题目

ACTG-2300-4 Chapter 7 PreClass Work

匹配题

1: Activity Cost Pool 2: Activity measure 3: Duration driver 4: First stage allocation 5: Second stage allocation 6: Transaction driver 7: Unit-level activities 8: Batch-level activites 9: Activity-based costing 10: Organization-sustaining activites

选项

A.[ 选择 ]

B.The process by which activity rates are used to apply costs to products and customers in ABC.

C.An allocation base in an ABC system, ideally, a measure of the amount of activity that drives the costs in an activity cost pool.

D.A costing method based on activities that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore fixed as well as variable costs.

E.A "bucket" in which costs are accumulated that relate to a single activity measure in an ABC system.

F.A simple count of the number of times an activity occurs

G.Activities that are carred out regardless of which customers are served, which products are produced, how many batches are fun , or how many units are made.

H.A measure of the amount of time required to perfrom an activity

I.Activities that are performed each time a unit of output is produced

J.Activities that are performed each time a batch of goods is handled or processed, regardless of how many units are in the batch

K.The process by which overhead costs are assigned to activity cost pools in an ABC system

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标准答案

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思路分析

The task presents a matching question with ten definitions (numbered 1 through 10) and a list of ten potential terms. The provided answer array maps each definition to its correct term in order. Below, I analyze each definition option, stating why the listed correct term fits and why the other terms do not fit that particular definition. To improve readability, each item’s commentary is separated by line breaks. 1) Definition: A "bucket" in which costs are accumulated that relate to a single activity measure in an ABC system. - Correct match: Activity Cost Pool (answer option 1 in the left-hand list corresponds to this description). This concept describes where costs related to a specific activity measure are accumulated for cost accounting in ABC. - Why other options don’t fit: - Activity measure (option 2) is the base used to assign costs, not the collection bucket itself. - Duration driver (option 3) refers to time required, not the accumulation bucket. - First stage allocation (option 4) and Second stage allocation (option 5) describe steps in the ABC allocation process, not the container for costs. - Transaction driver (option 6) is a type of activity driver, not the cost pool container. - Unit-level activities (option 7) and Batch-level activities (option 8) describe activity types, not the cost-accumulation vessel. - Activity-based costing (option 9) is the overall costing system, not the single pool. - Organization-sustaining activities (option 10) refer to activities that support the organization as a whole, not the pool itself. 2) Definition: An allocation base in an ABC system, ideally, a measure of the amount of activity that drives the costs in an activity cost pool. - Correct match: Activity measure (answer option 2). This is the base used to assign costs from a cost pool to products/customers, reflecting the amount of activity that drives costs. - Why other options don’t fit: - The buc......Login to view full explanation