問題詳情
4 當企業採取分批成本制，發生正常損壞與非常損壞，關於其會計處理，下列何者正確？
(A)若損壞品具有處分價值，無論為正常損壞或異常損壞，可借記材料統制帳戶
(B)發生正常損壞當期銷貨成本一定增加，發生非常損壞則當期利益一定減少
(C)發生正常損壞當期銷貨成本不一定增加，發生非常損壞當期利益不一定減少
(D)追求零瑕疵率的公司會將損壞品歸類於正常損壞與非常損壞，修補後再以淨變現價值出售
(A)若損壞品具有處分價值，無論為正常損壞或異常損壞，可借記材料統制帳戶
(B)發生正常損壞當期銷貨成本一定增加，發生非常損壞則當期利益一定減少
(C)發生正常損壞當期銷貨成本不一定增加，發生非常損壞當期利益不一定減少
(D)追求零瑕疵率的公司會將損壞品歸類於正常損壞與非常損壞，修補後再以淨變現價值出售
參考答案
答案：A
難度：困難0.342105
統計：A(13),B(14),C(3),D(3),E(0)
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