题干：精确成本法下最重要的原则是什么
A：使用简单分配法
B：使用相同的成本基础来分配固定和可变成本
C：使用同质的成本池
D：每一个成本池使用不同的成本动因
考点：Cost Allocation Techniques-Overhead Allocation and Normal Costing -- Theory
关键词： accurate cost allocations
解题思路：精确成本分配最重要的是找到相同成本动因的作业，归集到一个成本池里面，然后再分配。
Answer (C) is correct . All the cost objects gathered in a cost pool should be similar enough that a single allocation base can be selected that will appropriately allocate all of them.
Answer (A) is incorrect because The simplicity of an allocation method is usually inversely proportional to its accuracy in assigning costs.
Answer (B) is incorrect because Using the same allocation base for both fixed and variable costs is almost always a guarantee of inaccurate costing.
Answer (D) is incorrect because In a well-designed costing system, a cost pool will have fewer rather than more drivers.
