cost acct test bank chap1112文档格式.docx
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Answer:
aDifficulty:
2Objective:
1
TermstoLearn:
spoilage
33.Unacceptableunitsofproductionthatarediscardedorsoldforreducedpricesarereferredtoas:
a.reworkedunits
b.spoilage
c.scrap
d.defectiveunits
bDifficulty:
1Objective:
34.Unacceptableunitsofproductionthataresubsequentlyrepairedandsoldasacceptablefinishedgoodsare:
rework
35.Costsofpoorqualityproductionincludethe:
a.opportunitycostoftheplantandworkers
b.effectoncurrentcustomers
c.effectonpotentialcustomers
d.Alloftheseanswersarecorrect.
dDifficulty:
36.Materialleftoverwhenmakingaproductisreferredtoas:
cDifficulty:
scrap
37.Aproductionprocesswhichinvolvesspoilageandreworkoccursin:
a.themanufactureofhighprecisiontools
b.semiconductorunits
c.themanufactureofclothing
spoilage,rework
38.Spoilagethatisaninherentresultoftheparticularproductionprocessandarisesunderefficientoperatingconditionsisreferredtoas:
a.ordinaryspoilage
b.normalspoilage
c.abnormalspoilage
d.Noneoftheseanswersiscorrect.
2
normalspoilage
39.Spoilagethatshouldnotariseunderefficientoperatingconditionsisreferredtoas:
abnormalspoilage
40.Costsofnormalspoilageareusuallyaccountedforas:
a.partofthecostofgoodssold
b.partofthecostofgoodsmanufactured
c.aseparatelineitemintheincomestatement
d.anassetinthebalancesheet
41.Costsofabnormalspoilageareusuallyaccountedforas:
42.Thelossfromabnormalspoilageaccountwouldnotappear:
a.onthebalancesheet
b.asadetaileditemintheretainedearningsscheduleofthebalancesheet
c.asadetaileditemontheincomestatement
d.Eitheraorbiscorrect.
43.Normalspoilageshouldbecomputedusingasthebasethe:
a.totalunitscompleted
b.totalgoodunitscompleted
c.totalactualunitsstartedintoproduction
44.Companiesthatattempttoachievezerodefectsinthemanufacturingprocesstreatspoilageas:
a.scrap
b.reworkedunits
d.normalspoilage
45.Whichoneofthefollowingconditionsusuallyexistswhencomparingnormalandabnormalspoilagetocontrollability?
NormalSpoilageAbnormalSpoilage
a.ControllableControllable
b.ControllableUncontrollable
c.UncontrollableUncontrollable
d.UncontrollableControllable
normalspoilage,abnormalspoilage
46.Notcountingspoiledunitsintheequivalent-unitcalculationresultsin:
a.lowercostpergoodunit.
b.highercostpergoodunit
c.bettermanagementinformation
d.Bothaandcarecorrect.
47.Recognitionofspoiledunitswhencomputingoutputunits:
a.highlightsthecostsofnormalspoilagetomanagement
b.distortstheaccountingdata
c.focusesmanagement'
sattentiononreducingspoilage
spoilage,normalspoilage
THEFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS48THROUGH52:
AstoriaComputerSystems,Inc.,manufacturesprintercircuitcards.Alldirectmaterialsareaddedattheinceptionoftheproductionprocess.DuringJanuary,theaccountingdepartmentnotedthattherewasnobeginninginventory.Directmaterialspurchasestotaled