問題詳情
9 甲公司採用標準成本制度，將直接原料總差異分為購料價格差異與數量差異，若採用比例分攤至存貨及銷貨成本之方法處理差異，則有關購料價格差異與原料數量差異應分攤科目，下列敘述何者正確？
(A)兩差異皆應分攤至在製品存貨、製成品存貨及銷貨成本
(B)兩差異皆應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本
(C)購料價格差異應分攤至在製品存貨、製成品存貨及銷貨成本，而原料數量差異應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本
(D)購料價格差異應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本，而原料數量差異應分攤至在製品存貨、製成品存貨及銷貨成本
(A)兩差異皆應分攤至在製品存貨、製成品存貨及銷貨成本
(B)兩差異皆應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本
(C)購料價格差異應分攤至在製品存貨、製成品存貨及銷貨成本，而原料數量差異應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本
(D)購料價格差異應分攤至原料存貨、在製品存貨、製成品存貨及銷貨成本，而原料數量差異應分攤至在製品存貨、製成品存貨及銷貨成本
參考答案
無參考答案
內容推薦
- 【題組】44 (A) forced (B) forcing (C) turned (D) turning
- 若甲公司採加權平均法之分步成本制，下列為其產品生產工序中最終加工部門之本期數量資料：該部門所有損壞均發生於完工後，正常損壞品單位為完成品單位的 10%，以計算約當單位時省略正常損壞品的方式，將正常損壞
- 【題組】45 (A) so (B) if (C) as (D) when
- 下列何者非甲之遺產繼承人？(A)配偶 (B)孫子女 (C)祖父母 (D)表兄弟
- 【題組】43 (A) because of (B) according to (C) such as (D) owing to
- 【題組】42 (A) laboring (B) learning (C) labored (D) learned
- 5 在分批成本制度下，已分攤製造費用應在何時計入分批成本單？(A)投入原料時 (B)發生製造費用時 (C)產品銷售時 (D)每月終了結帳時
- 40 She is very much living in her own world and quite _____ of what is happening in the society.(A)
- 4 下列對作業成本制（operation costing）的敘述，何者正確？(A)亦稱作業基礎成本法（ABC），不僅可以協助企業分攤製造費用，亦可降低成本相互補貼的問題(B)亦稱作業基礎成本法（ABC
- 【題組】49 Which of the following is one of the challenges engineers and workers had to face during the
內容推薦
- ( ) 一秒敲一面鑼兩下，產生2赫頻率的鑼聲，此敘述是否正確？ (A)正確 (B)錯誤。
- 某生以一未知氣體進行檢驗，發現該氣體的性質如下：無色、比空氣輕、易溶於水、可使溼潤的石蕊試紙呈藍色。試推測該未知氣體為何？ (A)二氧化碳 (B)二氧化硫 (C)氯 (D)氨。
- 10 丁公司 8 月份關於產品銷售之實際資料與預算資料如下： 則該公司 8 月份之銷售價格差異為何？(A)$8,000（有利） (B)$8,000（不利） (C)$10,000（有利） (D)$10,
- Due to _________ political tension in the region, stock prices continued to fall this week.(A) de
- The difference between a student's experimental measurement of the density of sodium chlori
- The average mass of a carbon atom is 0Assuming you were able to pick up only one carbon u
- A catalyst ___________.(A) changes the enthalpy of the reaction (B) does not change the activati
- For a gas sample, which conditions of P (pressure), T (temperature), and n (molar number), respe
- One mole of an ideal gas at 20 °C is expanded isothermally and reversibly from 100 L to 200 L. W
- Naturally occurring copper exists in two isotopic forms: 63Cu and 65Cu. The atomic mass of coppe
- Mixing 20 mL of a 0 M sodium chloride solution with 40 mL of a 0 M calcium chloride solution
- Which of the following ionic compounds has the largest lattice energy?(A) LiF (B) NaCl (C) MgO (
- Which of the following species has a trigonal bipyramid structure?(A) IF5 (B) I3−(C) NH3 (D) PCl
- The following reaction takes place at 120 °C: H2O(l) → H2O(g), ΔH = 0 kJ/mol, ΔS = 0.119 kJ/m
- 11 甲公司產銷單一產品，其 X1 年之期末存貨較期初存貨增加 5,000 單位，單位固定製造費用為$2。該公司以間接法編製現金流量表，若不考慮所得稅因素，則其於全部成本法與變動成本法下，來自營業活動
- 教師在課堂上宣揚自己的政治理念，並強制要求學生加入聲援正在進行的遊行活動。請問此舉最不符合下列何種教育規準？(A)認知性 (B)自願性 (C)繼續性 (D)價值性
- How many σ bonds and π bonds are there in H3C–CH2–CH CH–CH2–C CH ?(A) 16, 3 (B) 13, 2 (C) 10, 2
- 12 甲產品單位售價$100，單位變動成本$75，固定成本$2,500，目前銷量為 200 單位，若管理者制定一個新的決策將使單位變動成本減少$5，但總固定成本增加$1,000。若單位售價不變，預期銷
- ________________ is a method of separation that employs a system with two phases of matter, incl
- A solution contains the ions Ag+, Ba2+, and Ni2+. Dilute solutions of NaCl, Na2SO4, and Na2S are
- Which of the following is an example of nitrogen fixation?(A) Absorption of NH3 and its transfor
- Aspirin and acetaminophen are the oral _____ of first choice in the treatment of mild to moderate
- It could be argued that consumers are dealing with many of the same issues, from deviousadvertisi
- The children were never taught the songs, they just listened to other children singing them andle
- These painters used large areas, or fields, of flat colour and thin, _____ paint to achieve quiet