Which statement is TRUE? Group of answer choicesA. A normal costing cannot be used jointly with a job costing system.B. A job costing system assigns direct material costs to products in the same manner as a process costing system does.C. A process costing system is more appropriate for service industries than a job costing system.D. A job costing system allocates direct costs to products; a process costing system does not assign direct costs to products.E. A normal costing cannot be used jointly with a process costing system.

Which statement is TRUE?  哪个论述是对的？ Group of answer choicesA normal costing cannot be used jointly with a job costing system.普通成本核算不能与作业成本核算系统一起使用。A process costing system is more appropriate for service industries than a job costing system.流程成本核算体系比作业成本核算体系更适合服务行业。A job costing system assigns direct material costs to products in the same manner as a process costing system does.作业成本核算系统以与流程成本核算系统相同的方式将直接材料成本分配给产品。A job costing system allocates direct costs to products; a process costing system does not assign direct costs to products.作业成本核算系统将直接成本分配给产品；流程成本核算系统不会将直接成本分配给产品。A normal costing cannot be used jointly with a process costing system.普通成本核算不能与流程成本核算系统一起使用。

Which statement is TRUE?Group of answer choicesActivity-Based Costing can only be used jointly with normal costing.Activity-Based Costing can improve the accuracy of product cost under a Job Costing setting more than under a Process Costing settingJob costing cannot be applied jointly with Activity-Based Costing.Process costing cannot be applied jointly with Job Costing.Activity-Based Costing can improve the accuracy of product cost under a Process Costing setting more than under a Job Costing setting.

Which one is correct?Rent, lighting and supervision cost are common costs.‘Joint Costs’ cannot be apportioned only by adopting a basis of apportionmentCost ascertainment does not involve allocation and apportionment of the expenditure to the cost centres. Production cost does not include the cost of the primary packing of the productNone of the above/More than one of the above.

A costing system which contains features of both process and job order operations is called a(n):Multiple ChoiceHybrid costing system.Yield costing system.Work in process costing system.Mixed production costing system.None of the above.

______________ Costing and ____________ Costing are the two categories of costing systems.Select one:a.Historical, Standardb.Throughput, Backflushc.Manufacturing, Non-manufacturingd.Direct, Indirect