举一反三
- The cost driver of an indirect cost is often used as the cost-allocation base.
- The cost driver of an indirect cost is often used as the cost-allocation base. A: 正确 B: 错误
- Which of the following costs is NOT an appraisal cost for quality control?
- What is the base of selling price A: the cost of production B: a percentage of total cost C: the cost of transportation D: the cost of storage.
- Which are the following likely to be variable costs? ( ) A: Petrol and oil per mile B: Telephone bill C: Cost of materials used for production D: The management accountant’s annual membership fee to CIMA
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The basic idea in this method is that each expenditure item can be assigned to particular characteristics of the operation. Ideally，the ( ) should be causally related to the category of basic costs in an allocation process. A: allocation of joint costs B: cost control C: cost engineering D: cost inference
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The costs such packing cost, labeling cost, marking cost, ocean freight, marine insurance, inspection fees, loading and unloading cost, agent’s commission, etc., can be regarded as ______ costs in international trade, which are necessary but can lead to the ______ costs of exporting and importing.
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Which of the following costs belongs to Selling and Administrative Costs? A: Direct Labor Cost B: Direct Material Cost C: Depreciation of manufacturing equipment D: Sales Commissions
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Which of the following is not a functional budget？（ ） A: Distribution cost budget B: Production budget C: Selling cost budget D: Cash budget
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2. Direct costs are A: Costs which can be identified with a cost center but not identified to a single cost unit B: Costs which can be economically identified with a single cost unit C: Costs which can be identified with a single cost unit, but it is not economic to do so D: Costs incurred as a direct result of a particular decision.