Which of the following statements concerning job costing systems are correct?(1) Cost drivers are those items which cause actual overheads to exceed budgetedfactory overheads.(2) Job costing systems can be applied in both manufacturing and service businesses.(3) Direct labour is the most widely used basis for charging overheads to jobs.(4) In a service business, indirect costs are treated as overheads and charged in amanner similar to that for factory overhead.
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Y 对 N 错
2 .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
3 .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
4 .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
5 .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
7 .In which of the following types of business would service costing be most appropriate?
A Emergency repair services for central heating systems B Dry cleaning and laundry C Made-to-measure curtains and furnishings D Manufacturers of goods on a continuous basis
8 .根据承租人的目的，融资租赁最主要的外部特征是（ ）。
A 租赁期长 B 租赁资产的成本可以得到完全补偿 C 租赁合同在到期前不能单方面解除 D 租赁资产由承租人负责维护
9 .与财务管理基本理论有关的理论主要包括（ ）。
A 资本资产定价理论 B 投资组合理论 C 有效市场理论 D 货币时间价值理论
10 .根据企业所得税法规定，下列不属于视同销售收入的是（）。
A 自产货物用于市场推广或销 B 自产货物用于股息分配 C 自建商品房转为自用或经营 D 自产货物用于交际应酬
