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美國CPA模擬試題：Business（5）

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2015/11/16 09:09:20　 字體：大小

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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.

【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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