管理会计习题与答案：Job, batch and service costing unit Test and Answer.docxVIP

一、单选题 1、?Which one of the following are characteristics of job costing? A.Customer-driven production B.Multiple products produced simultaneously in small groups C.Homogeneous products D.Each order is of generally for a long duration 正确答案：A 2、?The following items may be used in costing batches. 1. Actual material cost 2. Actual manufacturing overheads 3. Absorbed manufacturing overheads 4. Actual labour cost Which of the above are contained in a typical batch cost? A.1 and 4 only B.1, 2 and 4 only C.1, 3 and 4 only D.1, 2, 3 and 4 正确答案：C 解析：The actual material and labour costs for a batch (1 and 4) can be determined from the material and labour recording system. Actual manufacturing overheads cannot be determined for a specific batch because of the need for allocation and apportionment of each item of overhead expenditure, and the subsequent calculation of a predetermined overhead absorption rate. Therefore item 2 is incorrect and item 3 is correct. 3、?Which of the following costing methods is most likely to be used by a company involved in the manufacture of liquid soap? ? A.Job costing B.Process costing C.Service costing D.Batch costing 正确答案：B 解析： Process costing is a costing method used where it is not possible to identify separate units of production, or jobs, usually because of the continuous nature of the production process. The manufacture of liquid soap is a continuous production process. 4、A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost. What is the total cost of job number 1012? ? A.$195 B.$170 C.$240 D.$200 正确答案：B 解析： B、$ Direct materials 45 Direct labour (4 hours) 30 Prime cost 75 Production overheads (4 x 12.50)