关于management accounting的选择题

题目

关于management accounting的选择题
Question 7
Question 7
1.
When a job is complete:
Answer
Work-in-Process Control is debited
the cost of the job is transferred to Manufacturing Overhead Control
actual direct materials,actual direct manufacturing labour,and allocated manufacturing overhead will comprise the total cost of the job
Finished Goods Control is credited
1 points
Question 8
Question 8
1.
________ costing is used by a business to price unique products for different jobs.
Answer
Job
Process
Traditional
Actual
For externally reported inventory costs,the Work-in-Process Control account is increased (debited) by:
Answer
customer-service costs
the purchase costs of direct and indirect materials
allocated plant utility costs
marketing costs
@
During an accounting period,job costs are computed on an ongoing basis by the use of:
Answer
budgeted indirect-cost rates
underallocated indirect-cost rates
actual allocation rates
overallocated indirect-cost rates
Answer the following questions using the information below:
Joni's Kitty Supplies applies manufacturing overhead costs to products at a budgeted indirect-cost rate of $60 per direct manufacturing labour-hour.A retail outlet has requested a bid on a special order of the Toy Mouse product.Estimates for this order include:Direct materials $40,000; 500 direct manufacturing labour-hours at $20 per hour; and a 20% markup rate on total manufacturing costs.
The bid price for this special order is:
Answer
$50,000
$60,000
$96,000
$80,000
1.
Different products consume different proportions of manufacturing overhead costs because of differences in all of the following EXCEPT:
Answer
setup times
customers' customisation specifications
product design
selling prices
1 points
Question 24
Question 24
1.
Logical cost allocation bases include:
Answer
cubic feet of packages moved to measure distribution activity
direct manufacturing labour hours to measure designing activity
machine hours to measure setup activity
All of these answers are correct.
26
The use of a single indirect-cost rate is more likely to:
Answer
undercost high-volume simple products
undercost lower-priced products
undercost low-volume complex products
Both B and C are correct.

答案

1.When a job is complete：actual direct materials,actual direct manufacturing labour,and allocated manufacturing overhead will comprise the total cost of the job
2.job costing is used by a business to price unique products for different jobs
3.For externally reported inventory costs,the Work-in-Process Control account is increased (debited) by:allocated plant utility costs
4.
没有时间看了,我英文太烂,先回答到此吧.答案仅供参考