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?
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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
2 .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
3 .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。（ ）
Y 对 N 错
4 .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
5 .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
7 .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
8 .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.
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
9 .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
10 .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
