管理会计作业培训资料.doc

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1、__________________________________________________PROCESSCOSTINGTRUE/FALSE1.Examplesofindustriesthatwoulduseprocesscostingincludethepharmaceuticalandsemiconductorindustry.Answer:TrueDifficulty:1Objective:1TermstoLearn:process-costingsystem2.Theprincipaldifferencebetweenprocesscostingandj

2、obcostingisthatinjobcostinganaveragingprocessisusedtocomputetheunitcostsofproductsorservices.Answer:FalseDifficulty:2Objective:1TermstoLearn:process-costingsystemTheaveragingprocessisusedtocalculateunitcostsinprocesscosting.3.Process-costingsystemsseparatecostsintocostcategoriesaccording

3、tothetimingofwhencostsareintroducedintotheprocess.____________________________________________________________________________________________________Answer:TrueDifficulty:2Objective:1TermstoLearn:process-costingsystem4.Estimatingthedegreeofcompletionforthecalculationofequivalentunitsisu

4、suallyeasierforconversioncoststhanitisfordirectmaterials.Answer:FalseDifficulty:2Objective:1TermstoLearn:equivalentunitsEstimatingthedegreeofcompletioniseasierforthecalculationofdirectmaterialssincedirectmaterialscanbemeasuredmoreeasilythanconversioncosts.5.Processcostingwouldbemostlikel

5、yusedbyafirmthatproducesheterogeneousproducts.Answer:FalseDifficulty:1Objective:1TermstoLearn:processcosting____________________________________________________________________________________________________Processcostingwouldbemostlikelyusedbyafirmthatproduceshomogeneousproducts.______

6、______________________________________________________________________________________________6.Thelaststepinaprocess-costingsystemistodeterminetheequivalentunitsfortheperiod.Answer:FalseDifficulty:2Objective:2TermstoLearn:processcostingThelaststepinaprocess-costingsystemistoassigntheco

7、stsincurredtocompletedunitsandtounitsinendingworkinprocess.7.Equivalentunitsarecalculatedseparatelyforeachinput.Answer:TrueDifficulty:2Objective:3TermstoLearn:equivalentunits8.Inaprocess-costingsystem,thereisalwaysaseparateWork-in-Processaccountforeachdifferentprocess.Ans