掃碼下載APP
及時接收最新考試資訊及
備考信息
Which of the following costing methods provide(s) the added benefit of usefulness for external reporting purposes?
I. Variable.
II. Absorption.
a. Neither I nor II.
b. II only.
c. I only.
d. Both I and II.
【答案解析】B
Explanation
Choice "b" is correct. Absorption costing methods represent generally accepted accounting principles generally used for the presentation of external financial statements and are, therefore, for the benefit of external users.
Choice "c" is incorrect. Variable (sometimes called direct) costing is used for the benefit of internal users. Variable costs excludes fixed costs from product (inventoried) costs and thereby produces a contribution margin based income statement highly useful to internal managers in computing break even points and other analysis of performance.
Choice "d" is incorrect. Although item II, absorption costing, is designed for external reporting, item I, variable costing, primarily benefits internal managers.
Choice "a" is incorrect. Although item I, variable costing, is not designed to add usefulness to external users, item II is designed for that purpose.
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 亚洲最大成人在线 | 成人免费视频播放 | 91精品国产综合久久久久久丝袜 | 成年人免费在线观看 | 欧美黄色aa | 国产精品爽爽久久 | 国产精品欧美一区二区 | 国产 日韩 欧美 一区 | 久久精品网| 99成人 | 午夜毛片免费看20次 | 二区av| 亚洲精品1| 久久精品免费 | 亚洲欧洲综合 | 国产精选一区 | 欧美黄色一区二区 | 国产免费区一区二区三视频免费 | 在线观看欧美激情 | 久久国产日本 | 红桃www.ht123成人 | 第四色中文综合网 | 国产在线啪| 亚洲国产精品久久久 | 日本色网址 | 日韩精品一区二区三区在线播放 | 偷拍自拍在线视频 | 91伦理视频在线观看 | 亚洲成人日韩 | 一级性| 欧美亚洲国产视频 | 综合欧美一区二区三区 | 中文国产一区 | 九九在线精品视频 | 久久久免费精品 | 精品国产综合 | 中国一级特黄毛片大片 | 亚洲综合视频在线 | 伊人伊成久久人综合网站 | 永久免费精品视频 | 亚洲激情中文字幕 |