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NEW QUESTION: 1
비용 할당은 간접 원가를 원가 개체에 지정하는 프로세스입니다. 간접 원가는 원가 풀로 그룹화 된 후 공통 할당 기준으로 원가에 할당됩니다.
목적. 균질 비용 풀을 할당하는 데 사용되는 기준이 있어야 합니다.
A. 비용 풀의 비용 항목과 인과 관계가 있습니다.
B. 선택의 유일한 기준으로 비용 풀의 비용 항목과 높은 상관 관계가 있습니다.
C. 비용 개체가 균일하지 않은 방식으로 리소스를 사용하더라도 풀의 캐스트를 비용 개체에 균일하게 할당합니다.
D. 비재무 측정이 더 객관적이므로 비재무 측정 (예 : 설정 수)이어야 합니다.
Answer: A
Explanation:
A cost allocation base is the common denominator for systematically correlating indirect costs and a cost object. The cost driver of the indirect costs is ordinarily the allocation base. In a homogeneous cost pool, all cost should have the same or a similar cause-andeffect relationship with the cost allocation base.

NEW QUESTION: 2
Which is NOT a recommended quality review team role?
A. Chair
B. Producer
C. Administrator
D. Reviewer
Answer: B

NEW QUESTION: 3
A trade agreement that removes all import tariffs between member countries, sets up common external tariffs against non-members, but does not advance toward economic integration is called
A. a customs union.
B. a free trade area.
C. a common market
D. an economic union.
Answer: A