题目内容

In calculating cost per equivalent unit under the weighted-average method, prior period costs are combined with current period costs.

A. 对
B. 错

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Under the weighted-average method, the cost of ending work in process inventory is determined by dividing the equivalent units of production for ending inventory by the cost per equivalent unit for each cost category and then summing the result.

A. 对
B. 错

The cost reconciliation report has two sections: “Costs to be accounted for” followed by “Costs accounted for”. The “Costs accounted for” portion of the cost reconciliation report includes the cost of ending work in process inventory and the cost of beginning work in process inventory.

A. 对
B. 错

The cost reconciliation report has two sections: “Costs to be accounted for” followed by “Costs accounted for”. The “Costs accounted for” portion of the cost reconciliation report includes the cost of beginning work in process inventory and the cost of units transferred out.

A. 对
B. 错

The cost reconciliation report has two sections: “Costs to be accounted for” followed by “Costs accounted for”. The “Costs accounted for” portion of the cost reconciliation report includes the cost of beginning work in process inventory and the costs added during the period.

A. 对
B. 错

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