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判断题 The distinction between job costing and process costing can be summarized as ( )

A. 对

B. 错

Cost and Managerial Accounting（成本管理会计）课程封面

学科：Cost and Managerial Accounting（成本管理会计）

时间：2025-09-01 07:29:29

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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. ( )

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. ( )

<img src="https://tihai-oss-cloud.itihey.com/img/c1b5e33f42e3d087715d7f06204b69c9.png"> The distinction between job costing and process costing can be summarized as ( )

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 ( )

Conversion costs consist of ( )

A. direct materials + direct labor + manufacturing overheadB. direct materials + direct laborC. direct labor + manufacturing overheadD. direct materials + manufacturing overhead

Which of the following is false concerning process costing? ( )

A. It accumulates production costs by activitiesB. It transfers costs from one processing department to the nextC. It is well suited for a company whose products are indistinguishable from each otherD. It uses multiple WIP accounts, one for each processing department

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 ( )

A. 100,000 cupsB. 25,000 cupsC. 125,000 cupsD. 120,000 cups

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? ( )

A. $6,562.50B. $12,250.00C. $14,437.50D. $25,375.00

Equivalent units express ( )

A. A unit of output which is identical to all others manufactured in the same processB. the amount of work done during a period in terms of fully completed units of outputC. A unit of product in relation to which costs are ascertainedD. The amount of work achievable, at standard efficiency levels, in an hour

Which one of the following statements is incorrect? ( )

A. Job costs are collected separately, whereas process costs are averagesB. In job costing, the direct cost of a job can be ascertained from materials requisitions notes and job tickets or time sheetsC. In process costing, information is needed about work passing through a process and work remaining in each processD. In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs

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