1.cos and overhead 课后习题.docVIP

costoverhead考察成本会计的基本定义 In a broad sense, cost accounting can best be defined within the accounting system as Internal and external reporting that may be used in making non-routine decisions and in developing plans and policies.?B. External reporting to government, various outside parties, and shareholders.?C. Internal reporting for use in management planning and control, and external reporting to the extent its product-costing function satisfies external reporting requirements.?D. Internal reporting for use in planning and controlling routine operations. 答案：C Cost accounting is a combination of (1)management accounting in the sense that its purpose can be to provide internal reports for use in planning and control and in making non-routine decisions, and (2) financial accounting because its product-costing function satisfies external reporting requirements for reporting to shareholders, government, and various outside parties.成本核算需要满足内部管理的需要也需要满足对外时对成本核算的披露要求。 costoverhead考察direct cost的确认标准 Direct labor costs are wages paid to 答案:B Direct labor costs are wages paid to labor that can be specifically identified with the production of finished goods. Because the wages of a factory machine operator are identifiable with a finished product, the wages are a direct labor cost. Because a supervisor’s or vice-president’s salary is not identifiable with the production of specific finished goods, it is not a direct labor cost. wages of Factory Supervisors和salary of supervisor on the SUV assembly line的区别 老师说都是人工成本，但不能直接划分到特定对应的产品中，所以是非直接人工成本。 costoverhead考察direct labor的确认 Bright Co. manufactures light bulbs. The following salaries were included in Bright’s manufacturing costs for the year:? INCLUDEPICTURE \d /share/tiku/CMA/part1/14_01_21/P1-30-1.jpg \* MERGEFORMATINET What is the amount of Bright’s direct labor for the year? A. $230,000?B. $205,000?C. $170,000?D. $145,000 答案：D Direct labor costs are wages paid to labor that can feasibly be specifically identifie