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【简答题】
某新建工程，建筑面积2800mm，地下一层，地上六层，框架结构，建筑总高28.5m，建设单位与施工单位签订了施工合同，合同约定项目施工创省级安全文明工地。施工工程中，发生了如下事件：事件一：建设单位组织监理单位、施工单位对工程施工安全进行检查，检查施工单位编制的项目安全措施计划的内容包括有：管理目标、规章制度、应急准备与响应、教育培训。检查组认为安全措施计划主要内容不全，要求补充。事件二：检查施工现场工人宿舍室内净高2.3m，封闭式窗户，每个房间住20个工人，检查组认为不符合相关要求，对此下发了整改通知单。事件三：检查组按安全检查标准（JGJ59-2011）对本次安全检查，汇总表得分68分。事件四：工程竣工后，出现屋顶漏水、墙面剥落等质量问题，经调查属施工质量问题，建设单位认为还在保修期内，施工单位应免费修理，施工单位认为已通过竣工验收并移交，不予免费修理，建设单位另请其他施工单位进行维修。建筑施工安全检查评定结论有哪些等级？事件三中的检查结果应评定为哪个等级？
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举一反三
【单选题】The first step in the seven-step approach to job costing is to
A.
select the cost-allocation base to use in assigning indirect costs to the job.
B.
identify the direct costs of the job.
C.
identify the job that is the chosen cost object.
D.
identify the indirect-cost pools associated with the job.
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【单选题】When job costing is in use, underapplied overhead:
A.
Represents the cost of manufacturing overhead that relates to unfinished jobs.
B.
Is indicated by a credit balance remaining at year-end in the Manufacturing Overhead account.
C.
Is closed out at year-end into the Cost of Goods Sold account if the amount is not material.
D.
Results when actual overhead costs incurred during a year are less than the amounts applied to individual jobs.
查看完整题目与答案
【单选题】Job costing:
A.
Records the flow of costs for each customer/product/department
B.
Is commonly used when each unit of output is identical
C.
Can only be used in manufacturing
D.
Allocates an equal amount of costs to each unit made during a time period
查看完整题目与答案
【单选题】Which of the following is not used to accumulate product costs in a job costing environment?
A.
Time card
B.
Customer invoice
C.
Materials requisition form
D.
Job cost sheet
查看完整题目与答案
【单选题】Would the following organisations use job costing or process costing - advertising agency and mobile phone manufacturer?
A.
Advertising agency - process costing Mobile phone manufacturer - job costing
B.
Advertising agency - job costing Mobile phone manufacturer - process costing
C.
Advertising agency - process costing Mobile phone manufacturer - process costing
D.
Advertising agency - job costing Mobile phone manufacturer - job costing
查看完整题目与答案
【单选题】If Customcraft uses job order costing, each of the following is true, except:
A.
Individual job cost sheets accumulate all manufacturing costs applicable to each job and together constitute a subsidiary ledger for the Work in Process Inventory account.
B.
Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash, as well as by entering the amount on the job cost sheets.
C.
The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account, as well as by entering the amount used on job cost sheets.
D.
The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead account to the Work in Process Inventory account, as well as entered on the individual job cost sheets.
查看完整题目与答案
【多选题】Which of the following statement related job costing is true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
查看完整题目与答案
【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.
查看完整题目与答案
【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.
查看完整题目与答案
【单选题】Which of the following statement related job costing is not true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
查看完整题目与答案
相关题目：
【单选题】The first step in the seven-step approach to job costing is to
A.
select the cost-allocation base to use in assigning indirect costs to the job.
B.
identify the direct costs of the job.
C.
identify the job that is the chosen cost object.
D.
identify the indirect-cost pools associated with the job.
查看完整题目与答案
【单选题】When job costing is in use, underapplied overhead:
A.
Represents the cost of manufacturing overhead that relates to unfinished jobs.
B.
Is indicated by a credit balance remaining at year-end in the Manufacturing Overhead account.
C.
Is closed out at year-end into the Cost of Goods Sold account if the amount is not material.
D.
Results when actual overhead costs incurred during a year are less than the amounts applied to individual jobs.
查看完整题目与答案
【单选题】Job costing:
A.
Records the flow of costs for each customer/product/department
B.
Is commonly used when each unit of output is identical
C.
Can only be used in manufacturing
D.
Allocates an equal amount of costs to each unit made during a time period
查看完整题目与答案
【单选题】Which of the following is not used to accumulate product costs in a job costing environment?
A.
Time card
B.
Customer invoice
C.
Materials requisition form
D.
Job cost sheet
查看完整题目与答案
【单选题】Would the following organisations use job costing or process costing - advertising agency and mobile phone manufacturer?
A.
Advertising agency - process costing Mobile phone manufacturer - job costing
B.
Advertising agency - job costing Mobile phone manufacturer - process costing
C.
Advertising agency - process costing Mobile phone manufacturer - process costing
D.
Advertising agency - job costing Mobile phone manufacturer - job costing
查看完整题目与答案
【单选题】If Customcraft uses job order costing, each of the following is true, except:
A.
Individual job cost sheets accumulate all manufacturing costs applicable to each job and together constitute a subsidiary ledger for the Work in Process Inventory account.
B.
Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash, as well as by entering the amount on the job cost sheets.
C.
The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account, as well as by entering the amount used on job cost sheets.
D.
The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead account to the Work in Process Inventory account, as well as entered on the individual job cost sheets.
查看完整题目与答案
【多选题】Which of the following statement related job costing is true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
查看完整题目与答案
【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.
查看完整题目与答案
【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.
查看完整题目与答案
【单选题】Which of the following statement related job costing is not true?
A.
In job costing system, the labor cost is collected in the time sheet.
B.
In job costing system, the material cost can be extracted from material requisition
C.
In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D.
In job costing system, the overhead is charged on the actual basis.
查看完整题目与答案