管理会计作业知识分享.doc

《管理会计作业知识分享.doc》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、管理会计作业精品文档PROCESSCOSTINGTRUE/FALSE1.Examplesofindustriesthatwoulduseprocesscostingincludethepharmaceuticalandsemiconductorindustry.Answer:TrueDifficulty:1Objective:1TermstoLearn:process-costingsystem2.Theprincipaldifferencebetweenprocesscostingandjobcostingistha

2、tinjobcostinganaveragingprocessisusedtocomputetheunitcostsofproductsorservices.Answer:FalseDifficulty:2Objective:1TermstoLearn:process-costingsystemTheaveragingprocessisusedtocalculateunitcostsinprocesscosting.3.Process-costingsystemsseparatecostsintocostcategor

3、iesaccordingtothetimingofwhencostsareintroducedintotheprocess.Answer:TrueDifficulty:2Objective:1TermstoLearn:process-costingsystem4.Estimatingthedegreeofcompletionforthecalculationofequivalentunitsisusuallyeasierforconversioncoststhanitisfordirectmaterials.Answe

4、r:FalseDifficulty:2Objective:1TermstoLearn:equivalentunitsEstimatingthedegreeofcompletioniseasierforthecalculationofdirectmaterialssincedirectmaterialscanbemeasuredmoreeasilythanconversioncosts.5.Processcostingwouldbemostlikelyusedbyafirmthatproducesheterogeneou

5、sproducts.Answer:FalseDifficulty:1Objective:1TermstoLearn:processcostingProcesscostingwouldbemostlikelyusedbyafirmthatproduceshomogeneousproducts.收集于网络，如有侵权请联系管理员删除精品文档6.Thelaststepinaprocess-costingsystemistodeterminetheequivalentunitsfortheperiod.Answer:False

6、Difficulty:2Objective:2TermstoLearn:processcostingThelaststepinaprocess-costingsystemistoassignthecostsincurredtocompletedunitsandtounitsinendingworkinprocess.7.Equivalentunitsarecalculatedseparatelyforeachinput.Answer:TrueDifficulty:2Objective:3TermstoLearn:equ

7、ivalentunits8.Inaprocess-costingsystem,thereisalwaysaseparateWork-in-Processaccountforeachdifferentprocess.Answer:TrueDifficulty:2Objective:3TermstoLearn:processcosting9.Process-costingjournalentriesandjob-costingjournalentriesaresimilarwithrespecttodirectmateri

8、alsandconversioncosts.Answer:TrueDifficulty:2Objective:4TermstoLearn:process-costingsystem10.Theaccounting(forabakery)entrytorecordthetransferofrollsfromthemixingdepa