XXXX年成本會計學

/單項選擇題1.區(qū)分各種本錢計算根本方法的主要標志是（）。HTMLCONTROLForms.HTML:Option.1A本錢計算對象HTMLCONTROLForms.HTML:Option.1B本錢計算日期HTMLCONTROLForms.HTML:Option.1C間接費用的分配方法HTMLCONTROLForms.HTML:Option.1D完工產(chǎn)品與在產(chǎn)品之間分配費用的方法正確答案:A單項選擇題2.輔助生產(chǎn)費用的交互分配法，進行一次交互分配時是在（）。HTMLCONTROLForms.HTML:Option.1A各受益單位之間進行分配HTMLCONTROLForms.HTML:Option.1B輔助生產(chǎn)車間之間進行分配HTMLCONTROLForms.HTML:Option.1C輔助生產(chǎn)車間以外各受益單位之間HTMLCONTROLForms.HTML:Option.1D各受益的根本生產(chǎn)車間之間正確答案:B單項選擇題3.固定制造費用效率差異是由于（）之間的差異而造成的固定制造費用差異。HTMLCONTROLForms.HTML:Option.1A實際工時與預(yù)算工時HTMLCONTROLForms.HTML:Option.1B實際工時與標準工時HTMLCONTROLForms.HTML:Option.1C預(yù)算工時與標準工時HTMLCONTROLForms.HTML:Option.1D實際分配率與標準分配率正確答案:B單項選擇題4.某種產(chǎn)品月末在產(chǎn)品數(shù)量較大，數(shù)量變化也較大，產(chǎn)品本錢中直接材料費用和各項費用所占比重差不多，應(yīng)采用（）。HTMLCONTROLForms.HTML:Option.1A在產(chǎn)品按定額本錢計價法HTMLCONTROLForms.HTML:Option.1B約當產(chǎn)量法HTMLCONTROLForms.HTML:Option.1C按年初固定數(shù)計算在產(chǎn)品本錢法HTMLCONTROLForms.HTML:Option.1D在產(chǎn)品按所耗直接材料費用計價法正確答案:B單項選擇題5.定額法是為了（）而采用的。HTMLCONTROLForms.HTML:Option.1A加強本錢的定額管理HTMLCONTROLForms.HTML:Option.1B簡化本錢計算工作HTMLCONTROLForms.HTML:Option.1C計算產(chǎn)品的定額本錢HTMLCONTROLForms.HTML:Option.1D提高計算的準確定性正確答案:A單項選擇題6.品種法適用的生產(chǎn)組織類型是（）。HTMLCONTROLForms.HTML:Option.1A大量成批生產(chǎn)HTMLCONTROLForms.HTML:Option.1B大量大批生產(chǎn)HTMLCONTROLForms.HTML:Option.1C小批單件生產(chǎn)HTMLCONTROLForms.HTML:Option.1D大量小批生產(chǎn)正確答案:B單項選擇題7.某企業(yè)采用分批法計算產(chǎn)品本錢。6月1日投產(chǎn)甲產(chǎn)品5件，乙產(chǎn)品3件；6月15日投產(chǎn)甲產(chǎn)品4件，乙產(chǎn)品4件，丙產(chǎn)品3件；6月26日投產(chǎn)甲產(chǎn)品6件。該企業(yè)6月份應(yīng)開設(shè)產(chǎn)品本錢明細賬的張數(shù)是（）。HTMLCONTROLForms.HTML:Option.1A3張HTMLCONTROLForms.HTML:Option.1B4張HTMLCONTROLForms.HTML:Option.1C5張HTMLCONTROLForms.HTML:Option.1D6張正確答案:D單項選擇題8.以下工程中，屬于固定本錢的是（）。HTMLCONTROLForms.HTML:Option.1A直接材料本錢HTMLCONTROLForms.HTML:Option.1B房屋租金HTMLCONTROLForms.HTML:Option.1C按銷售量支付的傭金HTMLCONTROLForms.HTML:Option.1D直接人工本錢正確答案:B單項選擇題9.某企業(yè)定額管理基礎(chǔ)比較好，能夠制定比較準確、穩(wěn)定的消耗定額，各月末在產(chǎn)品數(shù)量變化較大的產(chǎn)品，應(yīng)采用（）。HTMLCONTROLForms.HTML:Option.1A定額比例法HTMLCONTROLForms.HTML:Option.1B在產(chǎn)品按定額本錢計價法HTMLCONTROLForms.HTML:Option.1C在產(chǎn)品按所耗原材料計價法HTMLCONTROLForms.HTML:Option.1D固定本錢計價法正確答案:A單項選擇題10.不設(shè)“直接燃料和動力〞本錢工程的情況下，直接用于產(chǎn)品生產(chǎn)的動力費用在發(fā)生時，應(yīng)計入（）科目。HTMLCONTROLForms.HTML:Option.1A制造費用HTMLCONTROLForms.HTML:Option.1B管理費用HTMLCONTROLForms.HTML:Option.1C銷售費用HTMLCONTROLForms.HTML:Option.1D根本生產(chǎn)本錢正確答案:A單項選擇題11.在簡化的分批法下，累計間接計入費用的分配率（）。HTMLCONTROLForms.HTML:Option.1A只是在各批產(chǎn)品之間分配間接計入費用的依據(jù)HTMLCONTROLForms.HTML:Option.1B只是在各批在產(chǎn)品之間分配間接計入費用的依據(jù)HTMLCONTROLForms.HTML:Option.1C既是各批產(chǎn)品之間，也是完工產(chǎn)品與在產(chǎn)品之間分配間接計入費用的依據(jù)HTMLCONTROLForms.HTML:Option.1D只是完工產(chǎn)品與在產(chǎn)品之間分配間接計入費用的依據(jù)正確答案:C單項選擇題12.以下各項中，應(yīng)計入制造費用的是（）。HTMLCONTROLForms.HTML:Option.1A構(gòu)成產(chǎn)品實體的原材料費用HTMLCONTROLForms.HTML:Option.1B產(chǎn)品生產(chǎn)工人工資HTMLCONTROLForms.HTML:Option.1C車間管理人員工資HTMLCONTROLForms.HTML:Option.1D車間設(shè)備維修費正確答案:C單項選擇題13.可比產(chǎn)品是指（），有完整的本錢資料可以進行比較的產(chǎn)品。HTMLCONTROLForms.HTML:Option.1A試制過HTMLCONTROLForms.HTML:Option.1B國內(nèi)正式生產(chǎn)過HTMLCONTROLForms.HTML:Option.1C企業(yè)曾經(jīng)正式生產(chǎn)過HTMLCONTROLForms.HTML:Option.1D企業(yè)曾經(jīng)試制過正確答案:C單項選擇題14.在完工產(chǎn)品本錢中，如果月初在產(chǎn)品定額變動差異是正數(shù)，說明（）。HTMLCONTROLForms.HTML:Option.1A定額提高了HTMLCONTROLForms.HTML:Option.1B定額降低了HTMLCONTROLForms.HTML:Option.1C本月定額管理和本錢管理不力HTMLCONTROLForms.HTML:Option.1D本月定額管理和本錢管理取得了成績正確答案:B單項選擇題15.所謂本錢習性，是指本錢（）。HTMLCONTROLForms.HTML:Option.1A經(jīng)濟用途HTMLCONTROLForms.HTML:Option.1B經(jīng)濟內(nèi)容HTMLCONTROLForms.HTML:Option.1C與業(yè)務(wù)量的依存關(guān)系HTMLCONTROLForms.HTML:Option.1D與利潤的依存關(guān)系正確答案:C單項選擇題16.原材料費用的分配方法中，有利于加強原材料消耗的實物管理的方法是（）。HTMLCONTROLForms.HTML:Option.1A按產(chǎn)品的原材料定額消耗量比例分配HTMLCONTROLForms.HTML:Option.1B按產(chǎn)品的原材料定額費用比例分配HTMLCONTROLForms.HTML:Option.1C按產(chǎn)品的體積分配HTMLCONTROLForms.HTML:Option.1D按產(chǎn)品的重量分配正確答案:A單項選擇題17.采用簡化的分批法，在產(chǎn)品完工之前，產(chǎn)品本錢明細賬（）。HTMLCONTROLForms.HTML:Option.1A不登記任何費用HTMLCONTROLForms.HTML:Option.1B只登記直接計入費用和生產(chǎn)工時HTMLCONTROLForms.HTML:Option.1C只登記原材料費用HTMLCONTROLForms.HTML:Option.1D登記間接計入費用，不登記直接計入費用正確答案:B單項選擇題18.完工產(chǎn)品與在產(chǎn)品之間分配費用，采用不計算在產(chǎn)品本錢法，適用的情況是（）。HTMLCONTROLForms.HTML:Option.1A各月在產(chǎn)品數(shù)量很小HTMLCONTROLForms.HTML:Option.1B各月在產(chǎn)品數(shù)量很大HTMLCONTROLForms.HTML:Option.1C各月末在產(chǎn)品數(shù)量變動較大HTMLCONTROLForms.HTML:Option.1D各月末在產(chǎn)品數(shù)量變化很小正確答案:A單項選擇題19.本錢報表屬于內(nèi)部報表。本錢報表的種類、格式、工程、指標的設(shè)計和編制方法、編制日期、具體報送對象，由（）。HTMLCONTROLForms.HTML:Option.1A企業(yè)自行決定HTMLCONTROLForms.HTML:Option.1B國家統(tǒng)一規(guī)定HTMLCONTROLForms.HTML:Option.1C國家做原則規(guī)定HTMLCONTROLForms.HTML:Option.1D上級主管機關(guān)規(guī)定正確答案:A單項選擇題20.以下各項中，屬于直接生產(chǎn)費用的是（）。HTMLCONTROLForms.HTML:Option.1A生產(chǎn)車間廠房折舊費HTMLCONTROLForms.HTML:Option.1B產(chǎn)品生產(chǎn)用設(shè)備折舊費HTMLCONTROLForms.HTML:Option.1C管理部門固定資產(chǎn)折舊費HTMLCONTROLForms.HTML:Option.1D生產(chǎn)車間管理人員工資正確答案:B單項選擇題21.輔助生產(chǎn)費用的直接分配法，是將輔助生產(chǎn)費用（）。HTMLCONTROLForms.HTML:Option.1A直接計入根本生產(chǎn)本錢的方法HTMLCONTROLForms.HTML:Option.1B直接計入輔助生產(chǎn)本錢的方法HTMLCONTROLForms.HTML:Option.1C直接分配給輔助生產(chǎn)車間以外各受益單位的方法HTMLCONTROLForms.HTML:Option.1D直接分配給所有受益單位的方法正確答案:C單項選擇題22.如果在一張訂單中規(guī)定了幾種產(chǎn)品，產(chǎn)品批別應(yīng)按（）劃分。HTMLCONTROLForms.HTML:Option.1A訂單HTMLCONTROLForms.HTML:Option.1B產(chǎn)品品種HTMLCONTROLForms.HTML:Option.1C訂單或產(chǎn)品品種HTMLCONTROLForms.HTML:Option.1D各種產(chǎn)品數(shù)量多少正確答案:B單項選擇題23.按完工產(chǎn)品和月末在產(chǎn)品數(shù)量比例分配計算完工產(chǎn)品與月末在產(chǎn)品的直接材料費用，必須具備的條件是（）。HTMLCONTROLForms.HTML:Option.1A產(chǎn)品本錢中原材料費用比重較大HTMLCONTROLForms.HTML:Option.1B原材料隨生產(chǎn)進度陸續(xù)投入HTMLCONTROLForms.HTML:Option.1C原材料在生產(chǎn)開始時一次投入HTMLCONTROLForms.HTML:Option.1D原材料消耗定額比較準確、穩(wěn)定正確答案:C單項選擇題24.企業(yè)生產(chǎn)多種產(chǎn)品時，幾種產(chǎn)品共同耗用的生產(chǎn)工人的計時工資屬于（）。HTMLCONTROLForms.HTML:Option.1A直接計入費用HTMLCONTROLForms.HTML:Option.1B間接計入費用HTMLCONTROLForms.HTML:Option.1C間接生產(chǎn)費用HTMLCONTROLForms.HTML:Option.1D制造費用正確答案:B單項選擇題25.一般來說，實際工作中的本錢開支范圍與理論本錢包括的內(nèi)容（）。HTMLCONTROLForms.HTML:Option.1A是有一定差異的HTMLCONTROLForms.HTML:Option.1B是相互一致的HTMLCONTROLForms.HTML:Option.1C是不相關(guān)的HTMLCONTROLForms.HTML:Option.1D是可以相互替代的正確答案:A單項選擇題26.在變動本錢法下，計入產(chǎn)品本錢的是（）。HTMLCONTROLForms.HTML:Option.1A變動生產(chǎn)本錢HTMLCONTROLForms.HTML:Option.1B全部變動本錢HTMLCONTROLForms.HTML:Option.1C直接材料和直接人工HTMLCONTROLForms.HTML:Option.1D全部生產(chǎn)本錢正確答案:A單項選擇題27.按完工產(chǎn)品和月末在產(chǎn)品數(shù)量比例分配計算完工產(chǎn)品與月末在產(chǎn)品本錢，必須具備的條件是（）。HTMLCONTROLForms.HTML:Option.1A產(chǎn)品本錢中原材料費用比重較大HTMLCONTROLForms.HTML:Option.1B在產(chǎn)品已接近完工HTMLCONTROLForms.HTML:Option.1C原材料在生產(chǎn)開始時一次投入HTMLCONTROLForms.HTML:Option.1D原材料消耗定額比較準確、穩(wěn)定正確答案:B單項選擇題28.在產(chǎn)品完工率為（）和完工產(chǎn)品工時定額的比率。HTMLCONTROLForms.HTML:Option.1A所在工序工時定額HTMLCONTROLForms.HTML:Option.1B所在工序工時定額的50%HTMLCONTROLForms.HTML:Option.1C所在工序累計工時定額HTMLCONTROLForms.HTML:Option.1D上道工序累計工時定額與所在工序工時定額的50%的合計數(shù)正確答案:D單項選擇題29.在可比產(chǎn)品本錢降低方案完成情況的分析中，假定其他因素不變，單純產(chǎn)量變動（）。HTMLCONTROLForms.HTML:Option.1A只影響本錢降低額HTMLCONTROLForms.HTML:Option.1B只影響本錢降低率HTMLCONTROLForms.HTML:Option.1C既影響本錢降低額又影響本錢降低率HTMLCONTROLForms.HTML:Option.1D不影響本錢降低額正確答案:A單項選擇題30.本錢復(fù)原的對象是（）。HTMLCONTROLForms.HTML:Option.1A產(chǎn)成品本錢HTMLCONTROLForms.HTML:Option.1B各步驟半成品本錢HTMLCONTROLForms.HTML:Option.1C產(chǎn)成品本錢和各步驟半成品本錢HTMLCONTROLForms.HTML:Option.1D產(chǎn)成品本錢中所耗上一步驟半成品的綜合本錢正確答案:D單項選擇題31.生產(chǎn)特點和管理要求對產(chǎn)品本錢計算的影響，主要表現(xiàn)在（）確實定上。HTMLCONTROLForms.HTML:Option.1A本錢計算對象HTMLCONTROLForms.HTML:Option.1B本錢計算日期HTMLCONTROLForms.HTML:Option.1C間接費用的分配方法HTMLCONTROLForms.HTML:Option.1D完工產(chǎn)品與在產(chǎn)品之間分配費用的方法正確答案:A單項選擇題32.以下方法中，屬于不計算半成品本錢的分步法是（）。HTMLCONTROLForms.HTML:Option.1A逐步結(jié)轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1B綜合結(jié)轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1C分項結(jié)轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1D平行結(jié)轉(zhuǎn)法正確答案:D單項選擇題33.制造費用分配以后，制造費用賬戶月末一般應(yīng)無余額，只有在采用（），月末制造費用賬戶才有余額。HTMLCONTROLForms.HTML:Option.1A按年度方案分配率分配法HTMLCONTROLForms.HTML:Option.1B機器工時比例法HTMLCONTROLForms.HTML:Option.1C生產(chǎn)工時比例法HTMLCONTROLForms.HTML:Option.1D生產(chǎn)工資比例法正確答案:A單項選擇題34.可比產(chǎn)品本錢降低額是指可比產(chǎn)品累計實際總本錢比按（）計算的累計總本錢降低的數(shù)額。HTMLCONTROLForms.HTML:Option.1A本年方案單位本錢HTMLCONTROLForms.HTML:Option.1B上年實際平均單位本錢HTMLCONTROLForms.HTML:Option.1C上年方案單位本錢HTMLCONTROLForms.HTML:Option.1D國內(nèi)同類產(chǎn)品實際平均單位本錢正確答案:B單項選擇題35.完工產(chǎn)品與在產(chǎn)品之間分配費用，采用在產(chǎn)品按所耗的直接材料費用計價法，適用的情況是（）。HTMLCONTROLForms.HTML:Option.1A各月在產(chǎn)品數(shù)量較大HTMLCONTROLForms.HTML:Option.1B各月末在產(chǎn)品數(shù)量變化較大HTMLCONTROLForms.HTML:Option.1C直接材料費用在產(chǎn)品本錢中比重較大HTMLCONTROLForms.HTML:Option.1D各月末在產(chǎn)品數(shù)量較小正確答案:C單項選擇題36.本錢會計的首要職能是（）。HTMLCONTROLForms.HTML:Option.1A反映HTMLCONTROLForms.HTML:Option.1B反映和監(jiān)督HTMLCONTROLForms.HTML:Option.1C監(jiān)督HTMLCONTROLForms.HTML:Option.1D方案和考核正確答案:A單項選擇題37.各種廢品損失，不應(yīng)包括（）。HTMLCONTROLForms.HTML:Option.1A修復(fù)廢品人員薪酬HTMLCONTROLForms.HTML:Option.1B修復(fù)廢品領(lǐng)用原材料HTMLCONTROLForms.HTML:Option.1C不可修復(fù)廢品的報廢損失HTMLCONTROLForms.HTML:Option.1D實行“三包〞損失正確答案:D單項選擇題38.分批法適用的生產(chǎn)組織是（）。HTMLCONTROLForms.HTML:Option.1A小批單件生產(chǎn)HTMLCONTROLForms.HTML:Option.1B大量大批生產(chǎn)HTMLCONTROLForms.HTML:Option.1C大量小批生產(chǎn)HTMLCONTROLForms.HTML:Option.1D大量成批生產(chǎn)正確答案:A單項選擇題39.輔助生產(chǎn)費用各種分配方法中，能分清內(nèi)部經(jīng)濟責任、有利于實行廠內(nèi)經(jīng)濟核算的是（）。HTMLCONTROLForms.HTML:Option.1A直接分配法HTMLCONTROLForms.HTML:Option.1B交互分配法HTMLCONTROLForms.HTML:Option.1C順序分配法HTMLCONTROLForms.HTML:Option.1D方案本錢分配法正確答案:D單項選擇題40.某企業(yè)定額管理基礎(chǔ)較好，能夠制定比較準確、穩(wěn)定的消耗定額，各月末在產(chǎn)品數(shù)量變化不大的產(chǎn)品，應(yīng)采用（）。HTMLCONTROLForms.HTML:Option.1A定額比例法HTMLCONTROLForms.HTML:Option.1B在產(chǎn)品按定額本錢計價法HTMLCONTROLForms.HTML:Option.1C在產(chǎn)品按所耗原材料計價法HTMLCONTROLForms.HTML:Option.1D按年初固定數(shù)計價法正確答案:B單項選擇題41.分類法是在產(chǎn)品品種、規(guī)格繁多，但可按一定標準對產(chǎn)品進行分類的情況下，為了（）而采用的。HTMLCONTROLForms.HTML:Option.1A計算各類產(chǎn)品本錢HTMLCONTROLForms.HTML:Option.1B簡化本錢計算工作HTMLCONTROLForms.HTML:Option.1C加強各類產(chǎn)品本錢管理HTMLCONTROLForms.HTML:Option.1D提高計算的準確性正確答案:B單項選擇題42.原材料脫離定額差異是（）。HTMLCONTROLForms.HTML:Option.1A數(shù)量差異HTMLCONTROLForms.HTML:Option.1B價格差異HTMLCONTROLForms.HTML:Option.1C定額變動差異HTMLCONTROLForms.HTML:Option.1D原材料本錢差異正確答案:A多項選擇題43.本錢的主要作用在于（）。HTMLCONTROLForms.HTML:Checkbox.1A補償生產(chǎn)消耗的尺度HTMLCONTROLForms.HTML:Checkbox.1B綜合反映企業(yè)工作質(zhì)量的重要指標HTMLCONTROLForms.HTML:Checkbox.1C企業(yè)對外報告的主要內(nèi)容HTMLCONTROLForms.HTML:Checkbox.1D制定產(chǎn)品價格的重要依據(jù)正確答案:ACD多項選擇題44.企業(yè)應(yīng)根據(jù)（）來組織本錢會計工作。HTMLCONTROLForms.HTML:Checkbox.1A生產(chǎn)經(jīng)營的特點HTMLCONTROLForms.HTML:Checkbox.1B對外報告的需要HTMLCONTROLForms.HTML:Checkbox.1C生產(chǎn)規(guī)模的大小HTMLCONTROLForms.HTML:Checkbox.1D本錢管理的要求正確答案:ACD多項選擇題45.產(chǎn)品本錢計算的輔助方法包括（）。HTMLCONTROLForms.HTML:Checkbox.1A品種法HTMLCONTROLForms.HTML:Checkbox.1B分批法HTMLCONTROLForms.HTML:Checkbox.1C分類法HTMLCONTROLForms.HTML:Checkbox.1D定額法正確答案:CD多項選擇題46.分步法適用于（）。HTMLCONTROLForms.HTML:Checkbox.1A大量生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1B大批生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1C多步驟生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D單步驟生產(chǎn)正確答案:ABC多項選擇題47.簡化分批法的適用范圍是（）。HTMLCONTROLForms.HTML:Checkbox.1A同一月份投產(chǎn)的產(chǎn)品批數(shù)很多HTMLCONTROLForms.HTML:Checkbox.1B月末完工產(chǎn)品的批數(shù)較少HTMLCONTROLForms.HTML:Checkbox.1C各月間接計入費用水平相差不多HTMLCONTROLForms.HTML:Checkbox.1D各月生產(chǎn)費用水平相差較多正確答案:ABC多項選擇題48.低值易耗品的攤銷方法通常有（）。HTMLCONTROLForms.HTML:Checkbox.1A一次攤銷法HTMLCONTROLForms.HTML:Checkbox.1B分次攤銷法HTMLCONTROLForms.HTML:Checkbox.1C五五攤銷法HTMLCONTROLForms.HTML:Checkbox.1D直接攤銷法正確答案:ABC多項選擇題49.影響可比產(chǎn)品本錢降低率變動的因素有（）。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)品產(chǎn)量HTMLCONTROLForms.HTML:Checkbox.1B產(chǎn)品價格HTMLCONTROLForms.HTML:Checkbox.1C產(chǎn)品品種構(gòu)成HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品單位本錢正確答案:CD多項選擇題50.以下工程中，屬于輔助生產(chǎn)費用分配方法的是（）。HTMLCONTROLForms.HTML:Checkbox.1A順序分配法HTMLCONTROLForms.HTML:Checkbox.1B直接分配法HTMLCONTROLForms.HTML:Checkbox.1C交互分配法HTMLCONTROLForms.HTML:Checkbox.1D代數(shù)分配法正確答案:ABCD多項選擇題51.某一生產(chǎn)步驟廣義的在產(chǎn)品是指（）。HTMLCONTROLForms.HTML:Checkbox.1A尚在本步驟加工中的在產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1B已完本錢步驟生產(chǎn)，轉(zhuǎn)入半成品庫的半成品HTMLCONTROLForms.HTML:Checkbox.1C已從半成品庫轉(zhuǎn)到以后各步驟進一步加工，尚未最終制成的半成品HTMLCONTROLForms.HTML:Checkbox.1D已完成所有加工步驟，但未驗收入庫的產(chǎn)品正確答案:ABCD多項選擇題52.品種法適用于（）。HTMLCONTROLForms.HTML:Checkbox.1A大量生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1B小批生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1C單步驟生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D管理上不要求分步驟計算本錢的多步驟生產(chǎn)正確答案:ACD多項選擇題53.為了1計算產(chǎn)品辰本，必須做好的各項基礎(chǔ)工作有（）。HTMLCONTROLForms.HTML:Checkbox.1A定額的制定和修訂HTMLCONTROLForms.HTML:Checkbox.1B場內(nèi)方案價格的制定和修訂HTMLCONTROLForms.HTML:Checkbox.1C各項原始記錄HTMLCONTROLForms.HTML:Checkbox.1D材料物資的計量、收發(fā)、領(lǐng)退和盤點正確答案:ABCD多項選擇題54.采用綜合結(jié)轉(zhuǎn)法結(jié)轉(zhuǎn)半成品本錢的優(yōu)點有（）。HTMLCONTROLForms.HTML:Checkbox.1A便于各生產(chǎn)步驟進行本錢管理HTMLCONTROLForms.HTML:Checkbox.1B便于各生產(chǎn)步驟進行完工產(chǎn)品的本錢分析HTMLCONTROLForms.HTML:Checkbox.1C便于從整個企業(yè)角度分析考核產(chǎn)品本錢的構(gòu)成和水平HTMLCONTROLForms.HTML:Checkbox.1D不必進行本錢復(fù)原正確答案:AB多項選擇題55.以下指標中，屬于產(chǎn)品生產(chǎn)本錢表提供的有（）。HTMLCONTROLForms.HTML:Checkbox.1A按產(chǎn)品種類反映的上年實際平均單位本錢HTMLCONTROLForms.HTML:Checkbox.1B按本錢工程反映的本月實際生產(chǎn)費用HTMLCONTROLForms.HTML:Checkbox.1C按產(chǎn)品種類反映的本年累計實際總本錢HTMLCONTROLForms.HTML:Checkbox.1D按產(chǎn)品種類反映的本月和本年實際產(chǎn)量正確答案:ABCD多項選擇題56.在定額法下，產(chǎn)品的實際本錢是（）的代數(shù)和。HTMLCONTROLForms.HTML:Checkbox.1A按現(xiàn)行定額計算的產(chǎn)品定額本錢HTMLCONTROLForms.HTML:Checkbox.1B脫離現(xiàn)行定額的差異HTMLCONTROLForms.HTML:Checkbox.1C材料本錢差異HTMLCONTROLForms.HTML:Checkbox.1D月初在產(chǎn)品定額變動差異正確答案:ABCD多項選擇題57.約當產(chǎn)量法適用于（）的產(chǎn)品。HTMLCONTROLForms.HTML:Checkbox.1A月末在產(chǎn)品接近完工HTMLCONTROLForms.HTML:Checkbox.1B月末在產(chǎn)品數(shù)量較大HTMLCONTROLForms.HTML:Checkbox.1C各月末在產(chǎn)品數(shù)量變化較大HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品本錢中直接材料費用和加工費用比重相差不多正確答案:BCD多項選擇題HTMLCONTROLForms.HTML:Hidden.158.選擇完工產(chǎn)品與在產(chǎn)品之間費用分配方法時，應(yīng)考慮的條件是（）。HTMLCONTROLForms.HTML:Checkbox.1A在產(chǎn)品數(shù)量的多少HTMLCONTROLForms.HTML:Checkbox.1B各月在產(chǎn)品數(shù)量變化的大小HTMLCONTROLForms.HTML:Checkbox.1C各項費用比重的大小HTMLCONTROLForms.HTML:Checkbox.1D定額管理基礎(chǔ)的好壞正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.159.輔助生產(chǎn)費用進行兩次或兩次以上分配的分配方法有（）。HTMLCONTROLForms.HTML:Checkbox.1A方案本錢分配法HTMLCONTROLForms.HTML:Checkbox.1B交互分配法HTMLCONTROLForms.HTML:Checkbox.1C代數(shù)分配法HTMLCONTROLForms.HTML:Checkbox.1D順序分配法正確答案:ABHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.160.完工產(chǎn)品與在產(chǎn)品之間分配費用，采用在產(chǎn)品按固定本錢計價法，適用于（）的產(chǎn)品。HTMLCONTROLForms.HTML:Checkbox.1A在產(chǎn)品數(shù)量很大HTMLCONTROLForms.HTML:Checkbox.1B在產(chǎn)品數(shù)量較小HTMLCONTROLForms.HTML:Checkbox.1C在產(chǎn)品數(shù)量變動較大HTMLCONTROLForms.HTML:Checkbox.1D在產(chǎn)品數(shù)量雖大，但各月之間數(shù)量變動不大正確答案:BDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.161.在變動本錢法下，產(chǎn)品本錢包括的內(nèi)容有（）。HTMLCONTROLForms.HTML:Checkbox.1A直接材料HTMLCONTROLForms.HTML:Checkbox.1B直接人工HTMLCONTROLForms.HTML:Checkbox.1C固定制造費用HTMLCONTROLForms.HTML:Checkbox.1D變動制造費用正確答案:ABDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.162.采用分批法計算產(chǎn)品本錢時，如果批內(nèi)產(chǎn)品跨月陸續(xù)完工的情況不多，完工產(chǎn)品數(shù)量占全部批量的比重很小，先完工的產(chǎn)品可以（）從產(chǎn)品本錢明細賬中轉(zhuǎn)出。HTMLCONTROLForms.HTML:Checkbox.1A按方案單位本錢HTMLCONTROLForms.HTML:Checkbox.1B按定額單位本錢HTMLCONTROLForms.HTML:Checkbox.1C按近期相同產(chǎn)品的實際單位本錢HTMLCONTROLForms.HTML:Checkbox.1D按實際單位售價正確答案:ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.163.材料費用的分配標準有（）。HTMLCONTROLForms.HTML:Checkbox.1A材料定額消耗量HTMLCONTROLForms.HTML:Checkbox.1B材料定額費用HTMLCONTROLForms.HTML:Checkbox.1C產(chǎn)品體積HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品工時定額正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.164.以下工程中，屬于變動本錢的有（）。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)品包裝材料費HTMLCONTROLForms.HTML:Checkbox.1B直接材料本錢HTMLCONTROLForms.HTML:Checkbox.1C直接人工本錢HTMLCONTROLForms.HTML:Checkbox.1D按銷售量支付的傭金正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.165.影響可比產(chǎn)品本錢降低額變動的因素有（）。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)品產(chǎn)量HTMLCONTROLForms.HTML:Checkbox.1B產(chǎn)品價格HTMLCONTROLForms.HTML:Checkbox.1C產(chǎn)品品種構(gòu)成HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品單位本錢正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.166.在平行結(jié)轉(zhuǎn)分步法下，對完工產(chǎn)品與在產(chǎn)品之間的費用分配，1的說法是指（）兩者之間的費用分配。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)成品與廣義的在產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1B產(chǎn)成品與狹義的在產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1C各步驟完工半成品與月末加工中的在產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1D應(yīng)計入產(chǎn)成品的份額與廣義的在產(chǎn)品正確答案:ADHTMLCONTROLForms.HTML:Hidden.1多項選擇題67.企業(yè)在確定產(chǎn)品本錢計算方法時，必須從企業(yè)的具體情況出發(fā)，同時考慮的因素有（）。HTMLCONTROLForms.HTML:Checkbox.1A企業(yè)的生產(chǎn)特點HTMLCONTROLForms.HTML:Checkbox.1B企業(yè)生產(chǎn)規(guī)模的大小HTMLCONTROLForms.HTML:Checkbox.1C進行本錢管理的要求HTMLCONTROLForms.HTML:Checkbox.1D月末有無在產(chǎn)品正確答案:ACHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.168.分批法適用于（）。HTMLCONTROLForms.HTML:Checkbox.1A大批生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1B小批生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1C單件生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D管理上不要求分步驟計算本錢的多步驟生產(chǎn)正確答案:BCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.169.產(chǎn)品本錢計算的根本方法包括（）。HTMLCONTROLForms.HTML:Checkbox.1A品種法HTMLCONTROLForms.HTML:Checkbox.1B分批法HTMLCONTROLForms.HTML:Checkbox.1C分類法HTMLCONTROLForms.HTML:Checkbox.1D定額法正確答案:ABDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.170.經(jīng)過要素費用的分配，計入“根本生產(chǎn)本錢〞科目借方的費用，已經(jīng)分別記入各產(chǎn)品本錢明細賬的（）。HTMLCONTROLForms.HTML:Checkbox.1A“直接人工〞本錢工程HTMLCONTROLForms.HTML:Checkbox.1B“直接材料〞本錢工程HTMLCONTROLForms.HTML:Checkbox.1C“直接燃料和動力〞本錢工程HTMLCONTROLForms.HTML:Checkbox.1D“制造費用〞本錢工程正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.171.在以下各項中，屬于標準本錢法和定額法相同之處的是（）。HTMLCONTROLForms.HTML:Checkbox.1A一般都要將各種本錢差異全部計入當期損益HTMLCONTROLForms.HTML:Checkbox.1B一般都要計算產(chǎn)品的實際本錢HTMLCONTROLForms.HTML:Checkbox.1C都要事先制定產(chǎn)品應(yīng)該發(fā)生的本錢HTMLCONTROLForms.HTML:Checkbox.1D都要計算和分析本錢差異正確答案:CDHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.172.主要產(chǎn)品單位本錢表反映的單位本錢，包括（）單位本錢。HTMLCONTROLForms.HTML:Checkbox.1A本月實際HTMLCONTROLForms.HTML:Checkbox.1B同行業(yè)同類產(chǎn)品實際HTMLCONTROLForms.HTML:Checkbox.1C本年方案HTMLCONTROLForms.HTML:Checkbox.1D上年實際平均正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.173.工業(yè)企業(yè)的完工產(chǎn)品，包括（）。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)成品HTMLCONTROLForms.HTML:Checkbox.1B自制材料HTMLCONTROLForms.HTML:Checkbox.1C工具和模具HTMLCONTROLForms.HTML:Checkbox.1D勞務(wù)與作業(yè)正確答案:ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.174.本錢會計的任務(wù)包括（）。HTMLCONTROLForms.HTML:Checkbox.1A本錢預(yù)測和決策HTMLCONTROLForms.HTML:Checkbox.1B本錢方案和控制HTMLCONTROLForms.HTML:Checkbox.1C本錢核算HTMLCONTROLForms.HTML:Checkbox.1D本錢考核和分析正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.175.不可修復(fù)廢品的本錢，可按（）計算。HTMLCONTROLForms.HTML:Checkbox.1A廢品所耗實際費用HTMLCONTROLForms.HTML:Checkbox.1B廢品所耗定額費用HTMLCONTROLForms.HTML:Checkbox.1C廢品售價HTMLCONTROLForms.HTML:Checkbox.1D廢品殘值正確答案:ABHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.176.采用在產(chǎn)品按定額本錢計價法分配完工產(chǎn)品和月末在產(chǎn)品費用，應(yīng)具備的條件有（）。HTMLCONTROLForms.HTML:Checkbox.1A定額管理基礎(chǔ)較好HTMLCONTROLForms.HTML:Checkbox.1B各項消耗定額變動較大HTMLCONTROLForms.HTML:Checkbox.1C各月末在產(chǎn)品數(shù)量變動較小HTMLCONTROLForms.HTML:Checkbox.1D各月末在產(chǎn)品數(shù)量變動較大正確答案:ACHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.177.采用簡化的分批法，各月（）。HTMLCONTROLForms.HTML:Checkbox.1A只分批計算完工產(chǎn)品本錢HTMLCONTROLForms.HTML:Checkbox.1B只對完工產(chǎn)品分配間接計入費用HTMLCONTROLForms.HTML:Checkbox.1C不分批計算在產(chǎn)品本錢HTMLCONTROLForms.HTML:Checkbox.1D月末在產(chǎn)品本錢只以總額反映在根本生產(chǎn)本錢二級賬中正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.178.為了1計算產(chǎn)品本錢，必須1劃分的費用界限有（）。HTMLCONTROLForms.HTML:Checkbox.1A生產(chǎn)費用和期間費用的界限HTMLCONTROLForms.HTML:Checkbox.1B各月份的費用界限HTMLCONTROLForms.HTML:Checkbox.1C銷售費用與財務(wù)費用的界限HTMLCONTROLForms.HTML:Checkbox.1D各種產(chǎn)品的費用界限正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.179.完工產(chǎn)品與在產(chǎn)品之間分配費用的方法有（）。HTMLCONTROLForms.HTML:Checkbox.1A約當產(chǎn)量法HTMLCONTROLForms.HTML:Checkbox.1B交互分配法HTMLCONTROLForms.HTML:Checkbox.1C按年初固定本錢計價法HTMLCONTROLForms.HTML:Checkbox.1D定額比例法正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.180.以下各項中。屬于產(chǎn)品本錢工程的有（）。HTMLCONTROLForms.HTML:Checkbox.1A廢品損失HTMLCONTROLForms.HTML:Checkbox.1B制造費用HTMLCONTROLForms.HTML:Checkbox.1C直接人工HTMLCONTROLForms.HTML:Checkbox.1D職工薪酬正確答案:ABCHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.181.廢品損失應(yīng)該包括（）。HTMLCONTROLForms.HTML:Checkbox.1A不可修復(fù)廢品的報廢損失HTMLCONTROLForms.HTML:Checkbox.1B可修復(fù)廢品的修復(fù)費用HTMLCONTROLForms.HTML:Checkbox.1C不合格品的降價損失HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品保管不善的損壞變質(zhì)損失正確答案:ABHTMLCONTROLForms.HTML:Hidden.1多項選擇題HTMLCONTROLForms.HTML:Hidden.182.受生產(chǎn)特點和管理要求的影響，在產(chǎn)品本錢計算時有以下（）不同的本錢計算對象。HTMLCONTROLForms.HTML:Checkbox.1A產(chǎn)品品種HTMLCONTROLForms.HTML:Checkbox.1B產(chǎn)品類別HTMLCONTROLForms.HTML:Checkbox.1C產(chǎn)品批別HTMLCONTROLForms.HTML:Checkbox.1D產(chǎn)品生產(chǎn)步驟正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.183.期間費用不計入產(chǎn)品本錢，應(yīng)直接計入當期損益。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.184.本錢的經(jīng)濟實質(zhì)，是企業(yè)在生產(chǎn)經(jīng)營過程中所消耗的資金的總和。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.185.總括地講，本錢會計的對象就是產(chǎn)品的生產(chǎn)本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.186.為了1的計算產(chǎn)品本錢，要1劃分各個會計期間的費用界限。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.187.由幾種產(chǎn)品共同耗用的，構(gòu)成產(chǎn)品實體的原材料費用，可以直接計入各種產(chǎn)品本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.188.在只生產(chǎn)一種產(chǎn)品的車間中，全部生產(chǎn)費用均屬于直接計入費用。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.189.折舊費用和職工薪酬是產(chǎn)品本錢工程。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.190.在任何情況下都需要經(jīng)過生產(chǎn)費用在完工產(chǎn)品與月末在產(chǎn)品之間分配這項工作。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.191.約當產(chǎn)量法適用于月末在產(chǎn)品數(shù)量較小，各月末在產(chǎn)品數(shù)量變化也較小、產(chǎn)品本錢中原材料費用和工資等其他費用比重相差不多的產(chǎn)品。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.192.生產(chǎn)人員、車間管理人員的薪酬費用，是產(chǎn)品本錢的重要組成局部，應(yīng)該直接計入各種產(chǎn)品本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.193.采用按年初固定數(shù)計算在產(chǎn)品本錢時，某種產(chǎn)品本月發(fā)生的生產(chǎn)費用就是本月完工產(chǎn)品的本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.194.本錢計算對象是區(qū)分產(chǎn)品本錢計算各種根本方法的主要標志。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.195.可修復(fù)廢品是指技術(shù)上、工藝上可以修復(fù)，而且經(jīng)濟上核算的廢品。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.196.各月末的在產(chǎn)品數(shù)量變化不大的產(chǎn)品，可以不計算月末在產(chǎn)品本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.197.在產(chǎn)品按定額本錢計價法，適用于定額管理基礎(chǔ)較好，各項消耗定額比較準確、穩(wěn)定，各月在產(chǎn)品數(shù)量變動較大的產(chǎn)品。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.198.分配制造費用采用的所有方法，分配結(jié)果是“制造費用〞賬戶期末都沒有余額。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.199.采用順序分配法分配輔助生產(chǎn)費用，應(yīng)將受益多的輔助生產(chǎn)車間排在前面先分配出去，受益少的車間排在后面后分配出去。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1100.分工序計算完工率時，某工序在產(chǎn)品完工率，是該工序的工時定額占完工產(chǎn)品工時定額的比率。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1101.采用方案本錢分配法分配輔助生產(chǎn)費用時，計算的輔助生產(chǎn)車間實際發(fā)生的費用，是完全的實際費用。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1102.在不同生產(chǎn)類型中，完工產(chǎn)品本錢計算的日期也不同，這主要取決于生產(chǎn)組織的特點。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1103.廢品損失是指廢品的報廢損失，即不可修復(fù)廢品的生產(chǎn)本錢扣除回收材料、廢料價值后的凈損失。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1104.采用交互分配法分配輔助生產(chǎn)費用時，對外分配的輔助生產(chǎn)費用，應(yīng)為交互分配前的費用加上交互分配時轉(zhuǎn)入的費用。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1105.采用在產(chǎn)品按所耗直接材料費用計價法時，月末在產(chǎn)品只計算所耗的直接材料費用，不計算各項加工費用，產(chǎn)品的其他費用全部計入完工產(chǎn)品本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1106.約當產(chǎn)量法只適用于完工產(chǎn)品與在產(chǎn)品之間加工費用的分配，不適用于直接材料費用的分配。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1107.生產(chǎn)特點和管理要求對產(chǎn)品本錢計算的影響，主要表現(xiàn)在本錢計算對象確實定上。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1108.在單件和小批生產(chǎn)中，產(chǎn)品本錢有可能在某批產(chǎn)品完工后計算，因而本錢計算是不定期的，而與生產(chǎn)周期相一致。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1109.采用約當產(chǎn)量法分配時，分配材料費用的完工率與分配加工費用的完工率是相同的。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1110.在多步驟生產(chǎn)中，為了加強各生產(chǎn)步驟的本錢管理，都應(yīng)當按照生產(chǎn)步驟計算產(chǎn)品本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1111.品種法、分步法和定額法是產(chǎn)品本錢計算的三種根本方法。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1112.如果同一時期內(nèi)，幾張訂單規(guī)定有相同的產(chǎn)品，應(yīng)按各訂單確定批別，分批組織生產(chǎn)，計算本錢。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:錯HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1113.產(chǎn)品本錢計算的輔助方法與企業(yè)生產(chǎn)類型的特點沒有直接聯(lián)系，不涉及本錢計算對象，因而只要具備條件，在哪種生產(chǎn)類型企業(yè)都能用。HTMLCONTROLForms.HTML:Option.1正確HTMLCONTROLForms.HTML:Option.1錯誤正確答案:對HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1114.原材料定額費用是定額消耗量與方案單位本錢的乘積。HTMLCONTROLForms.HTML: