題目

Camberwell runs a construction company. Classify the following costs by nature (direct or indirect) in the table below.

Cost????????????????????????????????????????????????????????????????? Direct???????????????? Indirect

Bricks??

Plant hire for long term contract??

Builders' wages??

Accountants' wages??

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Chapter4Costclassification

Cost????????????????????????????????????????????????????????????????? Direct??????????????? ? Indirect

Bricks????????????????????????????????????????????????????????????????? 對

Plant hire for long term contract????????????????????????? 對

Builders' wages?????????????????????????????????????????????????? 對

Accountants' wages???????????????????????????????????????????????????????????????????????????對?

多做幾道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

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