题目内容
（请给出正确答案）
A、At their scrap value
B、The same as good production
C、At the cost of raw materials
D、The same as normal losses
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“In a process account, how are abnormal losses valued？”相关的问题
A、Sales, interest income and accruals
B、Trade receivables, drawings and interest income
C、Non-current assets, cost of sales and carriage outwards
D、Capital, trade payables and other operating expenses
E、Sundry expenses, prepayments and purchases
A、$44,100
B、$49,700
C、$58,800
D、$56,525
A、$22,650
B、$21,900
C、$21,600
D、$21,150
A、(i) only
B、(ii) only
C、Both of them
D、Neither of them
A、$19,910
B、$20,000
C、$20,510
D、$21,710
A、The number of units worked on during a period including the opening and closing stock units.
B、The number of whole units worked on during a period ignoring the levels on completion of opening and closing stock units.
C、The number of effective whole units worked on during a period allowing for the levels of completion of opening and closing stock units.
D、The total number of whole units started during a period ignoring the opening stock units as these were started in the previous period.
The following information relates to questions 10 and 11: A company operates a process costing system using the FIFO method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period: Units Degree of completion Opening work in progress 2,000 60% Total number of units completed 14,000 Closing work in progress 3,000 30% $ Costs arising: Materials 51,000 Conversion 193,170 What was the total number of units input during last period?
A、12,000
B、13,000
C、15,000
D、17,000
A、$21,330
B、$21,690
C、$22,530
D、$22,890
The following information relates to questions 12 and 13. A company makes a product in two processes. The following data is available for the latest period,for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period: Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation. How many equivalent units are used when calculating the cost per unit in relation to overhead?
A、500
B、600
C、630
D、700
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