题干：下列除了哪一项都可以在COGM上显示
A 期末在产品
B起初产成品
C生产耗用原材料
D分配的间接制造费用
考点：Budget Methodologies and Budget Preparation-Operating Budget Calculations
关键词：COGM
解题思路：COGM=Begining WIP+DM+DL+VOH-Ending WIP
COGS=begining FG+COGM-Ending FG
这个公式要牢记
Answer (B) is correct . Beginning finished goods inventory is a component of cost of goods sold, not cost of goods manufactured.
Answer (A) is incorrect because Ending work-in-process inventory is a component of cost of goods manufactured.
Answer (C) is incorrect because Raw materials, whether they are consumed as direct or indirect materials, are a component of cost of goods manufactured.
Answer (D) is incorrect because Manufacturing overhead is a component of cost of goods manufactured.
