Question 1: What type of production refers release when physically isolate one product (a separate product) can not be all fused into a continuous process (petrochemical industry, mining, metallurgy, and so on. D.)?
1. order production;
2. Small-scale production;
3. The mass production;
4. continuous production;
5. all the above.
Question 2. How does allocation of costs bypasses difficulty calculating the total unit cost of production?
1. by determining the maximum data by dividing the total cost by the number of units of production;
2. by determining the average data by dividing the total cost by the number of units of production;
3. by determining the minimum data by dividing the total cost by the number of units of production;
4. by determining the average data by multiplying the total cost by the number of units of production;
5. by determining the average data by subtracting the total cost.
Question 3. What should we do when calculating the total unit cost of production Consulting companies, repair shops and other businesses that do not have stocks of finished products when the order is made and the bill is presented to the client?
1. do the wiring: Debit "Cost of sales" - credit "work in progress";
2. instead of the account "Cost of sales" is used more - "Cost of services";
3. The content of n. N. 1 and 2;
4. Make the wiring debit "Cost of sales";
5. Use by "Inventories" ("Finished goods").
Question 4: On what account are collected in the allocation of costs to process all the production expenses for the reporting period (eg, monthly)?
1. The account "Work in progress";
2. The account "Inventories";
3. The account "Finished goods";
4. To the "Inventories";
5. The account "Cost of sales".
Question 5: What should be done to include the cost of unfinished at the end of the reporting period a product?
1. The finished goods reduced to a single database;
2. ready and unready products reduced to a single database;
3. unready products reduced to a single database;
4. take into account unfinished products as ready;
5. do not include the cost of unfinished at the end of the reporting period of the product.
Question 6: What can be done to determine the calculated equivalent products manufactured in the reporting period?
1. Finished goods transferred to the warehouse or shipped, accounted for by a factor of 1;
2. The number of incomplete by the end of the reporting period, product multiplied by a correction factor of 0.5;
3. The values \u200b\u200bobtained through the operations (1) and (2) are formed; the result is equivalent to the estimated amount of products made during the reporting period;
4. The content of n. N. 1 and 2;
5. The content of n. N. 1 - 3.
Question 7: What kind of system allocation of costs should be applied: to order or process, even if the products manufactured are somewhat different between them?
1. to order;
3. since the system of allocation of costs to process documentation required in smaller amounts than the system of allocation of costs on the order, often choose the first, even if the products manufactured are somewhat different to each other;
4. to order and to the process;
5. any other except for the order and the process.
Question 8: What are the costs include the salary of branch manager of the company?
1. The direct costs for the project allocation of costs - branch of the company;
2. in relation to products produced by the department, these costs will be indirect;
3. The content of n. N. 1 and 2;
4. with respect to products produced by the department, these costs will be straight;
5. indirect cost allocation of costs for the project - the company offices.
Question 9. What costs include some companies in the price per unit of wor