A.The production processes are high volume. 大批量生产。

B. The products use different amounts of direct labor.产品使用不同数量的直接人工。

C.The products are created with repetitive processes. 产品是通过重复过程创建的。

D.The products are created to customer specifications.产品是按照客户规格制造的。

正确答案：The production processes are high volume. 大批量生产。#The products are created with repetitive processes. 产品是通过重复过程创建的。

1、Which of the following businesses would most likely use job order costing（分批法）?（）

A.A print shop that specializes in wedding invitations.一家专门从事婚礼请柬的印刷店。

B.A company that makes frozen pizzas.一家生产冷冻比萨饼的公司。

C.A brewery. 一家啤酒厂。

D.An oil refinery. 一家炼油厂。

正确答案：A print shop that specializes in wedding invitations.一家专门从事婚礼请柬的印刷店。

2、Which of the following businesses would most likely use process costing（分步法）?（）

A. A law firm.

B.A maker of frozen orange juice.

C.A hospital.

D.An accounting firm.

正确答案：A maker of frozen orange juice.

3、If CustomCraft uses job order costing, each of the following is true, except: 如果 CustomCraft 使用分批法进行成本核算，则以下每一项都为真，除了（）

A. Individual job cost sheets accumulate all manufacturing costs applicable to each job 单个成本计算单累计适用于每个工作的所有制造成本

B.Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash. 对单个订单的直接人工成本记录为：借记在产品存货，贷记现金。

C.The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account.单个订单中使用的直接材料的会计处理为：借记在产品存货，贷记库存材料存货。

D.The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead accountto the Work in Process Inventory account将制造费用从分配给特定订单的成本流转是：从制造费用帐户转移到在产品存货帐户

正确答案：Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash. 对单个订单的直接人工成本记录为：借记在产品存货，贷记现金。

4、4. The use of activity-based costing is indicated when it is suspected that each of a firm’s product lines consumes approximately the same amount of overhead resources but the current allocation scheme assigns each line a substantially different amount. 当怀疑公司的每条产品线消耗大致相同数量的间接费用资源，但当前分配方案为每条产品线分配显着不同的数量时，就会使用基于作业的成本核算方法。 （）