【单选题】Under process costing and job costing, theaccounting treatment for the normal spoilage (assume related to normal factoryoperations) is Process costing Job costing a. Loss account is charged. ...
A.
Process costing Job costing Loss account is charged. Loss account is charged.
B.
Process costing Job costing Upontransfer, spoilage costs Lossaccount is charged. are transferred along with other costs.
C.
Process costing Job costing Upon transfer, spoilage costs are Manufacturing overhead transferredalong with other costs. control is charged.
D.
Process costing Job costing Manufacturingoverhead control is charged. No entry.
【单选题】Which of the following differentiates job costing from process costing?
A.
Job costing is used when each unit of output is identical, and process costing deals with unique products.
B.
Job costing is used when each unit of output is identical and not produced in batches, and process costing deals with unique products produced on large scale.
C.
Process costing is used when each unit of output is identical, and job costing deals with unique products not produced in batches.
D.
Job costing is used by manufacturing industries, and process costing is used by service industries.