If CustomCraft uses job order costing, each of the following is true, except：如果 CustomCraft 使用分批法进行成

If CustomCraft uses job order costing, each of the following is true, except：如果 CustomCraft 使用分批法进行成本核算，则以下每一项都为真，除了（）

A. Individual job cost sheets accumulate all manufacturing costs applicable to each job 单个成本计算单累计适用于每个工作的所有制造成本

B.Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash. 对单个订单的直接人工成本记录为：借记在产品存货，贷记现金。

C.The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account.单个订单中使用的直接材料的会计处理为：借记在产品存货，贷记库存材料存货。

D.The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead accountto the Work in Process Inventory account将制造费用从分配给特定订单的成本流转是：从制造费用帐户转移到在产品存货帐户

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