新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA模拟试题：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.
【我要纠错】 责任编辑：蓝色天空
新用户扫码下载
京公网安备 11010802044457号