第五章单元测试
- Which one of the following statements is incorrect? ( )
- Equivalent units express （ ）
- Process B had no opening inventory. 13,500 units of raw material were transferred in at $4.50 per unit. Additional material at $1.25 per unit was added in process. Labour and overheads were $6.25 per completed unit and $2.50 per unit incomplete. If 11,750 completed units were transferred out, what was the closing inventory in Process B? ( )
- Dairymaid makes organic yogurt. The only ingredients, milk and bacteria cultures, are added at the very beginning of the fermentation process. At month end, Dairymaid has 100,000 cups of yogurt that are only 25% of the way through the fermentation process. The equivalent units of direct materials in ending work in process are ( )
- Which of the following is false concerning process costing? ( )
Conversion costs consist of ( )
- The journal entry needed to record direct labor used but unpaid in the Finishing Department during the month would be Debit Finished Goods Inventory; Credit Wages Payable ( )
The distinction between job costing and process costing can be summarized as ( )- The weighted-average method computes unit costs by dividing total costs in the Work in Process account by total equivalent units completed to date and assigns this average cost to units completed and to units in ending work-in-process inventory. （ ）
- Operating income can differ materially between the weighted-average method and the first-in, first-out method when (1) direct material or conversion cost per equivalent unit varies significantly from period to period and (2) physical-inventory levels of work in process are large in relation to the total number of units transferred out of the process. ( )
A:In job costing, the direct cost of a job can be ascertained from materials requisitions notes and job tickets or time sheets
B:Job costs are collected separately, whereas process costs are averages
C:In process costing, information is needed about work passing through a process and work remaining in each process
D:In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs
答案:In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs
A:A unit of product in relation to which costs are ascertained
B:The amount of work achievable, at standard efficiency levels, in an hour
C:the amount of work done during a period in terms of fully completed units of output.
D:A unit of output which is identical to all others manufactured in the same process
A:$6,562.50
B:$25,375.00
C:$14,437.50
D:$12,250.00
A:120,000 cups
B:125,000 cups
C:100,000 cups
D:25,000 cups
A:It is well suited for a company whose products are indistinguishable from each other.
B:It uses multiple WIP accounts, one for each processing department .
C:It accumulates production costs by activities.
D:It transfers costs from one processing department to the next.
A:direct labor + manufacturing overhead B:direct materials + direct labor C:direct materials + manufacturing overhead D:direct materials + direct labor + manufacturing overhead
A:对 B:错
A:错 B:对
A:对 B:错
A:错 B:对
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