最新会计作业说课讲解.doc

《最新会计作业说课讲解.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、PROCESSCOSTINGTRUE/FALSE1.Examplesofindustriesthatwoulduseprocesscostingincludethepharmaceuticalandsemiconductorindustry.Answer:TrueDifficulty:1Objective:1TermstoLearn:process-costingsystem2.Theprincipaldifferencebetweenprocesscostingandjobcostingisthatinjobcostinganaveragingprocessisused

2、tocomputetheunitcostsofproductsorservices.Answer:FalseDifficulty:2Objective:1TermstoLearn:process-costingsystemTheaveragingprocessisusedtocalculateunitcostsinprocesscosting.3.Process-costingsystemsseparatecostsintocostcategoriesaccordingtothetimingofwhencostsareintroducedintotheprocess.An

3、swer:TrueDifficulty:2Objective:1TermstoLearn:process-costingsystem4.Estimatingthedegreeofcompletionforthecalculationofequivalentunitsisusuallyeasierforconversioncoststhanitisfordirectmaterials.Answer:FalseDifficulty:2Objective:1TermstoLearn:equivalentunitsEstimatingthedegreeofcompletionis

4、easierforthecalculationofdirectmaterialssincedirectmaterialscanbemeasuredmoreeasilythanconversioncosts.5.Processcostingwouldbemostlikelyusedbyafirmthatproducesheterogeneousproducts.Answer:FalseDifficulty:1Objective:1TermstoLearn:processcostingProcesscostingwouldbemostlikelyusedbyafirmthat

5、produceshomogeneousproducts.6.Thelaststepinaprocess-costingsystemistodeterminetheequivalentunitsfortheperiod.Answer:FalseDifficulty:2Objective:2TermstoLearn:processcostingThelaststepinaprocess-costingsystemistoassignthecostsincurredtocompletedunitsandtounitsinendingworkinprocess.7.Equiva

6、lentunitsarecalculatedseparatelyforeachinput.Answer:TrueDifficulty:2Objective:3TermstoLearn:equivalentunits8.Inaprocess-costingsystem,thereisalwaysaseparateWork-in-Processaccountforeachdifferentprocess.Answer:TrueDifficulty:2Objective:3TermstoLearn:processcosting9.Process-costingjournalen

7、triesandjob-costingjournalentriesaresimilarwithrespecttodirectmaterialsandconversioncosts.Answer:TrueDifficulty:2Objective:4TermstoLearn:process-costingsystem10.Theaccounting(forabakery)entrytorecordthetransferofrollsfromthemixingdepartmenttothebakingdepartmentis:Wo