新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：Business（5）
Which of the following is assigned to goods that were either purchased or manufactured for resale?
a. Period cost.
b. Relevant cost.
c. Opportunity cost.
d. Product cost.
答案：D
Explanation
Choice "d" is correct. Product cost is assigned to goods (products) that were either purchased or manufactured for resale.
Choice "b" is incorrect. Relevant costs are costs that are relevant to a particular decision.
Choice "a" is incorrect. Period costs are costs that are expensed during a period. They are not charged to a product (capitalized), which is why they are expensed.
Choice "c" is incorrect. Opportunity costs are costs that would have been saved or profits that would have been earned if another decision alternative had been selected.
【我要糾錯】 責任編輯：藍色天空
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號