公司汽车修理费、油费取得增值税专用发票进项税额抵扣，生产销售企业或提供修理修配劳务的企业，则生产性质的加油费可以抵扣，但管理部门所用车辆的加油费不得抵扣。（ ）
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1 .纳税人采取折扣方式销售货物，如果销售额和折扣额在同张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。（ ）
Y 对 N 错
2 .A company operates a job costing system. Job number 506 requires $64 of direct materialsand 7 hours of direct labour. Direct labour is paid $8 per hour. Production overheads areabsorbed at the rate of $20 per direct labour hour and non-production overheads at a rate of60% of prime cost.What is the total cost of job number 506?
A $332 B $352 C $416 D $448
3 .增值税一般纳税人因销售货物退回或者折让而退还给购买方的增值税额，不得从当期的销项税额中扣减。（ ）
Y 对 N 错
4 .纳税人采取折扣方式销售货物，如果销售额和折扣额在同一张发票金额栏上分别注明的，可按折扣后的销售额征收增值税。（ ）
Y 对 N 错
5 .Which of the following are characteristics of job costing?(1) Homogenous products.(2) Customer-driven manufacture.(3) Completion is usually within a single accounting period.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
7 .Which of the following manufacturing operations is best suited to using a job ordersystem?
A Manufacture of light aircraft B Bottling of soft drinks C Crude oil refining D Manufacture of plastic packaging
8 .Which of the following statements concerning job cost sheets are correct?(1) A job cost sheet shows the direct materials used on that specific job(2) A job cost sheet shows the selling costs associated with a particular job(3) The amount of factory overhead on a job cost sheet is charged at a pre-determinedrate
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
9 .The factory overhead account in a company’s job order cost system shows a credit balance atthe end of an accounting period.What does this indicate?
A That an error has occurred in the job cost system B That the company made a loss during the period C That actual overheads were less than overheads charged to jobs D That rectification costs have been incurred
10 .JM uses a job order cost system. Overhead is charged at $20 per direct labour hour. Jobnumber 666 includes $2,000 of direct labor cost and 150 direct labour hours. $1,500 ofindirect labor cost was also incurred.Which journal entry correctly records the wage-related cost?
A Dr Work in progress $3,500Cr Wages payable $3,500. B Dr Wage expense $3,500Cr Wages payable $3,500 C Dr Work in progress $2,000Dr Factory overhead $1,500Cr Wages payable $3,500 D Dr Work in progress $3,500Cr Factory overhead $1,500Cr Wage expense $2,000
