高分悬赏！成本会计题目！

来源：百度知道 编辑：UC知道 时间：2024/06/02 05:01:13
Using activity-cost rates rather than department indirect-cost rates to allocate costs results in different product costs when:

A.a single activity accounts for a sizable portion of department costs
B.different products use different resources in the same proportion
C.there are several homogeneous cost pools
D.different activities have the same cost-allocation base

Answer the following questions using the information below:

Products S5 and CP8 each are assigned $50.00 in indirect costs by a traditional costing system. An activity analysis revealed that although production requirements are identical, S5 requires 45 minutes less setup time than CP8.

According to an ABC system, S5 uses a disproportionately:
A.larger amount of batch-level costs
B.smaller amount of batch-level costs
C.larger amount of unit-level costs
D.smaller amount of unit-level costs

Using activity-cost rates rather than department indirect-cost rates to allocate costs results in different product costs when ( D ):

　　A.a single activity accounts for a sizable portion of department costs
　　B.different products use different resources in the same proportion
　　C.there are several homogeneous cost pools
　　D.different activities have the same cost-allocation base

　　不同的作业，即使其成本分配的基础相同，由于引发成本的动因不同，按作业成本法分配得到的间接成本与传统部门间接成本分配得到的结果不同。

　　According to an ABC system, S5 uses a disproportionately ( B ):

　　A.larger amount of batch-level costs
　　B.smaller amount of batch-level costs
　　C.larger amount of unit-level costs
　　D.smaller amount of unit-level costs

　　装备、计划时间用得少，相应，生产该批S5时，消耗的成本就少。

　　Greater indirect costs are associated with ( D ):
　　A. specialised engineering drawings
　　B.inventoried materials and material control systems
　　C.quality specifications and testi