多选题 在进行成本核算时,在不同时期、不同产品以及产成品和在产品之间正确分摊费用,应分清有关成本的几个界线包括( )。

A、 分清本期成本和下期成本的界线
B、 分清各种产品成本的界线
C、 分清在产品成本和产成品成本的界线
D、 分清计入产品成本和不应计入产品成本的界线
E、 分清本企业产品成本和其他企业产品成本的界线
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单选题 The three categories of inventories commonly found in many manufacturing companies are:( )

A、Direct materials, direct labor, and indirect manufacturing costs.
B、Purchased goods, period costs, and cost of goods sold.
C、Direct materials, work-in-process, and finished goods.
D、LIFO, FIFO, and weighted average.

单选题 The cost of a product can be measured as any of the following except as one ( )

A、gathered from all areas of the value chain.
B、identified as period cost.
C、designated as manufacturing cost only.
D、explicitly defined by contract.

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.

单选题 The cost of printer paper on a college campus would be a direct cost to the college but would need to be allocated as an indirect cost to ( )

A、departments.
B、buildings.
C、schools.
D、individual student instruction.

单选题 Which type of company converts raw materials into finished products? ( )

A、Not-for-profit
B、Service
C、Merchandising
D、Manufacturing

单选题 The primary focus of cost management is to ( )

A、help managers make different decisions.
B、calculate product costs.
C、aid managers in budgeting.
D、distinguish between relevant and irrelevant information.

单选题 What is the total fixed cost of the shipping department of Elaine Co. if it has the following information for 2011? ( ) Salaries $$800,000 75% of employees on guaranteed contracts Packaging $$400,000 depending on size of item(s) shipped Postage $$500,000 depending on weight of item(s) shipped Rent of warehouse space$$250,000 annual lease

A、$850,000
B、$900,000
C、$1,050,000
D、$1,950,000

单选题 A cost-allocation base may be any of the following except a ( )

A、cost driver.
B、cost pool.
C、way to link indirect costs to a cost object.
D、nonfinancial quantity.