中国大学MOOC: In case of voyage chartering, when lay days are saved because loading finishes earlier, the charterer pays dispatch money to the ship owner.

Which one of the following event constitutes constructive loss? ( ) A: The cost of restoration of the damaged goods exceeds the value of the goods. B: The cargo ship sunk into the sea. C: The cargo ship is hijacked by pirates. D: Sea water coming into the hold causes the hardening of cement and the whole batch of cement losses its original use.

The Time Charter mode means that when a ship is chartered, control no longer remains with the owner.

When allocating indirect production costs to cost objects, which of the following is/are a cost-allocation base(s)?

When computing the cost per equivalent unit, the weighted-average method of process costing considers: A: costs incurred during the current period only. B: costs incurred during the current period plus cost of ending work in process inventory. C: costs incurred during the current period plus cost of beginning work in process inventory. D: costs incurred during the current period less cost of beginning work in process inventory.