高考選擇題 - 會計
By Edwina
at 2011-08-21T22:57
at 2011-08-21T22:57
Table of Contents
傳統的兩段式成本分攤法,在第二階段通常採用與許多製造費用
之發生並無直接關係的單一分攤基礎,其分攤結果會造成:
(A)低產量產品之成本會被高估
(B)高產量產品之成本會被高估
(C)高產量產品之成本會被低估
(D)不論高產量或低產量的產品均會被高估
答案為(B)
為什麼只有高產量的產品成本會被高估而低產量的不會??
請幫忙解答~謝謝!!
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