考试题库与会计决策业务报告版配套作者等人chtb.pdfVIP

Chapter11:Costingandpricinginanentity

Learningobjectives

1.Defineacostobjectandexplainhowcostinformationisused

Q1,Q2,Q3,Q4,Q51,Q52,Q53

2.Classifycostsintodirectcostsandindirectcostsforindividualcostobjects

Q5,Q6,Q7,Q8,Q9,Q10,Q11,Q12,Q54,Q55

3.Discusstheallocationprocessforindirectcosts

Q13,Q14,Q15,Q16,Q17,Q18,Q19,Q20,Q56,Q57,Q58,Q59

4.Calculatethefullcostofacostobject

Q21,Q22,Q23,Q24,Q25,Q26,Q27,Q28,Q29,Q30,Q31,Q32,Q60,Q61

5.Calculateaninventoriableproductcost

Q33,Q34,Q35,Q36,Q37,Q38,Q39,Q40,Q41,Q42,Q43,Q62,Q63

6.Discusspricingissuesforproductsandservices

Q44,Q45,Q46,Q47,Q48,Q49,Q50,Q64,Q65

Multiple-choicequestions

1.Thesystemusedtoallocatecoststocostobjectsisknownas:

a.anaccountingsystem.

*b.acostingsystem.

c.amanagementsystem.

d.aresourcesystem.

Correctanswer:b

LearningObjective11.1~Defineacostobjectandexplainhowcostinformationisused

2.Whichofthefollowingcanbeacostobject?

a.Aproduct.

b.Ageographiclocation.

c.Aserviceunit.

*d.Alloftheoptionscanbecostobjects.

Correctanswer:d

LearningObjective11.1~Defineacostobjectandexplainhowcostinformationisused

3.Anentity’sinternalvaluechainrepresents:

*a.thelinkbetweenallactivitiesundertakenbyanentity.

b.theproductionprocess.

c.theresearchanddevelopmentprocess.

d.noneoftheaboveoptions.

Correctanswer:a