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
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
举一反三
- 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.
- 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.
- Which of the following are inventory account? ( ) 以下哪个是库存帐户？ ( ) 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
- Budgeted purchases =beginning inventory + cost of goods sold – desired ending inventory.