美国版的成本会计Chapter3

关于美国成本会计准则解析及启示引言会计是管理一个企业的财务信息系统的过程，这个系统需要准确、可靠地收集、记录和编制企业的各种经济交易和活动的财务信息。

在企业的各种管理决策中，会计信息在越来越重要的地位，成本会计作为会计信息系统的重要组成部分，其准确性、真实性对企业的发展有着至关重要的影响。

在不同国家和地区，成本会计准则和标准也存在很大的差异，本文围绕着美国的成本会计准则进行探讨，对于其他国家的会计体系也有一定程度的借鉴意义。

美国成本会计的起源美国成本会计的起源可以追溯到19世纪末，当时美国的工业经济正在飞速发展，大量的制造业企业涌现出来，这为成本会计的发展提供了 fertile ground。

因为管理者需要了解哪些成本是对企业有益的，哪些成本是浪费的，以便进行改善，提高企业的效率和利润。

于是，成本会计应运而生，成为企业管理者进行经营管理所需的信息支持。

美国成本会计的经典体系在美国的成本会计体系中，经典的方法有两种：作业成本法和作业顺序法。

在这两种方法中，成本对象均为作业或作业原材料。

在作业成本法中，企业首先将生产活动划分为若干个作业，每一个作业都需要消耗一定的资源，包括直接物料费用、直接劳动费用、制造费用等。

这些成本被分配到每个作业上，从而形成作业成本。

而作业的成本又可以进一步分配到不同的商品或服务上，以计算每个商品或服务的成本。

在作业顺序法中，成本对象为生产序列，序列中的每个单位都经过若干个生产过程，从而形成对应的生产成本。

基于生产序列，可以分析生产活动的效果，以便调整生产计划。

以上方法都可以通过管理会计系统，对于企业的成本、效率和效益进行精确计算，为企业管理者提供实时、准确、可靠的财务信息。

针对性成本会计除了上述经典的成本会计方法，美国的成本会计也注重个性化的财务管理。

针对性成本会计就是这类财务管理的一种方法，主要是针对具体的企业或行业的特殊需求而设计的。

在具体的针对性成本管理中，管理者需要根据特殊产品或服务的生产过程及其相应的费用组成，设计适当的成本管理方案。

美国成本会计准则解析及启示简介成本会计是一种管理会计，它着重于提高公司的成本效益和利润，以实现公司长期的财务稳定。

在美国，成本会计准则被广泛应用于各种产业和行业领域，尤其在制造业和服务业中。

本文将主要介绍美国成本会计准则的概念和相关规范，并探讨其对业务绩效和会计报告的启示及影响。

成本会计的定义与目的成本会计是指对公司产品或服务的成本进行系统记录、分类、汇总和分析的过程。

它的主要目的是为了衡量产品或服务的成本，从而帮助公司管理者做出合理的决策，提高公司的经济效益和利润。

成本会计主要包括以下三个方面：1.成本记录：记录和记录成本相关的所有活动和交易。

2.成本归集：将项目中的所有成本元素按照特定的分类方法进行汇总。

3.成本分配：将总成本分配到不同的产品和服务项目中。

以上三个方面是成本会计的核心内容，通过这一过程可以实现对成本的有效管理和控制。

美国成本会计准则美国成本会计准则由美国财务会计标准委员会(FASB)制定和发布。

它是一系列的规范、原则和指南，旨在帮助企业计算和报告其产品和服务的成本。

美国成本会计准则主要涉及以下方面：1.成本计算原则：准确计算产品和服务的成本是成本会计的核心工作。

美国成本会计准则规定了计算成本的方法和原则，其中最常用的方法是标准成本法和实际成本法。

标准成本法是指产品或服务的成本被预估为一定数量和一定成本的标准。

实际成本法是指根据产品或服务的实际成本发生记录来计算成本。

2.成本元素：成本元素是指组成产品或服务成本的各个元素，包括材料成本、直接人工成本和制造费用等。

3.成本分类：成本分类是指将成本元素根据其性质和用途进行分类和汇总。

在成本会计中，成本通常分为直接成本和间接成本。

直接成本是指与产品或服务直接相关的成本，例如材料成本和直接人工成本。

间接成本是指与产品或服务不直接相关的成本，例如制造费用和管理费用等。

4.成本分配：成本分配是指将总成本分配到不同的产品和服务项目中，以便计算和报告各个项目的成本和利润。

.. Chapter 3—The Adjusting ProcessWord资料.Chapter 3—The Adjusting Process 119 MULTIPLE CHOICE1. The revenue recognition concepta. is in not in conflict with the cash method of accountingb. determines when revenue is credited to a revenue accountc. states that revenue is not recorded until the cash is receivedd. controls all revenue reporting for the cash basis of accountingANS: B DIF: Moderate OBJ: 03-012. The matching concepta. addresses the relationship between the journal and the balance sheetb. determines whether the normal balance of an account is a debit or creditc. requires that the dollar amount of debits equal the dollar amount of credits on a trialbalanced. determines that expenses related to revenue be reported at the same time therevenue is reportedANS: D DIF: Moderate OBJ: 03-013. Using accrual accounting, revenue is recorded and reported onlya. when cash is received without regard to when the services are renderedb. when the services are rendered without regard to when cash is receivedc. when cash is received at the time services are renderedd. if cash is received after the services are renderedANS: B DIF: Moderate OBJ: 03-014. Using accrual accounting, expenses are recorded and reported onlya. when they are incurred, whether or not cash is paidb. when they are incurred and paid at the same timec. if they are paid before they are incurredd. if they are paid after they are incurredANS: A DIF: Moderate OBJ: 03-015. One of the accounting concepts upon which deferrals and accruals are based isa. matchingb. costc. price-level adjustmentd. conservatismANS: A DIF: Moderate OBJ: 03-016. If the effect of the debit portion of an adjusting entry is to increase the balance of anexpense account, which of the following describes the effect of the credit portion of the entry?a. decreases the balance of an owner's equity account120 Chapter 3—The Adjusting Processb. increases the balance of an liability accountc. increases the balance of an asset accountd. decreases the balance of an expense accountANS: B DIF: Difficult OBJ: 03-017. If the effect of the credit portion of an adjusting entry is to increase the balance of a liabilityaccount, which of the following describes the effect of the debit portion of the entry?a. increases the balance of a contra asset accountb. increases the balance of an asset accountc. decreases the balance of an owner's equity accountd. increases the balance of an expense accountANS: D DIF: Difficult OBJ: 03-018. The primary difference between deferred and accrued expenses is that deferred expenseshavea. been incurred and accrued expenses have notb. not been incurred and accrued expenses have been incurredc. been recorded and accrued expenses have not been incurredd. not been recorded and accrued expenses have been incurredANS: B DIF: Difficult OBJ: 03-019. Prior to the adjusting process, accrued expenses havea. not yet been incurred, paid, or recordedb. been incurred, not paid, but have been recordedc. been incurred, not paid, and not recordedd. been paid but have not yet been incurredANS: C DIF: Difficult OBJ: 03-0110. Prior to the adjusting process, accrued revenue hasa. been earned and cash receivedb. been earned and not recorded as revenuec. not been earned but recorded as revenued. not been recorded as revenue but cash has been receivedANS: B DIF: Difficult OBJ: 03-0111. Deferred expenses havea. not yet been recorded as expenses or paidb. been recorded as expenses and paidc. been incurred and paidd. not yet been recorded as expensesANS: D DIF: Difficult OBJ: 03-0112. Deferred revenue is revenue that isa. earned and the cash has been receivedChapter 3—The Adjusting Process 121b. earned but the cash has not been receivedc. not earned and the cash has not been receivedd. not earned but the cash has been receivedANS: D DIF: Difficult OBJ: 03-0113. Adjusting entries area. the same as correcting entriesb. needed to bring accounts up to date and match revenue and expensec. optional under generally accepted accounting principlesd. rarely needed in large companiesANS: B DIF: Moderate OBJ: 03-0114. Adjusting entries affect at least onea. income statement account and one balance sheet accountb. revenue and the drawing accountc. asset and one owner's equity accountd. revenue and one capital accountANS: A DIF: Moderate OBJ: 03-0115. The general term employed to indicate an expense that has not been paid and has not yetbeen recognized in the accounts by a routine entry isa. capitalb. deferralc. accruald. inventoryANS: C DIF: Easy OBJ: 03-0116. Which of the following is not a characteristic of accrual basis of accounting?a. Revenues and expenses are reported in the period in which cash is received or paidb. Revenues are reported in the income statement in the period in which they areearnedc. Supports the matching conceptd. All are correct.ANS: A DIF: Difficult OBJ: 03-0117. Generally accepted accounting principles requires that companies use the ____ ofaccounting.a. cash basisb. deferral basisc. accrual basisd. account basisANS: C DIF: Easy OBJ: 03-01122 Chapter 3—The Adjusting Process18. Which of the following supports the accrual basis of accounting?a. revenue recognition conceptb. cash conceptc. matching conceptd. revenue recognition and matching conceptsANS: D DIF: Moderate OBJ: 03-0119. The cash basis of accounting records revenues and expenses when the cash is exchangedwhile the accrual basis of accountinga. records revenues when they are earned and expenses when they are paidb. records revenues and expenses when they are incurred.c. records revenues when cash is received and expenses when they are incurred.d. records revenues and expenses when the company needs to apply for a loan.ANS: B DIF: Moderate OBJ: 03-0120. By matching revenues and expenses in the same period in which they incura. net income or loss will always be underestimated.b. net income or loss will always be overestimated.c. net income or loss will be properly reported on the income statementd. net income or loss will not be determined.ANS: C DIF: Easy OBJ: 03-0121. All adjusting entries always involvea. only income statement accounts.b. only balance sheet accounts.c. the cash account.d. at least one income statement account and one balance sheet account.ANS: D DIF: Moderate OBJ: 03-0122. Prepaid expenses are eventually expected toa. become expenses when their future economic value expires.b. become revenues when services are performed.c. become expenses in the period when they are paid.d. become revenues when the liability is no longer owed.ANS: A DIF: Moderate OBJ: 03-0123. Which of the following is considered to be unearned revenue?a. Concert tickets sold for tonight’s performance.b. Concert tickets sold yesterday on credit.c. Concert tickets that were not sold for the current performance.d. Concert tickets sold for next month’s performance.ANS: D DIF: Difficult OBJ: 03-01Chapter 3—The Adjusting Process 12324. Which of the following is an example of accrued revenue?a. Swimming pool cleaning that has been for three months in advance.b. Swimming pool cleaning that has been provided but has not been billed or paid.c. An agreement has been signed for swimming pool cleaning for the next threemonths.d. Swimming pool cleaning that has been provided and paid on the same day.ANS: B DIF: Moderate OBJ: 03-0125. Which of the following is considered to be an accrued expense?a. A computer technician has installed the latest software updates and was paid on thesame day.b. A computer technician has been paid in advance to install software updates as theybecome available.c. A computer technician has just signed an agreement with you regarding pricing forfuture work.d. A computer technician has installed the latest software updates, but you have notreceived their invoice for payment.ANS: D DIF: Difficult OBJ: 03-0126. Which account would normally not require an adjusting entry?a. Wages Expenseb. Accounts Receivablec. Accumulated Depreciationd. Smith, CapitalANS: D DIF: Difficult OBJ: 03-0227. Which one of the accounts below would likely be included in an accrual adjusting entry?a. Insurance Expenseb. Prepaid Rentc. Interest Expensed. Unearned RentANS: C DIF: Moderate OBJ: 03-0228. Which one of the following accounts below would likely be included in a deferral adjustingentry?a. Interest Revenueb. Unearned Revenuec. Salaries Payabled. Accounts ReceivableANS: B DIF: Moderate OBJ: 03-02124 Chapter 3—The Adjusting Process29. The balance in the prepaid rent account before adjustment at the end of the year is $15,000,which represents three months' rent paid on December 1. The adjusting entry required on December 31 isa. debit Rent Expense, $5,000; credit Prepaid Rent, $5,000b. debit Prepaid Rent, $10,000; credit Rent Expense, $5,000c. debit Rent Expense, $10,000; credit Prepaid Rent, $5,000d. debit Prepaid Rent, $5,000; credit Rent Expense, $5,000ANS: A DIF: Difficult OBJ: 03-0130. The balance in the office supplies account on June 1 was $5,200, supplies purchased duringJune were $2,500, and the supplies on hand at June 30 were $2,000. The amount to beused for the appropriate adjusting entry isa. $4,500b. $2,500c. $9,700d. $5,700ANS: D DIF: Difficult OBJ: 03-0231. What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaidinsurance account balance before adjustment, $15,500, and unexpired amounts per analysis of policies, $4,500?a. debit Insurance Expense, $4,500; credit Prepaid Insurance, $4,500b. debit Insurance Expense, $15,500; credit Prepaid Insurance, $15,500c. debit Prepaid Insurance, $11,500; credit Insurance Expense, $11,500d. debit Insurance Expense, $11,000; credit Prepaid Insurance, $11,000ANS: D DIF: Difficult OBJ: 03-0232. The entry to adjust for the cost of supplies used during the accounting period isa. Supplies Expense, debit; Supplies, creditb. James Smith, Capital, debit; Supplies, creditc. Accounts Payable, debit; Supplies, creditd. Supplies, debit; credit James Smith, CapitalANS: A DIF: Moderate OBJ: 03-0233. A business pays weekly salaries of $20,000 on Friday for a five-day week ending on that day.The adjusting entry necessary at the end of the fiscal period ending on Thursday isa. debit Salaries Payable, $16,000; credit Cash, $16,000b. debit Salary Expense, $16,000; credit Drawing, $16,000c. debit Salary Expense, $16,000; credit Salaries Payable, $16,000d. debit Drawing, $16,000; credit Cash, $16,000ANS: C DIF: Difficult OBJ: 03-02Chapter 3—The Adjusting Process 12534. The balance in the prepaid insurance account before adjustment at the end of the year is$10,000. If the additional data for the adjusting entry is (1) "the amount of insuranceexpired during the year is $8,500," as compared to additional data stating (2) "the amount of unexpired insurance applicable to a future period is $1,500," for the adjusting entry:a. the debit and credit amount for (1) would be the same as (2) but the accounts wouldbe differentb. the accounts for (1) would be the same as the accounts for (2) but the amountswould be differentc. the accounts and amounts would be the same for both (1) and (2)d. there is not enough information given to determine the correct accounts andamountsANS: C DIF: Difficult OBJ: 03-0235. The difference between the balance of a fixed asset account and the related accumulateddepreciation account is termeda. historical costb. contra assetc. book valued. market valueANS: C DIF: Easy OBJ: 03-0236. The adjusting entry to record the depreciation of equipment for the fiscal period isa. debit Depreciation Expense; credit Equipmentb. debit Depreciation Expense; credit Accumulated Depreciationc. debit Accumulated Depreciation; credit Depreciation Expensed. debit Equipment; credit Depreciation ExpenseANS: B DIF: Moderate OBJ: 03-0237. As time passes, fixed assets other than land lose their capacity to provide useful services. Toaccount for this decrease in usefulness, the cost of fixed assets is systematically allocated to expense through a process calleda. equipment allocationb. depreciationc. accumulationd. matchingANS: B DIF: Easy OBJ: 03-0238. The entry to adjust the accounts for wages accrued at the end of the accounting period isa. Wages Payable, debit; Wages Income, creditb. Wages Income, debit; Wages Payable, creditc. Wages Payable, debit; Wages Expense, creditd. Wages Expense, debit; Wages Payable, credit126 Chapter 3—The Adjusting ProcessANS: D DIF: Moderate OBJ: 03-0239. The supplies account has a balance of $1,000 at the beginning of the year and was debitedduring the year for $2,800, representing the total of supplies purchased during the year. If $750 of supplies are on hand at the end of the year, the supplies expense to be reported on the income statement for the year isa. $750b. $3,550c. $3,800d. $3,050ANS: D DIF: Moderate OBJ: 03-0240. A company purchases a one-year insurance policy on June 1 for $840. The adjusting entryon December 31 isa. debit Insurance Expense, $350 and credit Prepaid Insurance, $350b. debit Insurance Expense, $280 and credit Prepaid Insurance, $280c. debit Insurance Expense, $490, and credit Prepaid Insurance, $ 490.d. debit Prepaid Insurance, $720, and credit Cash, $720ANS: C DIF: Difficult OBJ: 03-0241. If the prepaid rent account before adjustment at the end of the month has a debit balanceof $1,600, representing a payment made on the first day of the month, and if the monthly rent was $800, the amount of prepaid rent that would appear on the balance sheet at the end of the month, after adjustment, isa. $800b. $400c. $2,400d. $1,600ANS: A DIF: Moderate OBJ: 03-0242. Depreciation Expense and Accumulated Depreciation are classified, respectively, asa. expense, contra assetb. asset, contra liabilityc. revenue, assetd. contra asset, expenseANS: A DIF: Easy OBJ: 03-0243. The type of account and normal balance of Accumulated Depreciation isa. asset, creditb. asset, debitc. contra asset, creditd. contra asset, debitANS: C DIF: Easy OBJ: 03-02Chapter 3—The Adjusting Process 12744. The type of account and normal balance of Unearned Rent isa. revenue, creditb. expense, debitc. liability, creditd. liability, debitANS: C DIF: Easy OBJ: 03-0245. Data for an adjusting entry described as "accrued wages, $2,020" means to debita. Wages Expense and credit Wages Payableb. Wages Payable and credit Wages Expensec. Accounts Receivable and credit Wages Expensed. Drawing and credit Wages PayableANS: A DIF: Moderate OBJ: 03-0246. Supplies are recorded as assets when purchased. Therefore, the credit to supplies in theadjusting entry is for the amount of suppliesa. that are in the ending balanceb. purchasedc. usedd. either used or remainingANS: C DIF: Easy OBJ: 03-0247. If there is a balance in the prepaid rent account after adjusting entries are made, itrepresents a(n)a. deferralb. accrualc. revenued. liabilityANS: A DIF: Moderate OBJ: 03-0248. If there is a balance in the unearned subscriptions account after adjusting entries are made,it represents a(n)a. deferralb. accrualc. drawingd. revenueANS: A DIF: Easy OBJ: 03-0249. The cost of office supplies to be used in future periods is ordinarily shown on the balancesheet as a(n)a. capitalb. assetc. contra assetd. liabilityANS: B DIF: Easy OBJ: 03-0250. Which of the following is an example of a prepaid expense?a. Suppliesb. Accounts Receivablec. Unearned Subscriptionsd. Unearned FeesANS: A DIF: Easy OBJ: 03-0251. The unexpired insurance at the end of the fiscal period representsa. an accrued assetb. an accrued liabilityc. an accrued expensed. a deferred expenseANS: D DIF: Easy OBJ: 03-0252. Accrued revenues would appear on the balance sheet asa. assetsb. liabilitiesc. capitald. prepaid expensesANS: A DIF: Easy OBJ: 03-0253. Prepaid advertising, representing payment for the next quarter, would be reported on thebalance sheet as a(n)a. assetb. liabilityc. contra assetd. expenseANS: A DIF: Easy OBJ: 03-0254. Unearned rent, representing rent for the next six months' occupancy, would be reported onthe landlord's balance sheet as a(n)a. assetb. liabilityc. capital accountd. revenueANS: B DIF: Easy OBJ: 03-0255. Accrued expenses are ordinarily reported on the balance sheet asa. assetsb. liabilitiesc. fixed assetsd. prepaid expensesANS: B DIF: Easy OBJ: 03-0256. Fees receivable would appear on the balance sheet as a(n)a. assetb. liabilityc. fixed assetd. unearned revenueANS: A DIF: Easy OBJ: 03-0257. The general term employed to indicate a delay of the recognition of an expense alreadypaid or of a revenue already received isa. depreciationb. deferralc. accruald. inventoryANS: B DIF: Easy OBJ: 03-0258.The adjusting entry for rent earned that is currently recorded in the unearned rent accountisa. Unearned Rent, debit; Rent Revenue, creditb. Rent Revenue, debit; Unearned Rent, creditc. Unearned Rent, debit; Prepaid Rent, creditd. Rent Expense, debit; Unearned Rent, creditANS: A DIF: Moderate OBJ: 03-0259. Which of the following pairs of accounts could not appear in the same adjusting entry?a. Service Revenue and Unearned Revenueb. Interest Income and Interest Expensec. Rent Expense and Prepaid Rentd. Salaries Payable and Salaries ExpenseANS: B DIF: Moderate OBJ: 03-0260. The unearned rent account has a balance of $40,000. If $3,000 of the $40,000 is unearnedat the end of the accounting period, the amount of the adjusting entry isa. $3,000b. $40,000c. $37,000d. $43,000ANS: C DIF: Moderate OBJ: 03-0261. The following adjusting journal entry was found on page 4 of the journal. Select the bestexplanation for the entry.a. Record payment of fees earnedb. Record fees earned at the end of the monthc. Record fees that have not been earned at the end of the monthd. Record the payment of fees to be earned.ANS: B DIF: Moderate OBJ: 03-0262. The following adjusting journal entry was found on page 4 of the journal. Select the bestexplanation for the entry.a. Adjust supplies inventory to actualb. Record purchase of suppliesc. Adjust supplies expensed. Record sale of suppliesANS: A DIF: Moderate OBJ: 03-0263. The following adjusting journal entry was found on page 4 of the journal. Select the bestexplanation for the entry.a. Record the payment of wagesb. Record wages to be paid this monthc. Record wages paid in advanced. Record wages expense incurred and to be paid next monthANS: D DIF: Moderate OBJ: 03-0264. What affect will this adjustment have on the accounting records?a. Increase net incomeb. Increase revenues reported for the periodc. Decrease liabilitiesd. All are true.ANS: D DIF: Easy OBJ: 03-0265. What affect will this adjusting journal entry have on the accounting records?a. Increase incomeb. Decrease net incomec. Decrease expensesd. Increase assetsANS: B DIF: Easy OBJ: 03-0266. What affect will the following adjusting journal entry have on the accounting records?a. Increase net incomeb. Increase revenuesc. Decrease expensesd. Decrease net book valueANS: D DIF: Moderate OBJ: 03-0267. How will the following adjusting journal entry affect the accounting equation?.a. Increase assets, increase revenuesb. Increase liabilities, increase revenuesc. Decrease liabilities, increase revenuesd. Decrease liabilities, decrease revenuesANS: C DIF: Easy OBJ: 03-0268. Which of the following is not true regarding Depreciation?a. Depreciation allocates the cost of a fixed asset over its estimated life.b. Depreciation expense reflects the decrease in market value each year.c. Depreciation is an allocation not a valuation method.d. Depreciation expense does not measure changes in market value.ANS: B DIF: Difficult OBJ: 03-0269. The account type and normal balance of Prepaid Expense isa. revenue, creditb. expense, debitc. liability, creditd. asset, debitANS: D DIF: Easy OBJ: 03-0270. The account type and normal balance of Accumulated Depreciation isa. revenue, creditb. expense, debitc. asset, creditd. asset, debitANS: C DIF: Easy OBJ: 03-0271. Which of the following is an example of an accrued expense?a. Salary owed but not yet paidb. Fees received but not yet earnedc. Supplies on handd. A two-year premium paid on a fire insurance policyANS: A DIF: Difficult OBJ: 03-0272. The net book value of a fixed asset is determined bya. Original cost less accumulated depreciationb. Original cost less depreciation expensec. Original cost less accumulated depreciation plus depreciation expensed. Original cost plus accumulated depreciationANS: A DIF: Moderate OBJ: 03-0273. The balance in the supplies account, before adjustment at the end of the year is $625. Theproper adjusting entry if the amount of supplies on hand at the end of the year is $325 would bea. debit Cash $325, credit Supplies $325b. debit Supplies Expense $300, credit Supplies $300c. debit Supplies Expense$325, credit Supplies $325d. debit Supplies $300, credit Supplies Expense $300ANS: B DIF: Moderate OBJ: 03-0274. The net income reported on the income statement is $90,000. However, adjusting entrieshave not been made at the end of the period for supplies expense of $2,700 and accrued salaries of $1,300. Net income, as corrected, isa. $87,300b. $90,000c. $88,700d. $86,000ANS: D DIF: Moderate OBJ: 03-0375. At the end of the fiscal year, the usual adjusting entry to Prepaid Insurance to record expiredinsurance was omitted. Which of the following statements is true?a. Total assets at the end of the year will be understated.b. Owner's equity at the end of the year will be understated.c. Net income for the year will be overstated.d. Insurance Expense will be overstated.ANS: C DIF: Difficult OBJ: 03-0376. At the end of the fiscal year, the usual adjusting entry for depreciation on equipment wasomitted. Which of the following statements is true?a. Total assets will be understated at the end of the current year.b. The balance sheet and income statement will be misstated but the statement ofowner's equity will be correct for the current year.c. Net income will be overstated for the current year.d. Total liabilities and total assets will be understated.ANS: C DIF: Difficult OBJ: 03-0377. At the end of the fiscal year, the usual adjusting entry for accrued salaries owed toemployees was omitted. Which of the following statements is true?a. Salary Expense for the year was understated.b. The total of the liabilities at the end of the year was overstated.c. Net income for the year was understated.d. Owner's equity at the end of the year was understated.ANS: A DIF: Difficult OBJ: 03-0378. The adjusting entry to adjust supplies was omitted at the end of the year. This would effectthe income statements by havinga. expenses understated and therefore net income overstatedb. revenues understated and therefore net income understatedc. expenses understated and therefore net income understatedd. expenses overstated and therefore net income understatedANS: A DIF: Difficult OBJ: 03-0379. Which of the accounts below would appear on an adjusted trial balance but probably wouldnot appear on the trial balance?a. Fees Earnedb. Accounts Receivablec. Unearned Feesd. Depreciation ExpenseANS: D DIF: Moderate OBJ: 03-0480. Which of the accounting steps in the accounting process below would be completed last?a. preparing the adjusted trial balanceb. postingc. preparing the financial statementsd. journalizingANS: C DIF: Moderate OBJ: 03-0481. When is the adjusted trial balance prepared?a. Before adjusting journal entries are postedb. After adjusting journal entries are posted.c. After the adjusting journal entries are journalizedd. Before the adjusting journal entries are journalized.ANS: B DIF: Moderate OBJ: 03-0482. What is the purpose of the adjusted trial balance?a. to verify that all of the adjusting entries have been postedb. to verify that the net income <loss> is correctly reportedc. to verify that no adjusting journal entry has been omitted.d. to verify that the debits and credits balanceANS: D DIF: Moderate OBJ: 03-04。

《成本会计》第三套
成本会计第三套
本文档主要探讨了成本会计的第三套方法，以下是相关内容的概述。

方法一：作业成本法
作业成本法是一种按照工作或作业的特性来计算和分配成本的方法。

它适用于生产过程中不同作业之间成本的计算和分配。

该方法将生产过程划分为各个作业，每个作业有自己的成本，根据实际工作量来分配成本。

方法二：标准成本法
标准成本法是一种通过制定标准成本并与实际成本进行比较来评估生产过程的成本的方法。

该方法基于预先设定的标准成本，通过与实际成本的比较来确定任何差异，并对这些差异进行分析和管理。

标准成本法可以帮助企业识别和监控成本方面的问题，并提供改进的机会。

方法三：直接成本法
直接成本法是一种将直接成本（包括直接材料成本和直接人工
成本）直接分配给产品或作业的方法。

该方法将直接成本与具体的
产品或作业相关联，以便更准确地计算产品或作业的成本。

直接成
本法有助于企业了解产品或作业的实际成本，并为决策提供有关定价、利润率和生产效率等方面的信息。

以上是成本会计第三套的三种方法的简要介绍。

不同的方法可
以根据企业的实际情况和需求，选择适合的方法来计算和管理成本。

请根据具体情况选择适用的方法，并根据需要进行进一步研究和实践。

本文档仅为参考，具体实施过程中请根据实际需求和法规进行
规划和操作。

以上为对《成本会计》第三套的简要介绍，希望对您有所帮助。