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1、CostAccounting,14e(Horngren/Datar/Rajan)Chapter20InventoryManagement,Just-in-Time,andSimplifiedCostingMethodsObjective20.11)Whichofthefollowingindustrieswouldhavethehighestcostofgoodssoldpercentagerelativetosales?A)computermanufacturersB)retailorganizationsC)drugmanufacturersD)The
2、percentagewillusuallydependonthesuccessofaparticularcompany.Answer:BDiff:2Terms:inventorymanagementObjective:1AACSB:Reflectivethinking2)Thecostsofgoodsacquiredfromsuppliersincludingincomingfreightortransportationcostsare:A)purchasingcostsB)orderingcostsC)stockoutcostsD)carryingcos
3、tsAnswer:ADiff:2Terms:purchasingcostsObjective:1AACSB:Reflectivethinking3)Thecostsofpreparing,issuing,andpayingpurchaseorders,plusreceivingandinspectingtheitemsincludedinordersis:A)purchasingcostsB)orderingcostsC)stockoutcostsD)carryingcostsAnswer:BDiff:2Terms:orderingcostsObjecti
4、ve:1AACSB:Reflectivethinking47Copyright?2012PearsonEducation,Inc.4)Thecoststhatresultfromtheftofinventoryare:A)shrinkagecostsB)externalfailurecostsC)stockoutcostsD)costsofqualityAnswer:ADiff:2Terms:shrinkageObjective:1AACSB:Reflectivethinking5)Thecoststhatresultwhenacompanyrunsout
5、ofaparticularitemforwhichthereisacustomerdemandare:A)shrinkagecostsB)shortagecostsC)stockoutcostsD)EOQestimationcostsAnswer:CDiff:2Terms:stockoutcostsObjective:1AACSB:Reflectivethinking6)ThecoststhatresultwhenfeaturesandcharacteristicsofaproductorserviceareNOTinconformancewiththes
6、pecificationsare:A)inspectioncostsB)costsofqualityC)purchasingcostsD)designcostsAnswer:BDiff:2Terms:stockoutcostsObjective:1AACSB:Reflectivethinking7)Thecoststhatresultwhenacompanyholdsaninventoryofgoodsforsale:A)purchasingcostsB)carryingcostsC)opportunitycostsD)interestcostsAnswe
7、r:BDiff:2Terms:stockoutcostsObjective:1AACSB:Reflectivethinking47Copyright?2012PearsonEducation,Inc.8)Qualitycostsinclude:A)purchasingcostsB)orderingcostsC)stockoutcostsD)preventioncostsAnswer:DDiff:2Terms:qualitycostsObjective:1AACSB:ReflectivethinkingAnswerthefollowingquestionsu
8、singtheinformationbelow:Thefollow
