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
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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
What services are provided by correspondent bank（）
A. Collecting checks, drafts, and other credit instruments
B. Making credit investigation of firms that borrow in the open market
C. Providing banks with foreign exchange facilities, including commercial and traveler’s checks
D. Providing banks with funds/loans in case of need
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