管理会计文档(12)

管理会计文档

services, or other cost objects that caused that activity.

_____ is a name for a system that first accumulates overhead costs for each of the activities of

an organization, and then assigns the costs of activities to the products, services, or other cost objects that caused that activity.

a. Activity-based costing b. Cost-driver accounting c. Transaction-based accounting d. Transaction costing

28. _____ is the necessary cost of an activity that cannot be eliminated without affecting a product's value to the customer.

_____ is the necessary cost of an activity that cannot be eliminated without affecting a product's

value to the customer.

a. A period cost b. A product cost c. A prime cost d. A value-added cost

29. _____ would appear on an income statement of both a retailer and a manufacturer. _____ would appear on an income statement of both a retailer and a manufacturer.

a. Direct materials b. Administrative expenses c. Ending finished goods inventory d. Factory burden

30. County Bank had the following activities, traceable costs, and physical flow of driver units:

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