
- When a job is completed, the total cost of manufacturing the job should be moved to which of the following general ledger accounts? （ ）
- When using job costing at a service firm, professional labor cost would be considered an indirect cost of serving the client. （ ）
- A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a profit margin. Job number Y256 was sold for $1,690 and incurred overheads of $694. What was the prime cost of the job? （ ）
- Which of the following is/are characteristics of job costing? （ ）
The following information relates to job 2468, which is being carried out by AB Company to meet a customer's order. What is the selling price to the customer for job 2468? （ ）- A firm makes special assemblies to customers' orders and uses job costing. The data for a period are:
What overhead should be added to job number CC20 for the period? ( ) - A firm makes special assemblies to customers' orders and uses job costing. The data for a period are:
Job number BB15 was completed and delivered during the period. What was the approximate value of closing work-in-progress at the end of the period? ( )
A:Manufacturer of custom-ordered production equipment 定制生产设备的制造商 B:Law firm 律师事务所
C:Aircraft manufacturer 飞机制造商 D:Manufacturer of mass-produced beverages 大规模生产饮料的制造商
答案:Manufacturer of mass-produced beverages 大规模生产饮料的制造商
A:Sales Revenue
B:Cost of Goods Sold
C:Work in Process Inventory
D:Finished goods Inventory
A:Sales Revenue
B:Cost of Goods Sold
C:Work in Process Inventory
D:Finished Goods Inventory
A:Cost of Goods Sold
B:Work in Process Inventory
C:Finished Goods Inventory
D:Sales Revenue
A:对 B:错
A:$1,300
B:$996
C:$606
D:$489
A:Work undertaken on the customer's premises
B:Customer-driven production
C:Complete production possible within a single accounting period
D:Homogeneous products
A:$17,333
B:$19,500
C:$16,250
D:$20,800
A:$72,761
B:$65,157
C:$126,000
D:$69,290
A:$217,323
B:$101,675
C:$227,675
D:$58,575
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