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【多选题】
按照职工工资总额和规定比例职工福利费时,应借记()账户。A.
“基本生产成本”
B.
“应付职工薪酬” ”
C.
“制造费用”
D.
“管理费用
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举一反三
【单选题】In a manufacturing organisation, the transfer from work-in-process account to the finished goods account represents:
A.
Work-in-proces at the end of the period
B.
Total manufacturing costs incurred for the period
C.
Cost of goods completed during the period
D.
Cost of goods sold
【单选题】In a process account, how should abnormal loss be valued?
A.
The same as normal losses
B.
The same as good production
C.
At their scrap value
D.
At the cost of conversion cost
【单选题】In a process account, how are abnormal losses values?
A.
At their scrap value
B.
The same as the good production
C.
At the cost of raw material
D.
The same as normal losses
【单选题】In a manufacturing organisation the transfer from the work-in-process account to the finished goods account represents:
A.
Work-in-process at the end of the period
B.
Cost of goods completed during the period
C.
Cost of goods sold
D.
Total manufacturing costs incurred for the period
【判断题】Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs
A.
正确
B.
错误
【判断题】In a process account, abnormal losses are valued the same as good production.
A.
正确
B.
错误
【判断题】In a process-costing system, there is always a separate Work-in-Process account for each different process.
A.
正确
B.
错误
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