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【单选题】
Under process costing and job costing, theaccounting treatment for the normal spoilage (assume related to normal factoryoperations) is Process costing Job costing a. Loss account is charged. Loss account is charged. b. Upontransfer, spoilage costs Lossaccount is charged. are transferred along with other costs. c. Upontransfer, spoilage costs are Manufacturing overhead transferredalong with other costs. control is charged. d. Manufacturingoverhead control No entry. ischarged.A.
Process costing Job costing Loss account is charged. Loss account is charged.
B.
Process costing Job costing Upontransfer, spoilage costs Lossaccount is charged. are transferred along with other costs.
C.
Process costing Job costing Upon transfer, spoilage costs are Manufacturing overhead transferredalong with other costs. control is charged.
D.
Process costing Job costing Manufacturingoverhead control is charged. No entry.
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反馈参考答案：
举一反三
【单选题】( P90)下列各项中,属于总部资产的显著特征的是( )。
A.
能够脱离其他资产或者资产组产生独立的现金流入
B.
账面价值难以完全归属于某资产组
C.
通常单独进行减值测试
D.
总部资产一经确定，不得变更
【简答题】已知信息代码为100000000011,求相应的AMI码和HDB3码。
【简答题】已知信息代码为 100001000011000000001 ,其对应的 AMI 码为() , HDB3 码为()
【简答题】已知信息代码为100000000010000011，其对应的HDB3码为（）。
【单选题】已知信息代码为1011000000000101,则相应的HDB3码为____。
A.
+10-1+1000+1000-10+10-1
B.
+10-1+1+100+1000-10+10-1
C.
+10-1+1000+1-100-10+10-1
D.
+10-1+1+100+1-100-10+10-1
【简答题】已知信息代码为 100000000011 ,求相应的 AMI 码、 HDB3 码 、曼彻斯。
参考解析：
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