见面课：Comparison of Product Costing Systems
Which of the following businesses would most likely use job order costing（分批法）?（ ）A print shop that specializes in wedding invitations.一家专门从事婚礼请柬的印刷店。
Which of the following businesses would most likely use process costing（分步法）?（ ）A maker of frozen orange juice.
If CustomCraft uses job order costing, each of the following is true, except: 如果 CustomCraft 使用分批法进行成本核算，则以下每一项都为真，除了（ ）Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash. 对单个订单的直接人工成本记录为：借记在产品存货，贷记现金。
4. The use of activity-based costing is indicated when it is suspected that each of a firm’s product lines consumes approximately the same amount of overhead resources but the current allocation scheme assigns each line a substantially different amount. 当怀疑公司的每条产品线消耗大致相同数量的间接费用资源，但当前分配方案为每条产品线分配显着不同的数量时，就会使用基于作业的成本核算方法。 （ ）对
If Power Products uses process costing, which of the following are likely to be true: （ ）如果 Power Products 使用基于过程的成本计算法，以下哪项很可能是正确的：The production processes are high volume. 大批量生产。;The products are created with repetitive processes. 产品是通过重复过程创建的。
