MULTIPLE CHOICE
32. Managers often cite reductions in the costs of spoilage as a(n):
a. major justification for implementing a just-in-time production system
b. measurement of improved output quality
c. immaterial item that is not to be tracked
d. indication of improvement in the accounting system
Answer: a Difficulty: 2 Objective: 1
Terms to Learn: spoilage
33. Unacceptable units of production that are discarded or sold for reduced prices are referred to as:
a. reworked units
b. spoilage
c. scrap
d. defective units
奶奶性 Answer: b Difficulty: 1 Objective: 1
Terms to Learn: spoilage
34. Unacceptable units of production that are subquently repaired and sold as acceptable finished goods are:
a. reworked units
b. spoilage
c. scrap
d. defective units
Answer: a Difficulty: 1 Objective: 1
Terms to Learn: rework
35. Costs of poor quality production include the:
a. opportunity cost of the plant and workers
b. effect on current customers
c. effect on potential customers
d. All of the answers are correct.
Answer: d Difficulty: 2 Objective: 1
Terms to Learn: spoilage
36. Material left over when making a product is referred to as:
a. reworked units
b. spoilage
c. scrap
d. defective units
Answer: c Difficulty: 1 Objective: 1
Terms to Learn: scrap
37. A production process which involves spoilage and rework occurs in:
a. the manufacture of high precision tools
b. miconductor units
c. the manufacture of clothing
d. All of the answers are correct.
Answer: a Difficulty: 2 Objective: 1
Terms to Learn: spoilage, rework
38. Spoilage that is an inherent result of the particular production process and aris under efficient operating conditions is referred to as:
a. ordinary spoilage
b. normal spoilage
c. abnormal spoilage
d. None of the answers is correct.
北普陀>破开头的成语
Answer: b Difficulty: 2 Objective: 2
Terms to Learn: normal spoilage
担任的英文39. Spoilage that should not ari under efficient operating conditions is referred to as:
a. ordinary spoilage
b. normal spoilage
c. abnormal spoilage
d. None of the answers is correct.
Answer: c Difficulty: 2 Objective: 2
Terms to Learn: abnormal spoilage
40. Costs of normal spoilage are usually accounted for as:
a. part of the cost of goods sold
b. part of the cost of goods manufactured
c. a parate line item in the income statement
母亲生日的祝福语 d. an ast in the balance sheet
Answer: b Difficulty: 2 Objective: 2
银行工资
Terms to Learn: normal spoilage
41. Costs of abnormal spoilage are usually accounted for as:
a. part of the cost of goods sold
b. part of the cost of goods manufactured
c. a parate line item in the income statement
鳖血
d. an ast in the balance sheet
Answer: c Difficulty: 2 Objective: 2
Terms to Learn: abnormal spoilage
42. The loss from abnormal spoilage account would not appear:
a. on the balance sheet
b. as a detailed item in the retained earnings schedule of the balance sheet
c. as a detailed item on the income statement
鲫鱼汤做法 d. Either a or b is correct.
Answer: d Difficulty: 2 Objective: 2
Terms to Learn: abnormal spoilage
43. Normal spoilage should be computed using as the ba the:
a. total units completed
b. total good units completed
c. total actual units started into production
d. None of the answers is correct.
Answer: b Difficulty: 2 Objective: 2
Terms to Learn: normal spoilage
44. Companies that attempt to achieve zero defects in the manufacturing process treat spoilage as:
a. scrap
b. reworked units
c. abnormal spoilage
d. normal spoilage
Answer: c Difficulty: 2 Objective: 2
Terms to Learn: abnormal spoilage
45. Which one of the following conditions usually exists when comparing normal and abnormal spoilage to controllability?
Normal Spoilage Abnormal Spoilage
a. Controllable Controllable
b. Controllable Uncontrollable
c. Uncontrollable Uncontrollable
d. Uncontrollable Controllable
Answer: d Difficulty: 2 Objective: 2
Terms to Learn: normal spoilage, abnormal spoilage
46. Not counting spoiled units in the equivalent-unit calculation results in:
a. lower cost per good unit.
b. higher cost per good unit
c. better management information
d. Both a and c are correct.
Answer: b Difficulty: 2 Objective: 2
Terms to Learn: spoilage
47. Recognition of spoiled units when computing output units:
a. highlights the costs of normal spoilage to management
b. distorts the accounting data
c. focus management's attention on reducing spoilage
d. Both a and c are correct.
