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时间:2018-09-15
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1、CostAccounting,13e(Horngrenetal.)Chapter2AnIntroductiontoCostTermsandPurposes59)Costobjectsinclude:A)productsB)customersC)departmentsD)Alloftheseanswersarecorrect.Answer:DDiff:2Terms:costobjectObjective:1AACSB:Reflectivethinking60)Actualcostsare:A)thecostsincurredB)budgetedc
2、ostsC)estimatedcostsD)forecastedcostsAnswer:ADiff:1Terms:actualcostingObjective:1AACSB:Reflectivethinking61)Thegeneraltermusedtoidentifyboththetracingandtheallocationofaccumulatedcoststoacostobjectis:A)costaccumulationB)costassignmentC)costtracingD)conversioncostingAnswer:BD
3、iff:1Terms:costassignmentObjective:1AACSB:Reflectivethinking62)Inordertomakedecisions,managersneedtoknow:A)actualcostsB)budgetedcostsC)bothcostsD)neithercostAnswer:CDiff:1Terms:budgetedcostsObjective:1AACSB:Ethicalreasoning4063)Thecollectionofaccountingdatainsomeorganizedway
4、is:A)costaccumulationB)costassignmentC)costtracingD)conversioncostingAnswer:ADiff:1Terms:costaccumulationObjective:1AACSB:Reflectivethinking64)Budgetedcostsare:A)thecostsincurredthisyearB)thecostsincurredlastyearC)plannedorforecastedcostsD)competitor'scostsAnswer:CDiff:2Term
5、s:budgetedcostsObjective:1AACSB:Reflectivethinking65)Costassignmentis:A)alwaysarbitraryB)includestracingandallocatingC)thesameascostaccumulationD)findingthedifferencebetweenbudgetedandactualcostsAnswer:BDiff:2Terms:costassignmentObjective:1AACSB:Reflectivethinking66)Acostsys
6、temdeterminesthecostofacostobjectby:A)accumulatingandthenassigningcostsB)accumulatingcostsC)assigningandthenaccumulatingcostsD)assigningcostsAnswer:ADiff:2Terms:costaccumulationObjective:1AACSB:Reflectivethinking67)WhichofthefollowingdoesNOTaffectthedirect/indirectclassifica
7、tionofacost?A)thelevelofbudgetedprofitforthenextyear40B)thematerialityofthecostinquestionC)availabletechnologytogatherinformationaboutthecostD)thedesignoftheoperationAnswer:ADiff:2Terms:directcostsofacostobject,indirectcostsofacostobjectObjective:2AACSB:Analyticalskills68)Wh
8、ichofthefollowingstatementsaboutthedirect/indirectcostclassificationisNOTtr
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