Which of the following is not true about cost
classification（）Which of the following is not true about cost
classification（）
A. Costs and benefits that differ between alternatives are relevant in a decision
B. Costs that can be easily and conveniently traced to a specified cost object are direct costs
C. The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs
D. For the purpose of preparing financial statements, costs can be classified as product or period costs
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Which of the following is not the reason why we must allocate overhead costs to jobs（）
A. It is easy and necessary to actually trace overhead costs to a particular job
B. Manufacturing overhead also includes a number of different costs and it would be very difficult to gather all of them together in time to charge them to a particular job
C. Many types of overhead are fixed in nature even though output fluctuates during the period
D. It is difficult to actually trace overhead costs to a particular job
Which of the following department does not belong to operating department（）
A. The production departments at Gree Group
B. The Surgery Department at Zhejiang Hospital
C. The Accounting School at University of Finance and Economics
D. The auditing department in KPMG
Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala LuSuppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lu
A. the cost of the train ticket
B. annual cost of licensing your car
C. the historical purchasing cost of $10,000
D. the market price of $5,000 in the second-hand market
Which of the following methods of allocating service department costs results in the most accurate product cost（）
A. Direct method
B. Step method
C. Reciprocal method
D. Activity-based costing method
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