A: Work-in-process在产品
B: Cost of goods manufactured 商品的制造成本
C: Raw material 原料
D: Finished goods 产成品
举一反三
- Whenever direct material, direct labor, and manufacturing overhead are recorded on a job cost record, an associated journal entry is made to debit which of the following accounts? （ ） A: Sales Revenue B: Finished Goods Inventory C: Cost of Goods Sold D: Work in Process Inventory
- When products are completed, A: Finished Goods Inventory is credited. B: Work in Process Inventory is credited. C: Cost of Goods Sold is debited. D: Work in Process Inventory is debited.
- By<br/>production process,inventory<br/>can be classified: () A: Work-in-process B: Finished goods C: Raw materials, components and packaging stocks D: Cycle stock
- In a financial accounting system what would be the double entry for the issue of direct materials to production? A: Dr Raw material inventory, Cr Work in progress B: Dr Raw material inventory, Cr Cost control account C: Dr Work in progress, Cr Raw material inventory D: Dr Cost control account, Cr Raw material inventory
- When the amount of over-applied factory overhead is significant, the entry to close over-applied factory overhead will most likely require （ ）当超分配的制造费用金额很大时，超分配的制造费用很可能需要计入。（ ） A: A debit to cost of goods sold. 销售成本借方。 B: Credit to work-in-process inventory. 在产品贷方 C: Credit finished goods inventory 产成品贷方 D: Credit to cost of goods sold.销售成本贷方
内容
- 0
In a job-order costing system, manufacturing overhead applied is recorded as a debit to: A: Raw Materials inventory. B: Finished Goods inventory. C: Work in Process inventory. D: Cost of Goods Sold.
- 1
Inventory can appear in many places in the supply chain, and in several forms: A: Raw materials B: Work-in-process C: Finished goods D: Facility
- 2
In a financial accounting system what would be the double entry for the purchase of raw materials? A: Dr Raw material inventory, Cr Payables control account B: Dr Raw material inventory, Cr Cost control account C: Dr Payables control account, Cr Dr Raw material inventory D: Dr Cost control account, Cr Dr Raw material inventory
- 3
The quantity of material in the material purchases budget is greater than the inferred from quantity ofmaterial in the material usage budget. Which of the following statements can be this situation? A: Wastage of material occurs in the production process B: Finished goods inventories are budgeted to increase C: Raw materials inventories are budgeted to increase D: Raw materials inventories are budgeted to decrease
- 4
When closing overapplied manufacturing overhead to Cost of Goods Sold, which of the following would be true? A: Work in Process will decrease. B: Cost of Goods Sold will increase. C: Net income will decrease. D: Gross margin will increase.