超星 - Chap 4 - 查题吧

单选题

In process costing, a separate work in process account is kept for each:

A. individual order.
B. equivalent unit.
C. processing department.
D. cost category (i., materials, conversion cost).

单选题

Assume there was no beginning work in process inventory and the ending work in process inventory is 70% complete with respect to conversion costs. Under the weighted-average method, the number of equivalent units of production with respect to conversion costs would be:

A. the same as the units completed.
B. less than the units completed.
C. the same as the units started during the period.
D. less than the units started during the period.

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单选题

Malcolm Company uses a weighted-average process costing system. All materials at Malcolm are added at the beginning of the production process. The equivalent units for materials at Malcolm would be the sum of:

A. units in ending work in process and the units started.
B. units in beginning work in process and the units started.
C. units in ending work in process and the units started and completed.
D. units in beginning work in process and the units started and completed.

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单选题

When computing the cost per equivalent unit, the weighted-average method of process costing considers:

A. costs incurred during the current period only.
B. costs incurred during the current period plus cost of ending work in process inventory.
C. costs incurred during the current period plus cost of beginning work in process inventory.
D. costs incurred during the current period less cost of beginning work in process inventory.

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