Giải thích dùm em 1 ý nhỏ trong môn T2

[lenhan555]

Cô em có nói là
Function of cost consist of prime cost and overheads cost . Trong đó prime cost includes direct labour , direct material and direct expense .
Vậy trong câu hỏi
"Which òf the following are direct expenses ?
i.The labour cost of production workers
ii. The hire of tools or equipment for a particular job.
iii. salesman's wages
iv. Rent , rates and insurance of a factory .

A. i & ii
B.i & iii
C.i & iv
D. iii and iv

Theo cái cô nói em nghĩ rằng trong mấy cáii đó cái nào không phải là direct labors hay direct materials thì là direct expenses . Nhưng sao cô em lại chọn câu B nhĩ ?

 

[ta an]

Ðề: Giải thích dùm em 1 ý nhỏ trong môn T2

theo mình thì: DIRECT EXPENSE is that portion of expense that is directly expended in providing a product or service for sale and is included in the calculation of COST OF GOODS SOLD, e.g. labor and inventory.
tức là những thứ liên quan đến giá vốn hàng bán đó bạn! thì ở trên chỉ có câu B thui ah!!!!!!!

 

[lenhan555]

Ðề: Giải thích dùm em 1 ý nhỏ trong môn T2

but in there , cost classification , which has two group diff cost consist of Function and Behavior . Function consists of prime cost & overhead cost ; Behavior consists of Fixet , Variable , Mixed and Stepped Cost . So i think that all expenses are belong to cost .

Above , u explain that all direct expenses consist of all cost ?
I dont understand it .

Can u show me diff between Expense and Cost ?

---------- Post added at 03:46 ---------- Previous post was at 03:40 ----------

according to me , (i) is direct labor , (ii)'s direct material , (iii)'s indirect labor , (iv)'s indirect expense .
Oh i wanna say sorry to u , because i view again , my teacher chooses choice A .