管理会计习题与答案：Process costing unit Test and Answer.docxVIP

一、单选题 1、Information relating to two processes (F and G) was as follows: Process Normal loss as % of Input input liters output litres F 8 65,000 58,900 G 5 37,500 35,700 For each process, was there an abnormal loss or an abnormal gain? A. Process F Process G Abnormal gain Abnormal loss B. Process F Process G Abnormal loss Abnormal gain C. Process F Process G Abnormal gain Abnormal gain D. Process F Process G Abnormal loss Abnormal loss 正确答案：B 解析： Process F: expected output = 0.92 × 65,000 = 59,800 actual output = 58,900 ∴ abnormal loss Process G: expected output = 0.95 × 37,500 = 35,625 actual output = 35,700 ∴ abnormal gain 2、A cleaning fluid is produced by a series of process. The following information relates to the final process: ?Opening WIP 2000litres ?Closing WIP 1500litres ?Input 42300litres ?Transfer to finished goods stock 40100litres ?Normal loss 400litres ?The abnormal loss is: ? A.1300litres B.1800litres C.2300litres D.800 litres 正确答案：C 解析： Opening WIP 2,000litres + Input 42,300litres - Transfer to finished goods stock 40,100litres - Closing WIP 1,500litres Actual loss 2,700litres -Normal loss 400litres Then，Abnormal loss 2,300litres 3、A company uses process costing to value its output and all materials are input at the start of the process. ? The following information relates to the process for one month: ?Input 3,000 units ?Opening stock 400 units ?Losses 10% of input is expected to be lost ?C