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美国CPA模拟试题：Business（9）
为了使广大USCPA考生能够顺利通过考试，如下为网校为USCPA考生整理的习题，希望对大家有所帮互助！
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.
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