20xx注冊會計師財管英語20xxcpa_e_08_j-資料下載頁
2025-08-12 23:41本頁面
【導(dǎo)讀】Product產(chǎn)品TV,personalputer,book,table,car,pencil,watch. Service服務(wù)Teachingacourse,consulting,accountingwork,legalwork. Activity作業(yè)Shelf-stocking,customersupport,puterprocessing,credit. C
【正文】 facturing pany? A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales missions. Answer: BE 2. Classification of different costs Product Cost Period cost 1 Depreciation on salespersons’ cars √ 2 Rent on equipment used in the factory √ 3 Lubricants 潤滑劑 for maintenance of machines √ 4 Salaries of finished goods warehouse personnel √ 5 Soap and paper towels used by factory workers at the end of a shift √ 6 Factory supervisors’ salaries √ 7 Heat, water, and power consumed in the factory √ 8 Materials used for boxing products for shipment overseas (units are not normally boxed) √ 9 Advertising costs √ 10 Workers’ pensation insurance on factory employees √ 11 Depreciation on chairs and tables in the factory lunchroom √ 12 The wages of the receptionist in the administrative offices √ 13 Lease cost of the corporate jet used by the pany39。s executives √ 14 Rent on rooms at a Florida resort for holding the annual sales conference √ 15 Attractively designed box for packaging the pany’s product √ 3. If your inventory balance at the beginning of the month was $1,000, you bought $100 during the month, and sold $300 during the month, what would be the balance at the end of the month? A. $1,000. B. $800. C. $1,200. D. $200. Answer: B $1,000 + $100 = $1,100, $1,100 $300 = $800 4. Beginning work in process was $125,000. Manufacturing costs incurred for the month were $835,000. There were $200,000 of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month? A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Cannot be determined Answer: C B e g i n n i n g w o r k i n p r o c e s s i n v e n t o r y 1 2 5 , 0 0 0$ + M f g . c o s t s i n c u r r e d f o r t h e p e r i o d 8 3 5 , 0 0 0 = T o t a l w o r k i n p r o c e s s d u r i n g t h e p e r i o d 9 6 0 , 0 0 0$ – E n d i n g w o r k i n p r o c e s s i n v e n t o r y 2 0 0 , 0 0 0 = C o s t o f g o o d s m a n u f a c t u r e d 7 6 0 , 0 0 0$
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