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提问人：网友zjl_lily 发布时间：2022-01-07

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No matter which method is used, any amount of the allocation base attributable to the service department whose cost is being allocated is always ignored.

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更多“No matter which method is used, any amount of the allocation base attributable to the service depart…”相关的问题

第1题

The 17th century of English history was marked mainly by the English Bourgeois Revolution which ended with the establishment of ( ) as a compromise between the bourgeoisie and the monarchy.

A、the United Kingdom

B、institutional monarchy

C、the Whig Party

D、the Tory Party

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第2题

The reciprocal cost for each service department is its direct cost plus its share, based on the proportion of service units consumed, of the direct costs of the other service departments.

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第3题

The step-down method provides for the allocation of a service department’s costs to other service departments, as well as to operating departments.

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第4题

The step-down method provides the most accurate modeling of the service patterns.

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第5题

In direct method, each service department assigns its own costs to operating departments plus the costs that have been allocated to it from other service departments.

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第6题

While the reciprocal method only allocates forward and never backwards, the step-down method allocates service department costs in both directions.

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第7题

Which of the following is not a batch-level activity?

A、Inspecting the product prior to inserting it in the packaging

B、Loading the automatic labelling machine with address labels for shipping orders

C、Preparation of shipping documents for an order with a minimum order size of 50 units

D、Setting up the duplicating machine to generate copies of the product from a master mould

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第8题

Which of the following statements best describes a cost driver?

A、It is a variable that causes an activity to increase or decrease.

B、It is always based on direct labour-hours.

C、It is used for manufacturing and merchandising activities only.

D、It changes during the operating cycle.

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第9题

Margot Window Coverings Ltd. is preparing its annual profit plan. As part of this process, budgeted material handling costs of $70,000 will be allocated to each of Margot’s product lines based on the following data: Draperies Blinds Units produced 500 500 Material moves per product line 3 9 Direct labour-hours per unit 140 140 Under activity-based costing, where the cost driver is the material moves, what would be the material handling costs traced to one set of draperies?

A、$11.67

B、$35.00

C、$70.00

D、$100.00

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第10题

What are the limitations of ABC？ There may be more than one answer.

A、Substantial resources required to implement and maintain

B、Resistance to unfamiliar numbers and reports

C、Desire to fully allocate all costs to products

D、Potential misinterpretation of unfamiliar numbers

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