题目内容
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A、Net realisable value of the by product is deducted from the cost of the main product.
B、Sales value of the by-product is deducted from the cost of the main product.
C、By-product income less post-separation costs is added to the sales of the main product
D、Pre-separation costs are apportioned to the by product to calculate its profit.
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A、Many parents spend most of their time at work, neglect the interaction with their children, it may lead to children's psychological problems.
B、Many parents spend most of their time at work and neglecting the interaction with their children, it may lead to psychological problems.
C、Many parents spend most of their time with their work and ignore the interaction with children, which leads to psychological problems with children.
D、If many parents spend most of their time at work and neglect the interaction with their children, children may have psychological problems.
A、Bowls.
B、Chopsticks.
C、Spoons.
D、Forks.
A、Sit straight at the table, and don’t lean your elbows on the table.
B、If you want a dish that is on the other side of the table, don’t stand up to get it. Ask the person nearest the dish to pass it to you.
C、Never eat with your mouth open.
D、Phones and other distracting items should not be used at the meeting.
A、Not take into account the relative income-earning potentials of the individual products
B、All the products has to be saleable at the split-off point
C、Not suitable when the products are in different states
D、May lead to a situation where one product is very profitable while the one is incurring losses
A、A by product is a product produced at eh sames time as other products which has a relatively low volume compared with the other products.
B、Since a by product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs.
C、Costs incurred prior to the point of separation are known as the common or joint costs.
D、The relative sales value method is the most widely used method of apportioning joint costs.
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