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提问人:网友shenquan619 发布时间:2022-01-07
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Part ADirections: Read the following three texts. Answer the questions on each text by cho

Part A

Directions: Read the following three texts. Answer the questions on each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1.

It was the day I froze a household pet that I began to worry about my memory. Technically, it was not a real household pet I froze but a bag of tropical fish, which on the scale of beloved members of any home, rank somewhere below the family cat and above all attractive set of coasters. And technically, I didn't completely freeze my fish. Rather, I absent-mindedly tossed them into the refrigerator with a bag of other things I had bought and fortunately found them just before my highly sensitive tropical fish could turn into lightly breaded dinner fish.

Nonetheless, that near-death experience--for the fish, if not for me--woke me up to the fact that my memory might not be all it once was.

In the hope of improving my memory, I decided I would first try the memory books. However, much of what I read was, at first blush, utterly forgettable.

If I was truly going to juice up my recall, however, book reading wouldn't cut it. What I needed was some kind of memory pill. The big bat in the memory--pill lineup is ginkgo biloba, the dried leaf of the maidenhair tree, thought to improve circulation and, in theory, memory. I decided to try it. The package warned that in addition to any other problems, ginkgo can cause "mild stomach discomfort". After just one pill, I discovered that the package was--how best to put this? --not kidding. It's hard to say if my memory improved in the little time I was on ginkgo, but I can say I had no trouble at all remembering to eat a tasteless diet for several days afterward.

For me, the answer to memory problems was not in the medicine chest, but that didn't mean I was a hopeless case. My recall had improved after two weeks in the memory-improvement battle. I may not be able to read a magazine and instantly memorize it, but I now remember to buy it when I get to the store. I may not be able to memorize hundreds of names and faces, but at least I won't meet an Alex at a party and find myself calling him Alan or Alvin or Evelyn.

The writer became aware of her memory problem when she realized that she had ______.

A.forgotten to feed her fish

B.misplaced a bag of tropical fish

C.misplaced a bag of dinner fish

D.forgotten to freeze her fish

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更多“Part ADirections: Read the following three texts. Answer the questions on each text by cho”相关的问题
第1题
The costs of normal spoilage are allocated to the units in ending work-in-process inventory, in addition to completed units if the units:

A、in ending inventory have not passed the inspection point

B、in ending work-in-process inventory have passed the inspection point

C、in ending work in process inventory are more than 50% complete

D、in ending work-in-process inventory are less than 50% complete

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第2题
The accounting for scrap under process costing is similar to the accounting under:

A、job costing when scrap is different for each job

B、job costing when scrap is common to all jobs

C、process costing when scrap is different for each job

D、process costing when scrap is a common to all jobs

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第3题
A disadvantage of the weighted-average method compared to the FIFO process-costing method is that:

A、FIFO is computationally simpler

B、FIFO provides better management information for planning and control purposes

C、when unit cost per input prices fluctuate markedly from month to month, its per unit cost is less representative than FIFO

D、the information it provides about changes in unit prices from one period to the next is less useful than the information provided by FIFO

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第4题

The Harleysville Manufacturing Shop produces motorcycle parts. Typically, 10 pieces out of a job lot of 1,000 parts are spoiled. Costs are assigned at the inspection point, $50.00 per unit. Spoiled pieces may be disposed at $10.00 per unit. The spoiled goods must be inventoried appropriately when the normal spoilage is detected. Job 101 requires the production of 2,500 good parts. Which of the following journal entries would be correct if the spoilage occurred due to specifications required for Job 101?

A、Work-in-Process Control 100 Materials Control 100

B、Materials Control 100 Work-in-Process Control 100

C、Materials Control 250 Work-in-Process Control 250

D、Work-in-Process Control 250 Materials Control 250

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第5题
Accounting for rework in a process-costing system:

A、accounts for normal rework in the same way as a job-costing system

B、requires abnormal rework to be distinguished from normal rework

C、if the rework is normal, then rework is accounted for in the same manner as accounting for normal rework common to all jobs

D、All of these answers are correct.

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第6题
A difference between job costing and process costing is that:

A、job-costing systems usually do not distinguish between normal spoilage attributable to all jobs and normal spoilage attributable to a specific job

B、job-costing systems usually distinguish between normal spoilage attributable to a specific job and spoilage common to all jobs

C、process costing normally does not distinguish between normal spoilage attributable to a specific job and spoilage common to all jobs

D、Both B and C are correct.

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第7题

Answer the following questions using the information below: Mayan Potters manufactures two sizes of ceramic paperweights, regular and jumbo. The following information applies to their expectations for the planning period: Cost Pool Overhead Costs Activity-cost driver Materials handling $ 45,000 90,000 orders Machine maintenance $300,000 15,000 maintenance hours Setups $270,000 45,000 setups Inspections $105,000 21,000 inspections Total support costs $720,000 Production Estimates Production units: Regular = 8,000,000 units Jumbo = 16,000,000 units Machine-hours = 200,000 mh Labor-hours = 400,000 dlh Mayan Potters uses an ABC system and assigns overhead costs based on the overhead activity information provided above. The inspections activity-cost driver rate is:

A、A) $0.50

B、$2.00

C、$20.00

D、$5.00

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第8题
Cost accounting provides information only for management accounting purposes.
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