判断题

制造费用期末须采用一定方法分配至各产品成本中，分配后“制造费用”科目无余额。（）

答案：错误

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单项选择题

8 Which of the following statements about accounting concepts and conventions are correct?
(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.
(2) The substance over form. convention means that the economic substance of a transaction should be reflected in
the financial statements, not necessarily its legal form.
(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until
realised.
(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated
in preparing financial statements.
A 1 and 3
B 2 and 3
C 2 and 4
D 1 and 4.

A.
(2)
B.
(3)
C.
(4)
D.
A
E.

企业如果期末在产品数量较少，可以按照在产品所耗材料费用计算在产品成本。

答案：错误