A manufacturer has the following figures for the year ended 31 December 2003: Direct materials ＄7,000 Factory overheads ＄10,000

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问题 A manufacturer has the following figures for the year ended 31 December 2003:
Direct materials ＄7,000
Factory overheads ＄10,000
Direct labor ＄5,000
Increase in works-in-progress ＄2,000
The conversion cost is

选项 A、12,000.
B、17,000.
C、15,000.
D、10,000.

答案C

解析

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A manufacturer has the following figures for the year ended 31 December 2003: Direct materials ＄7,000 Factory overheads ＄10,000

中级（会计）

原金融专业英语（FECT）

金融英语（FECT）

A、Weshouldn’ttravellongdistance.B、WeshouldsavewaterC、Weshouldoftenrepairourcars.B

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Alltheworkers______togetherandwrotealettertotheheadofthecompany.

EveryTuesday,Carinagoestoworkinabank.Sheknowsallhercustomers(顾客)verywell,becausetheyareherclassmates.Infa

A、No,youcanuseyourcreditcard.B、Yes,youcanuseyourcreditcard.C、Yes,youcannotuseyourcreditcard.B

Theselecteddatapertaintoacompanyat31December2003asthefollowing:QuickAssets＄208,000Quickratio2.6to1Current

Ifthepurchaserhasbeengivenapurchaseallowance,theamountofallowanceshouldbedebitedtopurchasereturnaccount.

BusyCompanyisaretailer.Mostofitssalesaremadeoncreditterms.Thefollowinginformationrelatestothefirst4years.

SamCompanyLtd.producesarangeofproductsandabsorbsproductionoverheadusingarateof168%ondirectwages.Theabsorpti

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