XXXX年成本會(huì)計(jì)學(xué)

單選題1.區(qū)分各種成本計(jì)算基本方法的主要標(biāo)志是（）。HTMLCONTROLForms.HTML:Option.1A成本計(jì)算對(duì)象HTMLCONTROLForms.HTML:Option.1B成本計(jì)算日期HTMLCONTROLForms.HTML:Option.1C間接費(fèi)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(fèi)用的方法正確答案:A單選題2.輔助生產(chǎn)費(fèi)用的交互分配法，進(jìn)行一次交互分配時(shí)是在（）。HTMLCONTROLForms.HTML:Option.1A各受益單位之間進(jìn)行分配HTMLCONTROLForms.HTML:Option.1B輔助生產(chǎn)車間之間進(jìn)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各受益的基本生產(chǎn)車間之間正確答案:B單選題3.固定制造費(fèi)用效率差異是由于（）之間的差異而造成的固定制造費(fèi)用差異。HTMLCONTROLForms.HTML:Option.1A實(shí)際工時(shí)與預(yù)算工時(shí)HTMLCONTROLForms.HTML:Option.1B實(shí)際工時(shí)與標(biāo)準(zhǔn)工時(shí)HTMLCONTROLForms.HTML:Option.1少C預(yù)算工難時(shí)與標(biāo)準(zhǔn)工葡時(shí)HTMLCONTROLForms.HTML:Option.1騎D實(shí)際分雨配率與標(biāo)準(zhǔn)果分配率年正確答案:兩B單選題嘴4.某種產(chǎn)批品月末在產(chǎn)煙品數(shù)量較大鼻，數(shù)量變化烘也較大，產(chǎn)獻(xiàn)品成本中直座接材料費(fèi)用幕和各項(xiàng)費(fèi)用殊所占比重差漂不多，應(yīng)采望用（）。HTMLCONTROLForms.HTML:Option.1發(fā)A在產(chǎn)品蝶按定額成本惡計(jì)價(jià)法HTMLCONTROLForms.HTML:Option.1德B約當(dāng)產(chǎn)先量法HTMLCONTROLForms.HTML:Option.1嬌C按年初皇固定數(shù)計(jì)算貧在產(chǎn)品成本刪法HTMLCONTROLForms.HTML:Option.1種D在產(chǎn)品濱按所耗直接葬材料費(fèi)用計(jì)令價(jià)法百正確答案:炊B單選題角5.定額法嚇是為了（圖）而采用的鉆。HTMLCONTROLForms.HTML:Option.1倉(cāng)A加強(qiáng)成芝本的定額管縫理HTMLCONTROLForms.HTML:Option.1冷B簡(jiǎn)化成濱本計(jì)算工作活HTMLCONTROLForms.HTML:Option.1怕C計(jì)算產(chǎn)姻品的定額成冊(cè)本HTMLCONTROLForms.HTML:Option.1套D提高計(jì)垃算的準(zhǔn)確定去性副正確答案:鞠A單選題朗6.品種法夸適用的生產(chǎn)霜組織類型是甘（）。HTMLCONTROLForms.HTML:Option.1本A大量成施批生產(chǎn)HTMLCONTROLForms.HTML:Option.1蝴B大量大電批生產(chǎn)HTMLCONTROLForms.HTML:Option.1捷C小批單伯件生產(chǎn)HTMLCONTROLForms.HTML:Option.1箭D大量小巴批生產(chǎn)饑正確答案:貝B單選題級(jí)7.某企業(yè)賞采用分批法俊計(jì)算產(chǎn)品成蘇本。6月1織日投產(chǎn)甲產(chǎn)顛品5件，乙偶產(chǎn)品3件；碰6月15日歇投產(chǎn)甲產(chǎn)品批4件，乙產(chǎn)刷品4件，丙洗產(chǎn)品3件；粥6月26日努投產(chǎn)甲產(chǎn)品迫6件。該企植業(yè)6月份應(yīng)冶開設(shè)產(chǎn)品成釘本明細(xì)賬的盾張數(shù)是（枯）。HTMLCONTROLForms.HTML:Option.1A3張HTMLCONTROLForms.HTML:Option.1B4張HTMLCONTROLForms.HTML:Option.1C5張HTMLCONTROLForms.HTML:Option.1D6張視正確答案:承D單選題平8.下列項(xiàng)謙目中，屬于縮固定成本的魔是（）。HTMLCONTROLForms.HTML:Option.1櫻A直接材講料成本HTMLCONTROLForms.HTML:Option.1知B房屋租碌金HTMLCONTROLForms.HTML:Option.1園C按銷售察量支付的傭昨金HTMLCONTROLForms.HTML:Option.1處D直接人躁工成本箏正確答案:嘉B單選題幟9.某企業(yè)級(jí)定額管理基煩礎(chǔ)比較好，帶能夠制定比鏟較準(zhǔn)確、穩(wěn)茶定的消耗定扭額，各月末忽在產(chǎn)品數(shù)量鐵變化較大的程產(chǎn)品，應(yīng)采幣用（）。HTMLCONTROLForms.HTML:Option.1善A定額比蹈例法HTMLCONTROLForms.HTML:Option.1企B在產(chǎn)品盈按定額成本繭計(jì)價(jià)法HTMLCONTROLForms.HTML:Option.1牛C在產(chǎn)品桑按所耗原材焰料計(jì)價(jià)法HTMLCONTROLForms.HTML:Option.1縱D固定成須本計(jì)價(jià)法距正確答案:封A單選題予10.不設(shè)倍“直接燃料督和動(dòng)力”成胳本項(xiàng)目的情刪況下，直接鞋用于產(chǎn)品生舟產(chǎn)的動(dòng)力費(fèi)磨用在發(fā)生時(shí)昌，應(yīng)計(jì)入（江）科目。HTMLCONTROLForms.HTML:Option.1忙A制造費(fèi)傾用HTMLCONTROLForms.HTML:Option.1燈B管理費(fèi)萍用HTMLCONTROLForms.HTML:Option.1她C銷售費(fèi)筒用HTMLCONTROLForms.HTML:Option.1汽D基本生糊產(chǎn)成本異正確答案:秋A單選題愿11.在簡(jiǎn)榴化的分批法升下，累計(jì)間膝接計(jì)入費(fèi)用闊的分配率（鑒）。HTMLCONTROLForms.HTML:Option.1泄A只是在予各批產(chǎn)品之拖間分配間接怕計(jì)入費(fèi)用的援依據(jù)HTMLCONTROLForms.HTML:Option.1中B只是在肅各批在產(chǎn)品汁之間分配間峰接計(jì)入費(fèi)用很的依據(jù)HTMLCONTROLForms.HTML:Option.1淹C既是各枝批產(chǎn)品之間刃，也是完工莊產(chǎn)品與在產(chǎn)替品之間分配燦間接計(jì)入費(fèi)圍用的依據(jù)HTMLCONTROLForms.HTML:Option.1女D只是完鞠工產(chǎn)品與在賴產(chǎn)品之間分身配間接計(jì)入壇費(fèi)用的依據(jù)穩(wěn)術(shù)正確答案:畏C單選題固12.下列慌各項(xiàng)中，應(yīng)吳計(jì)入制造費(fèi)焦用的是（孝）。HTMLCONTROLForms.HTML:Option.1吼A構(gòu)成產(chǎn)慢品實(shí)體的原備材料費(fèi)用HTMLCONTROLForms.HTML:Option.1攻B產(chǎn)品生鬼產(chǎn)工人工資友HTMLCONTROLForms.HTML:Option.1浪C車間管繞理人員工資既HTMLCONTROLForms.HTML:Option.1桐D車間設(shè)加備維修費(fèi)替正確答案:配C單選題洋13.可比莊產(chǎn)品是指（表），有完聞?wù)某杀举Y掉料可以進(jìn)行踏比較的產(chǎn)品蔥。HTMLCONTROLForms.HTML:Option.1升A試制過(guò)兄HTMLCONTROLForms.HTML:Option.1涉B國(guó)內(nèi)正善式生產(chǎn)過(guò)HTMLCONTROLForms.HTML:Option.1府C企業(yè)曾確經(jīng)正式生產(chǎn)憶過(guò)HTMLCONTROLForms.HTML:Option.1翼D企業(yè)曾粥經(jīng)試制過(guò)掘正確答案:湯C單選題庸14.在完止工產(chǎn)品成本努中，如果月旅初在產(chǎn)品定書額變動(dòng)差異希是正數(shù)，說(shuō)巖明（）。HTMLCONTROLForms.HTML:Option.1賭A定額提難高了HTMLCONTROLForms.HTML:Option.1并B定額降惑低了HTMLCONTROLForms.HTML:Option.1飯C本月定域額管理和成外本管理不力岔HTMLCONTROLForms.HTML:Option.1周D本月定姿額管理和成殲本管理取得投了成績(jī)?nèi)_答案:桶B單選題腎15.所謂島成本習(xí)性，局是指成本（打）。HTMLCONTROLForms.HTML:Option.1鴨A經(jīng)濟(jì)用民途HTMLCONTROLForms.HTML:Option.1移B經(jīng)濟(jì)內(nèi)默容HTMLCONTROLForms.HTML:Option.1載C與業(yè)務(wù)瞇量的依存關(guān)艇系HTMLCONTROLForms.HTML:Option.1坊D與利潤(rùn)陜的依存關(guān)系戰(zhàn)堂正確答案:拆C單選題濱16.原材惕料費(fèi)用的分憑配方法中，資有利于加強(qiáng)確原材料消耗燒的實(shí)物管理煙的方法是（奪）。HTMLCONTROLForms.HTML:Option.1辜A按產(chǎn)品顛的原材料定餡額消耗量比插例分配HTMLCONTROLForms.HTML:Option.1暈B按產(chǎn)品拉的原材料定乒額費(fèi)用比例撈分配HTMLCONTROLForms.HTML:Option.1訴C按產(chǎn)品污的體積分配選HTMLCONTROLForms.HTML:Option.1宋D按產(chǎn)品殖的重量分配顏經(jīng)正確答案:導(dǎo)A單選題陵17.采用喉簡(jiǎn)化的分批透法，在產(chǎn)品電完工之前，壁產(chǎn)品成本明篇細(xì)賬（）緒。HTMLCONTROLForms.HTML:Option.1瞞A不登記欄任何費(fèi)用HTMLCONTROLForms.HTML:Option.1剪B只登記睛直接計(jì)入費(fèi)半用和生產(chǎn)工庭時(shí)HTMLCONTROLForms.HTML:Option.1菜C只登記禁原材料費(fèi)用碧HTMLCONTROLForms.HTML:Option.1脂D登記間金接計(jì)入費(fèi)用檔，不登記直版接計(jì)入費(fèi)用眉同正確答案:迅B單選題蔽18.完工暢產(chǎn)品與在產(chǎn)穩(wěn)品之間分配來(lái)費(fèi)用，采用膨不計(jì)算在產(chǎn)額品成本法，彼適用的情況朗是（）。HTMLCONTROLForms.HTML:Option.1走A各月在胡產(chǎn)品數(shù)量很粥小HTMLCONTROLForms.HTML:Option.1飽B各月在理產(chǎn)品數(shù)量很犬大HTMLCONTROLForms.HTML:Option.1額C各月末泛在產(chǎn)品數(shù)量冤變動(dòng)較大HTMLCONTROLForms.HTML:Option.1痛D各月末貿(mào)在產(chǎn)品數(shù)量引變化很小火正確答案:勿A單選題箏19.成本素報(bào)表屬于內(nèi)鎖部報(bào)表。成筋本報(bào)表的種蛇類、格式、定項(xiàng)目、指標(biāo)學(xué)的設(shè)計(jì)和編賄制方法、編攔制日期、具檔體報(bào)送對(duì)象蒸，由（）南。HTMLCONTROLForms.HTML:Option.1常A企業(yè)自坦行決定HTMLCONTROLForms.HTML:Option.1猴B國(guó)家統(tǒng)粉一規(guī)定HTMLCONTROLForms.HTML:Option.1染C國(guó)家做駐原則規(guī)定HTMLCONTROLForms.HTML:Option.1估D上級(jí)主峰管機(jī)關(guān)規(guī)定慮迷正確答案:誠(chéng)A單選題叫20.下列辭各項(xiàng)中，屬靈于直接生產(chǎn)閉費(fèi)用的是（錘）。HTMLCONTROLForms.HTML:Option.1臺(tái)A生產(chǎn)車抵間廠房折舊透費(fèi)HTMLCONTROLForms.HTML:Option.1特B產(chǎn)品生冊(cè)產(chǎn)用設(shè)備折物舊費(fèi)HTMLCONTROLForms.HTML:Option.1享C管理部議門固定資產(chǎn)算折舊費(fèi)HTMLCONTROLForms.HTML:Option.1翠D生產(chǎn)車坦間管理人員慕工資列正確答案:保B單選題顏21.輔助布生產(chǎn)費(fèi)用的賴直接分配法磚，是將輔助注生產(chǎn)費(fèi)用（離）。HTMLCONTROLForms.HTML:Option.1膨A直接計(jì)般入基本生產(chǎn)當(dāng)成本的方法競(jìng)HTMLCONTROLForms.HTML:Option.1午B直接計(jì)遇入輔助生產(chǎn)指成本的方法克HTMLCONTROLForms.HTML:Option.1濁C直接分雞配給輔助生劣產(chǎn)車間以外堂各受益單位茅的方法HTMLCONTROLForms.HTML:Option.1勒D直接分適配給所有受叢益單位的方若法悠正確答案:收C單選題潤(rùn)22.如果貢在一張訂單瘋中規(guī)定了幾練種產(chǎn)品，產(chǎn)津品批別應(yīng)按董（）患劃分。HTMLCONTROLForms.HTML:Option.1A訂單HTMLCONTROLForms.HTML:Option.1扣B產(chǎn)品品讓種HTMLCONTROLForms.HTML:Option.1糾C訂單或董產(chǎn)品品種HTMLCONTROLForms.HTML:Option.1把D各種產(chǎn)擔(dān)品數(shù)量多少話拾正確答案:遭B單選題及23.按完煮工產(chǎn)品和月萍末在產(chǎn)品數(shù)期量比例分配躲計(jì)算完工產(chǎn)筒品與月末在海產(chǎn)品的直接成材料費(fèi)用，邪必須具備的戚條件是（?。TMLCONTROLForms.HTML:Option.1因A產(chǎn)品成僅本中原材料殺費(fèi)用比重較泳大HTMLCONTROLForms.HTML:Option.1團(tuán)B原材料近隨生產(chǎn)進(jìn)度售陸續(xù)投入HTMLCONTROLForms.HTML:Option.1犁C原材料漢在生產(chǎn)開始興時(shí)一次投入敗HTMLCONTROLForms.HTML:Option.1杰D原材料換消耗定額比維較準(zhǔn)確、穩(wěn)它定伸正確答案:能C單選題暑24.企業(yè)艦生產(chǎn)多種產(chǎn)催品時(shí)，幾種笑產(chǎn)品共同耗由用的生產(chǎn)工然人的計(jì)時(shí)工悶資屬于（折）。HTMLCONTROLForms.HTML:Option.1隊(duì)A直接計(jì)費(fèi)入費(fèi)用HTMLCONTROLForms.HTML:Option.1塑B間接計(jì)未入費(fèi)用HTMLCONTROLForms.HTML:Option.1綠C間接生腥產(chǎn)費(fèi)用HTMLCONTROLForms.HTML:Option.1惜D制造費(fèi)率用圍正確答案:約B單選題蒸25.一般雜來(lái)說(shuō)，實(shí)際先工作中的成郊本開支范圍臟與理論成本帥包括的內(nèi)容寨（）。HTMLCONTROLForms.HTML:Option.1喪A是有一豬定差別的HTMLCONTROLForms.HTML:Option.1逐B(yǎng)是相互彈一致的HTMLCONTROLForms.HTML:Option.1統(tǒng)C是不相欣關(guān)的HTMLCONTROLForms.HTML:Option.1脆D是可以軌相互替代的青注正確答案:壘A單選題誕26.在變辛動(dòng)成本法下噴，計(jì)入產(chǎn)品膊成本的是（撐）。HTMLCONTROLForms.HTML:Option.1爺A變動(dòng)生果產(chǎn)成本HTMLCONTROLForms.HTML:Option.1叮B全部變紀(jì)動(dòng)成本HTMLCONTROLForms.HTML:Option.1雨C直接材靈料和直接人點(diǎn)工HTMLCONTROLForms.HTML:Option.1昂D全部生贊產(chǎn)成本若正確答案:勇A單選題雷27.按完說(shuō)工產(chǎn)品和月催末在產(chǎn)品數(shù)殼量比例分配海計(jì)算完工產(chǎn)過(guò)品與月末在御產(chǎn)品成本，膠必須具備的監(jiān)條件是（放）。HTMLCONTROLForms.HTML:Option.1驚A產(chǎn)品成順本中原材料危費(fèi)用比重較戲大HTMLCONTROLForms.HTML:Option.1約B在產(chǎn)品低已接近完工蛋HTMLCONTROLForms.HTML:Option.1帶C原材料言在生產(chǎn)開始帽時(shí)一次投入取HTMLCONTROLForms.HTML:Option.1芬D原材料飲消耗定額比害較準(zhǔn)確、穩(wěn)悔定們正確答案:蕉B單選題舒28.在產(chǎn)求品完工率為棒（）和完嚷工產(chǎn)品工時(shí)線定額的比率狗。HTMLCONTROLForms.HTML:Option.1憲A所在工榨序工時(shí)定額杏HTMLCONTROLForms.HTML:Option.1療B所在工著序工時(shí)定額魔的50%HTMLCONTROLForms.HTML:Option.1靜C所在工啦序累計(jì)工時(shí)良定額HTMLCONTROLForms.HTML:Option.1苗D上道工累序累計(jì)工時(shí)籍定額與所在朱工序工時(shí)定除額的50%康的合計(jì)數(shù)見正確答案:圈D單選題套29.在可味比產(chǎn)品成本演降低計(jì)劃完斷成情況的分錯(cuò)析中，假定序其他因素不架變，單純產(chǎn)益量變動(dòng)（列）。HTMLCONTROLForms.HTML:Option.1焰A只影響絕成本降低額充HTMLCONTROLForms.HTML:Option.1四B只影響費(fèi)成本降低率棟HTMLCONTROLForms.HTML:Option.1滑C既影響皂成本降低額些又影響成本遵降低率HTMLCONTROLForms.HTML:Option.1輕D不影響身成本降低額貢勉正確答案:丹A單選題舞30.成本突還原的對(duì)象鹽是（）。HTMLCONTROLForms.HTML:Option.1托A產(chǎn)成品禮成本HTMLCONTROLForms.HTML:Option.1頸B各步驟步半成品成本勞HTMLCONTROLForms.HTML:Option.1頁(yè)C產(chǎn)成品蒸成本和各步變驟半成品成域本HTMLCONTROLForms.HTML:Option.1啊D產(chǎn)成品色成本中所耗尚上一步驟半宣成品的綜合捧成本團(tuán)正確答案:畜D單選題兼31.生產(chǎn)污特點(diǎn)和管理耍要求對(duì)產(chǎn)品并成本計(jì)算的荒影響，主要照表現(xiàn)在（湊）的確定上外。HTMLCONTROLForms.HTML:Option.1保A成本計(jì)挑算對(duì)象HTMLCONTROLForms.HTML:Option.1握B成本計(jì)便算日期HTMLCONTROLForms.HTML:Option.1今C間接費(fèi)致用的分配方懇法HTMLCONTROLForms.HTML:Option.1焰D完工產(chǎn)堡品與在產(chǎn)品構(gòu)之間分配費(fèi)嶄用的方法羅正確答案:杏A單選題震32.下列蘿方法中，屬幻于不計(jì)算半豈成品成本的賠分步法是（譜）。HTMLCONTROLForms.HTML:Option.1稅A逐步結(jié)沒(méi)轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1悔B綜合結(jié)截轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1俯C分項(xiàng)結(jié)秧轉(zhuǎn)法HTMLCONTROLForms.HTML:Option.1霉D平行結(jié)拖轉(zhuǎn)法梯正確答案:敬D單選題惱33.制造字費(fèi)用分配以倍后，制造費(fèi)燈用賬戶月末低一般應(yīng)無(wú)余喇額，只有在桐采用（熔），月末旁制造費(fèi)用賬斷戶才有余額仙。HTMLCONTROLForms.HTML:Option.1已A按年度道計(jì)劃分配率餓分配法HTMLCONTROLForms.HTML:Option.1擱B機(jī)器工咐時(shí)比例法HTMLCONTROLForms.HTML:Option.1棍C生產(chǎn)工波時(shí)比例法HTMLCONTROLForms.HTML:Option.1膊D生產(chǎn)工乒資比例法周正確答案:鴿A單選題叔34.可比朱產(chǎn)品成本降辭低額是指可富比產(chǎn)品累計(jì)活實(shí)際總成本溉比按（）源計(jì)算的累計(jì)怨總成本降低科的數(shù)額。HTMLCONTROLForms.HTML:Option.1之A本年計(jì)妥劃單位成本旅HTMLCONTROLForms.HTML:Option.1宇B上年實(shí)卡際平均單位男成本HTMLCONTROLForms.HTML:Option.1蟲C上年計(jì)朝劃單位成本診HTMLCONTROLForms.HTML:Option.1信D國(guó)內(nèi)同挺類產(chǎn)品實(shí)際毅平均單位成宮本潤(rùn)正確答案:怕B單選題虛35.完工醒產(chǎn)品與在產(chǎn)緣品之間分配喇費(fèi)用，采用濃在產(chǎn)品按所違耗的直接材窩料費(fèi)用計(jì)價(jià)即法，適用的數(shù)情況是（澡）。HTMLCONTROLForms.HTML:Option.1牛A各月在臣產(chǎn)品數(shù)量較郵大HTMLCONTROLForms.HTML:Option.1隸B各月末你在產(chǎn)品數(shù)量滲變化較大HTMLCONTROLForms.HTML:Option.1煎C直接材竄料費(fèi)用在產(chǎn)鴉品成本中比張重較大HTMLCONTROLForms.HTML:Option.1博D各月末傅在產(chǎn)品數(shù)量販較小橋正確答案:悶C單選題朋36.成本夕會(huì)計(jì)的首要大職能是（邊）。HTMLCONTROLForms.HTML:Option.1A反映HTMLCONTROLForms.HTML:Option.1撞B反映和隆監(jiān)督HTMLCONTROLForms.HTML:Option.1C監(jiān)督HTMLCONTROLForms.HTML:Option.1冬D計(jì)劃和警考核搖正確答案:里A單選題撕37.各種仍廢品損失，室不應(yīng)包括（疲）。HTMLCONTROLForms.HTML:Option.1話A修復(fù)廢登品人員薪酬篩HTMLCONTROLForms.HTML:Option.1普B修復(fù)廢祝品領(lǐng)用原材仇料HTMLCONTROLForms.HTML:Option.1互C不可修但復(fù)廢品的報(bào)巴廢損失HTMLCONTROLForms.HTML:Option.1扇D實(shí)行“動(dòng)三包”損失稠宴正確答案:贊D單選題共38.分批似法適用的生完產(chǎn)組織是（跡）。HTMLCONTROLForms.HTML:Option.1私A小批單己件生產(chǎn)HTMLCONTROLForms.HTML:Option.1測(cè)B大量大用批生產(chǎn)HTMLCONTROLForms.HTML:Option.1厚C大量小棚批生產(chǎn)HTMLCONTROLForms.HTML:Option.1謎D大量成抄批生產(chǎn)牙正確答案:釘A單選題播39.輔助倉(cāng)生產(chǎn)費(fèi)用各廳種分配方法閣中，能分清但內(nèi)部經(jīng)濟(jì)責(zé)錘任、有利于徐實(shí)行廠內(nèi)經(jīng)痰濟(jì)核算的是最（）。HTMLCONTROLForms.HTML:Option.1殼A直接分握配法HTMLCONTROLForms.HTML:Option.1送B交互分南配法HTMLCONTROLForms.HTML:Option.1融C順序分搖配法HTMLCONTROLForms.HTML:Option.1谷D計(jì)劃成朽本分配法薄正確答案:斥D單選題踏40.某企玉業(yè)定額管理序基礎(chǔ)較好，騙能夠制定比逼較準(zhǔn)確、穩(wěn)送定的消耗定怨額，各月末萌在產(chǎn)品數(shù)量題變化不大的真產(chǎn)品，應(yīng)采直用（）。HTMLCONTROLForms.HTML:Option.1輝A定額比童例法HTMLCONTROLForms.HTML:Option.1牽B在產(chǎn)品太按定額成本換計(jì)價(jià)法HTMLCONTROLForms.HTML:Option.1還C在產(chǎn)品伸按所耗原材劃料計(jì)價(jià)法HTMLCONTROLForms.HTML:Option.1漿D按年初蕩固定數(shù)計(jì)價(jià)泄法奔正確答案:豎B單選題棉41.分類托法是在產(chǎn)品導(dǎo)品種、規(guī)格漲繁多，但可給按一定標(biāo)準(zhǔn)步對(duì)產(chǎn)品進(jìn)行減分類的情況絡(luò)下，為了（謹(jǐn)）而采用備的。HTMLCONTROLForms.HTML:Option.1窗A計(jì)算各巷類產(chǎn)品成本嗽HTMLCONTROLForms.HTML:Option.1國(guó)B簡(jiǎn)化成出本計(jì)算工作買HTMLCONTROLForms.HTML:Option.1淡C加強(qiáng)各娛類產(chǎn)品成本顯管理HTMLCONTROLForms.HTML:Option.1播D提高計(jì)驟算的準(zhǔn)確性霞罪正確答案:組B單選題霧42.原材渣料脫離定額昏差異是（保）。HTMLCONTROLForms.HTML:Option.1掘A數(shù)量差尤異HTMLCONTROLForms.HTML:Option.1爽B價(jià)格差庭異HTMLCONTROLForms.HTML:Option.1特C定額變遼動(dòng)差異HTMLCONTROLForms.HTML:Option.1缺D原材料譯成本差異斗正確答案:膝A多選題續(xù)43.成本淚的主要作用售在于（）特。HTMLCONTROLForms.HTML:Checkbox.1浮A補(bǔ)償生千產(chǎn)耗費(fèi)的尺啦度HTMLCONTROLForms.HTML:Checkbox.1吸B綜合反漆映企業(yè)工作般質(zhì)量的重要恥指標(biāo)HTMLCONTROLForms.HTML:Checkbox.1落C企業(yè)對(duì)腐外報(bào)告的主矮要內(nèi)容HTMLCONTROLForms.HTML:Checkbox.1尚D制定產(chǎn)峽品價(jià)格的重愈要依據(jù)顯正確答案:擠ACD多選題確44.企業(yè)猜應(yīng)根據(jù)（魂）來(lái)組織成李本會(huì)計(jì)工作掉。HTMLCONTROLForms.HTML:Checkbox.1貫A生產(chǎn)經(jīng)行營(yíng)的特點(diǎn)HTMLCONTROLForms.HTML:Checkbox.1志B對(duì)外報(bào)役告的需要HTMLCONTROLForms.HTML:Checkbox.1杠C生產(chǎn)規(guī)述模的大小HTMLCONTROLForms.HTML:Checkbox.1盾D成本管辟理的要求話正確答案:備ACD多選題堅(jiān)45.產(chǎn)品蘇成本計(jì)算的耽輔助方法包五括（）。未HTMLCONTROLForms.HTML:Checkbox.1報(bào)A品種法刷HTMLCONTROLForms.HTML:Checkbox.1堪B分批法裳HTMLCONTROLForms.HTML:Checkbox.1停C分類法塑HTMLCONTROLForms.HTML:Checkbox.1逮D定額法同稍正確答案:粘CD多選題填46.分步禿法適用于（頌）。HTMLCONTROLForms.HTML:Checkbox.1冶A大量生奪產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1嬸B(yǎng)大批生舒產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1倡C多步驟蹦生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1龜D單步驟較生產(chǎn)細(xì)正確答案:添ABC多選題粉47.簡(jiǎn)化屯分批法的適京用范圍是（來(lái)）。HTMLCONTROLForms.HTML:Checkbox.1榆A同一月笨份投產(chǎn)的產(chǎn)蝕品批數(shù)很多牲HTMLCONTROLForms.HTML:Checkbox.1紀(jì)B月末完鞏工產(chǎn)品的批嫌數(shù)較少HTMLCONTROLForms.HTML:Checkbox.1叫C各月間玩接計(jì)入費(fèi)用查水平相差不欠多HTMLCONTROLForms.HTML:Checkbox.1叉D各月生功產(chǎn)費(fèi)用水平濕相差較多前正確答案:堵ABC多選題牧48.低值方易耗品的攤贊銷方法通常圈有（）。性HTMLCONTROLForms.HTML:Checkbox.1黨A一次攤永銷法HTMLCONTROLForms.HTML:Checkbox.1日B分次攤妨銷法HTMLCONTROLForms.HTML:Checkbox.1準(zhǔn)C五五攤稻銷法HTMLCONTROLForms.HTML:Checkbox.1掩D直接攤劈銷法掩正確答案:暑A(yù)BC多選題盯49.影響浸可比產(chǎn)品成滅本降低率變感動(dòng)的因素有侍（）。HTMLCONTROLForms.HTML:Checkbox.1增A產(chǎn)品產(chǎn)藝量HTMLCONTROLForms.HTML:Checkbox.1在B產(chǎn)品價(jià)假格HTMLCONTROLForms.HTML:Checkbox.1另C產(chǎn)品品兼種構(gòu)成HTMLCONTROLForms.HTML:Checkbox.1勝D產(chǎn)品單猴位成本伐正確答案:陪CD多選題煉50.下列飛項(xiàng)目中，屬貢于輔助生產(chǎn)原費(fèi)用分配方撿法的是（除）。HTMLCONTROLForms.HTML:Checkbox.1磨A順序分視配法HTMLCONTROLForms.HTML:Checkbox.1金B(yǎng)直接分床配法HTMLCONTROLForms.HTML:Checkbox.1注C交互分榜配法HTMLCONTROLForms.HTML:Checkbox.1撤D代數(shù)分善配法兩正確答案:鋼ABCD多選題潮51.某一笨生產(chǎn)步驟廣皺義的在產(chǎn)品朗是指（）刮。HTMLCONTROLForms.HTML:Checkbox.1封A尚在本嶺步驟加工中翻的在產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1沾B已完成謝本步驟生產(chǎn)翼，轉(zhuǎn)入半成殘品庫(kù)的半成侵品HTMLCONTROLForms.HTML:Checkbox.1予C已從半泊成品庫(kù)轉(zhuǎn)到跳以后各步驟皺進(jìn)一步加工仙，尚未最終弟制成的半成棄品HTMLCONTROLForms.HTML:Checkbox.1霉D已完成年所有加工步散驟，但未驗(yàn)牽收入庫(kù)的產(chǎn)欣品景正確答案:催ABCD多選題債52.品種攔法適用于（迎）。HTMLCONTROLForms.HTML:Checkbox.1斯A大量生刑產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1波B小批生拳產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1傷C單步驟做生產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1技D管理上結(jié)不要求分步許驟計(jì)算成本靠的多步驟生跨產(chǎn)移正確答案:先ACD多選題樂(lè)53.為了躁1計(jì)算產(chǎn)品埋辰本，必須挽做好的各項(xiàng)恰基礎(chǔ)工作有院（）。HTMLCONTROLForms.HTML:Checkbox.1霉A定額的葬制定和修訂裝HTMLCONTROLForms.HTML:Checkbox.1墓B場(chǎng)內(nèi)計(jì)限劃價(jià)格的制舉定和修訂HTMLCONTROLForms.HTML:Checkbox.1躲C各項(xiàng)原謹(jǐn)始記錄HTMLCONTROLForms.HTML:Checkbox.1異D材料物叮資的計(jì)量、綿收發(fā)、領(lǐng)退品和盤點(diǎn)奴正確答案:付ABCD多選題泰54.采用爆綜合結(jié)轉(zhuǎn)法收結(jié)轉(zhuǎn)半成品攻成本的優(yōu)點(diǎn)妻有（）。舅HTMLCONTROLForms.HTML:Checkbox.1教A便于各陪生產(chǎn)步驟進(jìn)壩行成本管理擴(kuò)HTMLCONTROLForms.HTML:Checkbox.1扭B便于各慣生產(chǎn)步驟進(jìn)聲行完工產(chǎn)品緣的成本分析編HTMLCONTROLForms.HTML:Checkbox.1俘C便于從齊整個(gè)企業(yè)角喝度分析考核青產(chǎn)品成本的質(zhì)構(gòu)成和水平透HTMLCONTROLForms.HTML:Checkbox.1更D不必進(jìn)舟行成本還原富娃正確答案:均AB多選題幟55.下列永指標(biāo)中，屬陽(yáng)于產(chǎn)品生產(chǎn)夜成本表提供條的有（）筒。HTMLCONTROLForms.HTML:Checkbox.1拆A按產(chǎn)品巡種類反映的羨上年實(shí)際平片均單位成本老HTMLCONTROLForms.HTML:Checkbox.1融B按成本織項(xiàng)目反映的熱本月實(shí)際生征產(chǎn)費(fèi)用HTMLCONTROLForms.HTML:Checkbox.1菌C按產(chǎn)品鄰種類反映的半本年累計(jì)實(shí)造際總成本HTMLCONTROLForms.HTML:Checkbox.1扇D按產(chǎn)品年種類反映的槳本月和本年恐實(shí)際產(chǎn)量貧正確答案:碑ABCD多選題衣56.在定今額法下，產(chǎn)秩品的實(shí)際成嘉本是（）廟的代數(shù)和。趁HTMLCONTROLForms.HTML:Checkbox.1慣A按現(xiàn)行挺定額計(jì)算的凝產(chǎn)品定額成懶本HTMLCONTROLForms.HTML:Checkbox.1貴B脫離現(xiàn)艇行定額的差肆異HTMLCONTROLForms.HTML:Checkbox.1貼C材料成哲本差異HTMLCONTROLForms.HTML:Checkbox.1蠅D月初在并產(chǎn)品定額變象動(dòng)差異窮正確答案:也ABCD多選題麥57.約當(dāng)乖產(chǎn)量法適用蓋于（）的蠢產(chǎn)品。HTMLCONTROLForms.HTML:Checkbox.1滿A月末在族產(chǎn)品接近完腥工HTMLCONTROLForms.HTML:Checkbox.1愿B月末在旁產(chǎn)品數(shù)量較語(yǔ)大HTMLCONTROLForms.HTML:Checkbox.1剃C各月末缺在產(chǎn)品數(shù)量賓變化較大HTMLCONTROLForms.HTML:Checkbox.1姐D產(chǎn)品成擾本中直接材潮料費(fèi)用和加廁工費(fèi)用比重筑相差不多支正確答案:椅BCD多選題HTMLCONTROLForms.HTML:Hidden.1爹58.選擇暫完工產(chǎn)品與吉在產(chǎn)品之間捷費(fèi)用分配方存法時(shí)，應(yīng)考育慮的條件是事（）。HTMLCONTROLForms.HTML:Checkbox.1編A在產(chǎn)品紀(jì)數(shù)量的多少檢HTMLCONTROLForms.HTML:Checkbox.1烘B各月在蘇產(chǎn)品數(shù)量變帶化的大小HTMLCONTROLForms.HTML:Checkbox.1犬C各項(xiàng)費(fèi)肺用比重的大損小HTMLCONTROLForms.HTML:Checkbox.1斜D定額管晨理基礎(chǔ)的好太壞忘正確答案:綱ABCDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1讀59.輔助完生產(chǎn)費(fèi)用進(jìn)時(shí)行兩次或兩仙次以上分配差的分配方法析有（）。掛HTMLCONTROLForms.HTML:Checkbox.1庭A計(jì)劃成桿本分配法HTMLCONTROLForms.HTML:Checkbox.1屠B交互分將配法HTMLCONTROLForms.HTML:Checkbox.1鞭C代數(shù)分畢配法HTMLCONTROLForms.HTML:Checkbox.1鴨D順序分醋配法據(jù)正確答案:圓ABHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1箭60.完工練產(chǎn)品與在產(chǎn)臨品之間分配暑費(fèi)用，采用枕在產(chǎn)品按固歡定成本計(jì)價(jià)司法，適用于包（）的產(chǎn)叨品。HTMLCONTROLForms.HTML:Checkbox.1妹A在產(chǎn)品蹤數(shù)量很大HTMLCONTROLForms.HTML:Checkbox.1察B在產(chǎn)品表數(shù)量較小HTMLCONTROLForms.HTML:Checkbox.1顯C在產(chǎn)品眼數(shù)量變動(dòng)較勉大HTMLCONTROLForms.HTML:Checkbox.1破D在產(chǎn)品造數(shù)量雖大，示但各月之間塞數(shù)量變動(dòng)不混大儉正確答案:置BDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1仙61.在變梢動(dòng)成本法下茅，產(chǎn)品成本據(jù)包括的內(nèi)容面有（）。僵HTMLCONTROLForms.HTML:Checkbox.1臭A直接材涌料HTMLCONTROLForms.HTML:Checkbox.1屆B直接人逼工HTMLCONTROLForms.HTML:Checkbox.1值C固定制事造費(fèi)用HTMLCONTROLForms.HTML:Checkbox.1奸D變動(dòng)制徒造費(fèi)用冬正確答案:目ABDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1瓣62.采用洲分批法計(jì)算月產(chǎn)品成本時(shí)郵，如果批內(nèi)課產(chǎn)品跨月陸烏續(xù)完工的情上況不多，完耽工產(chǎn)品數(shù)量模占全部批量勵(lì)的比重很小林，先完工的辛產(chǎn)品可以（家）從產(chǎn)品斗成本明細(xì)賬穿中轉(zhuǎn)出。HTMLCONTROLForms.HTML:Checkbox.1形A按計(jì)劃樂(lè)單位成本HTMLCONTROLForms.HTML:Checkbox.1吸B按定額暈單位成本HTMLCONTROLForms.HTML:Checkbox.1欺C按近期要相同產(chǎn)品的消實(shí)際單位成著本HTMLCONTROLForms.HTML:Checkbox.1附D按實(shí)際臥單位售價(jià)涼正確答案:杯ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1叮63.材料痰費(fèi)用的分配鴨標(biāo)準(zhǔn)有（廉）。HTMLCONTROLForms.HTML:Checkbox.1扇A材料定卵額消耗量HTMLCONTROLForms.HTML:Checkbox.1施B材料定鋪額費(fèi)用HTMLCONTROLForms.HTML:Checkbox.1豪C產(chǎn)品體賀積HTMLCONTROLForms.HTML:Checkbox.1向D產(chǎn)品工緊時(shí)定額屋正確答案:悉ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1泳64.下列刷項(xiàng)目中，屬旁于變動(dòng)成本撥的有（）訊。HTMLCONTROLForms.HTML:Checkbox.1吹A(chǔ)產(chǎn)品包捐裝材料費(fèi)HTMLCONTROLForms.HTML:Checkbox.1園B直接材姓料成本HTMLCONTROLForms.HTML:Checkbox.1夫C直接人注工成本HTMLCONTROLForms.HTML:Checkbox.1按D按銷售刺量支付的傭丹金應(yīng)正確答案:號(hào)ABCDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1開65.影響慮可比產(chǎn)品成蠢本降低額變衡動(dòng)的因素有抽（）。HTMLCONTROLForms.HTML:Checkbox.1加A產(chǎn)品產(chǎn)凝量HTMLCONTROLForms.HTML:Checkbox.1變B產(chǎn)品價(jià)薯格HTMLCONTROLForms.HTML:Checkbox.1園C產(chǎn)品品檔種構(gòu)成HTMLCONTROLForms.HTML:Checkbox.1垮D產(chǎn)品單之位成本造正確答案:血ACDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1狐66.在平綿行結(jié)轉(zhuǎn)分步糧法下，對(duì)完酷工產(chǎn)品與在在產(chǎn)品之間的厭費(fèi)用分配，竊1的說(shuō)法是守指（）兩承者之間的費(fèi)幫用分配。HTMLCONTROLForms.HTML:Checkbox.1炭A產(chǎn)成品味與廣義的在牽產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1拘B產(chǎn)成品扭與狹義的在孔產(chǎn)品HTMLCONTROLForms.HTML:Checkbox.1健C各步驟租完工半成品言與月末加工垮中的在產(chǎn)品易HTMLCONTROLForms.HTML:Checkbox.1再D應(yīng)計(jì)入總產(chǎn)成品的份芝額與廣義的行在產(chǎn)品陵正確答案:走ADHTMLCONTROLForms.HTML:Hidden.1多選題爹67.企業(yè)索在確定產(chǎn)品蛙成本計(jì)算方目法時(shí)，必須糠從企業(yè)的具兩體情況出發(fā)抬，同時(shí)考慮童的因素有（匹）。HTMLCONTROLForms.HTML:Checkbox.1福A企業(yè)的肉生產(chǎn)特點(diǎn)HTMLCONTROLForms.HTML:Checkbox.1單B企業(yè)生吊產(chǎn)規(guī)模的大櫻小HTMLCONTROLForms.HTML:Checkbox.1巡C進(jìn)行成醫(yī)本管理的要電求HTMLCONTROLForms.HTML:Checkbox.1徒D月末有勇無(wú)在產(chǎn)品截正確答案:胳ACHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1傻68.分批但法適用于（爺）。HTMLCONTROLForms.HTML:Checkbox.1仿A大批生撿產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1糠B小批生娃產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1訴C單件生肝產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1像D管理上要不要求分步酷驟計(jì)算成本治的多步驟生窄產(chǎn)紹正確答案:扒BCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1哄69.產(chǎn)品掠成本計(jì)算的飯基本方法包貴括（）。竹HTMLCONTROLForms.HTML:Checkbox.1肌A品種法慮HTMLCONTROLForms.HTML:Checkbox.1拜B分批法榮HTMLCONTROLForms.HTML:Checkbox.1運(yùn)C分類法機(jī)HTMLCONTROLForms.HTML:Checkbox.1鮮D定額法恨薄正確答案:蜻ABDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1攏70.經(jīng)過(guò)稍要素費(fèi)用的首分配，計(jì)入裝“基本生產(chǎn)賓成本”科目赴借方的費(fèi)用捕，已經(jīng)分別蒙記入各產(chǎn)品繩成本明細(xì)賬核的（）。勝HTMLCONTROLForms.HTML:Checkbox.1秒A“直接牲人工”成本苦項(xiàng)目HTMLCONTROLForms.HTML:Checkbox.1餅B“直接掘材料”成本切項(xiàng)目HTMLCONTROLForms.HTML:Checkbox.1葉C“直接烏燃料和動(dòng)力黑”成本項(xiàng)目之HTMLCONTROLForms.HTML:Checkbox.1持D“制造撕費(fèi)用”成本輪項(xiàng)目失正確答案:損ABCDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1佩71.在下臥列各項(xiàng)中，薦屬于標(biāo)準(zhǔn)成碼本法和定額少法相同之處另的是（）經(jīng)。HTMLCONTROLForms.HTML:Checkbox.1犬A一般都聾要將各種成范本差異全部殿計(jì)入當(dāng)期損蘿益HTMLCONTROLForms.HTML:Checkbox.1澇B一般都重要計(jì)算產(chǎn)品鐮的實(shí)際成本儉HTMLCONTROLForms.HTML:Checkbox.1希C都要事喬先制定產(chǎn)品跨應(yīng)該發(fā)生的情成本HTMLCONTROLForms.HTML:Checkbox.1棟D都要計(jì)箱算和分析成域本差異梳正確答案:趙CDHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1抵72.主要站產(chǎn)品單位成優(yōu)本表反映的腿單位成本，齡包括（）場(chǎng)單位成本。姜HTMLCONTROLForms.HTML:Checkbox.1咽A本月實(shí)沃際HTMLCONTROLForms.HTML:Checkbox.1輝B同行業(yè)撿同類產(chǎn)品實(shí)山際HTMLCONTROLForms.HTML:Checkbox.1詠C本年計(jì)關(guān)劃HTMLCONTROLForms.HTML:Checkbox.1影D上年實(shí)衡際平均速正確答案:喂ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1獎(jiǎng)73.工業(yè)鐘企業(yè)的完工糟產(chǎn)品，包括輛（）。HTMLCONTROLForms.HTML:Checkbox.1柔A產(chǎn)成品筐HTMLCONTROLForms.HTML:Checkbox.1晌B自制材參料HTMLCONTROLForms.HTML:Checkbox.1間C工具和古模具HTMLCONTROLForms.HTML:Checkbox.1泊D勞務(wù)與努作業(yè)臟正確答案:顯ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1抄74.成本穩(wěn)會(huì)計(jì)的任務(wù)煩包括（）逐。HTMLCONTROLForms.HTML:Checkbox.1蛙A成本預(yù)敘測(cè)和決策HTMLCONTROLForms.HTML:Checkbox.1萄B成本計(jì)淡劃和控制HTMLCONTROLForms.HTML:Checkbox.1獸C成本核依算HTMLCONTROLForms.HTML:Checkbox.1霜D成本考習(xí)核和分析蓬正確答案:愿ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1錯(cuò)75.不可驢修復(fù)廢品的交成本，可按餅（）計(jì)算艷。HTMLCONTROLForms.HTML:Checkbox.1榮A廢品所屠耗實(shí)際費(fèi)用偵HTMLCONTROLForms.HTML:Checkbox.1環(huán)B廢品所億耗定額費(fèi)用戒HTMLCONTROLForms.HTML:Checkbox.1研C廢品售紐價(jià)HTMLCONTROLForms.HTML:Checkbox.1埋D廢品殘絨值燃正確答案:長(zhǎng)ABHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1士76.采用薦在產(chǎn)品按定維額成本計(jì)價(jià)幫法分配完工渾產(chǎn)品和月末如在產(chǎn)品費(fèi)用趟，應(yīng)具備的洽條件有（右）。HTMLCONTROLForms.HTML:Checkbox.1秧A定額管億理基礎(chǔ)較好裕HTMLCONTROLForms.HTML:Checkbox.1痛B各項(xiàng)消貸耗定額變動(dòng)液較大HTMLCONTROLForms.HTML:Checkbox.1水C各月末鹽在產(chǎn)品數(shù)量疲變動(dòng)較小HTMLCONTROLForms.HTML:Checkbox.1蹲D各月末頭在產(chǎn)品數(shù)量怒變動(dòng)較大務(wù)正確答案:總ACHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1榜77.采用垮簡(jiǎn)化的分批邪法，各月（歇）。HTMLCONTROLForms.HTML:Checkbox.1槍A只分批諷計(jì)算完工產(chǎn)滾品成本HTMLCONTROLForms.HTML:Checkbox.1繩B只對(duì)完板工產(chǎn)品分配扛間接計(jì)入費(fèi)池用HTMLCONTROLForms.HTML:Checkbox.1器C不分批草計(jì)算在產(chǎn)品播成本HTMLCONTROLForms.HTML:Checkbox.1嗓D月末在榆產(chǎn)品成本只襯以總額反映且在基本生產(chǎn)太成本二級(jí)賬家中婆正確答案:洞ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1觸78.為了娛1計(jì)算產(chǎn)品鋼成本，必須怨1劃分的費(fèi)砌用界限有（窗）。HTMLCONTROLForms.HTML:Checkbox.1熄A生產(chǎn)費(fèi)子用和期間費(fèi)聞?dòng)玫慕缦轍TMLCONTROLForms.HTML:Checkbox.1奏B各月份襖的費(fèi)用界限蹈HTMLCONTROLForms.HTML:Checkbox.1冊(cè)C銷售費(fèi)允用與財(cái)務(wù)費(fèi)丙用的界限HTMLCONTROLForms.HTML:Checkbox.1每D各種產(chǎn)獻(xiàn)品的費(fèi)用界疤限流正確答案:扇ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1扇79.完工的產(chǎn)品與在產(chǎn)陡品之間分配藏費(fèi)用的方法凍有（）。腰HTMLCONTROLForms.HTML:Checkbox.1億A約當(dāng)產(chǎn)截量法HTMLCONTROLForms.HTML:Checkbox.1探B交互分趴配法HTMLCONTROLForms.HTML:Checkbox.1匪C按年初遞固定成本計(jì)壓價(jià)法HTMLCONTROLForms.HTML:Checkbox.1靈D定額比亞例法炕正確答案:籃ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1汁80.下列扇各項(xiàng)中。屬擠于產(chǎn)品成本瘡項(xiàng)目的有（憐）。HTMLCONTROLForms.HTML:Checkbox.1欺A廢品損鬧失HTMLCONTROLForms.HTML:Checkbox.1己B制造費(fèi)券用HTMLCONTROLForms.HTML:Checkbox.1曉C直接人慎工HTMLCONTROLForms.HTML:Checkbox.1結(jié)D職工薪饅酬賄正確答案:勇ABCHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1泰81.廢品鵲損失應(yīng)該包蜂括（）。扯HTMLCONTROLForms.HTML:Checkbox.1民A不可修僵復(fù)廢品的報(bào)思廢損失HTMLCONTROLForms.HTML:Checkbox.1饒B可修復(fù)澡廢品的修復(fù)個(gè)費(fèi)用HTMLCONTROLForms.HTML:Checkbox.1搬C不合格聽品的降價(jià)損室失HTMLCONTROLForms.HTML:Checkbox.1綿D產(chǎn)品保撒管不善的損雷壞變質(zhì)損失數(shù)矛正確答案:扣ABHTMLCONTROLForms.HTML:Hidden.1多選題HTMLCONTROLForms.HTML:Hidden.1詠82.受生嶼產(chǎn)特點(diǎn)和管違理要求的影路響，在產(chǎn)品廚成本計(jì)算時(shí)臂有以下（孝）不同的成著本計(jì)算對(duì)象按。HTMLCONTROLForms.HTML:Checkbox.1紋A產(chǎn)品品綢種HTMLCONTROLForms.HTML:Checkbox.1遭B產(chǎn)品類且別HTMLCONTROLForms.HTML:Checkbox.1迷C產(chǎn)品批過(guò)別HTMLCONTROLForms.HTML:Checkbox.1萌D產(chǎn)品生珍產(chǎn)步驟康正確答案:肝ACDHTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1則83.期間耍費(fèi)用不計(jì)入勉產(chǎn)品成本，際應(yīng)直接計(jì)入赴當(dāng)期損益。順HTMLCONTROLForms.HTML:Option.1剛正確HTMLCONTROLForms.HTML:Option.1絞錯(cuò)誤逃正確答案:顆對(duì)HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1碌84.成本記的經(jīng)濟(jì)實(shí)質(zhì)挺，是企業(yè)在鵝生產(chǎn)經(jīng)營(yíng)過(guò)惰程中所耗費(fèi)囑的資金的總吸和。HTMLCONTROLForms.HTML:Option.1躲正確HTMLCONTROLForms.HTML:Option.1瓣錯(cuò)誤著正確答案:術(shù)對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1經(jīng)85.總括談地講，成本郵會(huì)計(jì)的對(duì)象驚就是產(chǎn)品的策生產(chǎn)成本。肝HTMLCONTROLForms.HTML:Option.1動(dòng)正確HTMLCONTROLForms.HTML:Option.1艦錯(cuò)誤欄正確答案:擇錯(cuò)HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1勞86.為了吐1的計(jì)算產(chǎn)能品成本，要艙1劃分各個(gè)區(qū)會(huì)計(jì)期間的通費(fèi)用界限。慶HTMLCONTROLForms.HTML:Option.1慨正確HTMLCONTROLForms.HTML:Option.1謀錯(cuò)誤欲正確答案:塊對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1害87.由幾豐種產(chǎn)品共同映耗用的，構(gòu)肚成產(chǎn)品實(shí)體星的原材料費(fèi)鏈用，可以直擾接計(jì)入各種畜產(chǎn)品成本。沉HTMLCONTROLForms.HTML:Option.1帽正確HTMLCONTROLForms.HTML:Option.1政錯(cuò)誤從正確答案:奸錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1漏88.在只袋生產(chǎn)一種產(chǎn)遇品的車間中你，全部生產(chǎn)險(xiǎn)費(fèi)用均屬于胸直接計(jì)入費(fèi)芬用。HTMLCONTROLForms.HTML:Option.1逐正確HTMLCONTROLForms.HTML:Option.1比錯(cuò)誤薪正確答案:兇對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1熟89.折舊超費(fèi)用和職工燈薪酬是產(chǎn)品毯成本項(xiàng)目。間HTMLCONTROLForms.HTML:Option.1呈正確HTMLCONTROLForms.HTML:Option.1疾錯(cuò)誤嫂正確答案:勿錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1帆90.在任自何情況下都那需要經(jīng)過(guò)生挺產(chǎn)費(fèi)用在完恢工產(chǎn)品與月企末在產(chǎn)品之澡間分配這項(xiàng)艘工作。HTMLCONTROLForms.HTML:Option.1誼正確HTMLCONTROLForms.HTML:Option.1鳥錯(cuò)誤貨正確答案:刃錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1呈91.約當(dāng)慮產(chǎn)量法適用桶于月末在產(chǎn)營(yíng)品數(shù)量較小弟，各月末在吉產(chǎn)品數(shù)量變囑化也較小、潛產(chǎn)品成本中逐原材料費(fèi)用兇和工資等其劑他費(fèi)用比重避相差不多的趴產(chǎn)品。HTMLCONTROLForms.HTML:Option.1袍正確HTMLCONTROLForms.HTML:Option.1帝錯(cuò)誤躍正確答案:叫錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1懲92.生產(chǎn)義人員、車間樹管理人員的郵薪酬費(fèi)用，號(hào)是產(chǎn)品成本虎的重要組成窯部分，應(yīng)該如直接計(jì)入各井種產(chǎn)品成本訂。HTMLCONTROLForms.HTML:Option.1姥正確HTMLCONTROLForms.HTML:Option.1哨錯(cuò)誤腐正確答案:雄錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1判93.采用懇按年初固定版數(shù)計(jì)算在產(chǎn)假品成本時(shí)，雁某種產(chǎn)品本就月發(fā)生的生銳產(chǎn)費(fèi)用就是斃本月完工產(chǎn)犬品的成本。賺HTMLCONTROLForms.HTML:Option.1絕正確HTMLCONTROLForms.HTML:Option.1膀錯(cuò)誤灶正確答案:龜對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1斤94.成本挺計(jì)算對(duì)象是且區(qū)分產(chǎn)品成煉本計(jì)算各種嗽基本方法的訴主要標(biāo)志。捆HTMLCONTROLForms.HTML:Option.1懲正確HTMLCONTROLForms.HTML:Option.1煩錯(cuò)誤擴(kuò)正確答案:徒對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1撈95.可修國(guó)復(fù)廢品是指因技術(shù)上、工耽藝上可以修索復(fù)，而且經(jīng)帆濟(jì)上核算的溜廢品。HTMLCONTROLForms.HTML:Option.1續(xù)正確HTMLCONTROLForms.HTML:Option.1倆錯(cuò)誤振正確答案:握對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1齒96.各月推末的在產(chǎn)品螺數(shù)量變化不詞大的產(chǎn)品，富可以不計(jì)算移月末在產(chǎn)品益成本。HTMLCONTROLForms.HTML:Option.1魯正確HTMLCONTROLForms.HTML:Option.1榴錯(cuò)誤筐正確答案:雅錯(cuò)HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1授97.在產(chǎn)醒品按定額成遠(yuǎn)本計(jì)價(jià)法，飯適用于定額遙管理基礎(chǔ)較轟好，各項(xiàng)消星耗定額比較石準(zhǔn)確、穩(wěn)定源，各月在產(chǎn)悠品數(shù)量變動(dòng)像較大的產(chǎn)品躺。HTMLCONTROLForms.HTML:Option.1疼正確HTMLCONTROLForms.HTML:Option.1僚錯(cuò)誤量正確答案:而錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1濤98.分配寸制造費(fèi)用采獄用的所有方獨(dú)法，分配結(jié)巧果是“制造岸費(fèi)用”賬戶膜期末都沒(méi)有閥余額。HTMLCONTROLForms.HTML:Option.1勒正確HTMLCONTROLForms.HTML:Option.1麥錯(cuò)誤柄正確答案:植錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1瓜99.采用忘順序分配法吩分配輔助生獻(xiàn)產(chǎn)費(fèi)用，應(yīng)襲將受益多的湯輔助生產(chǎn)車付間排在前面林先分配出去蛛，受益少的謹(jǐn)車間排在后詞面后分配出呢去。HTMLCONTROLForms.HTML:Option.1睬正確HTMLCONTROLForms.HTML:Option.1嶼錯(cuò)誤鳴正確答案:促錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1鴿100.分厘工序計(jì)算完辮工率時(shí)，某羨工序在產(chǎn)品微完工率，是填該工序的工害時(shí)定額占完蔽工產(chǎn)品工時(shí)巨定額的比率娘。HTMLCONTROLForms.HTML:Option.1茶正確HTMLCONTROLForms.HTML:Option.1局錯(cuò)誤功正確答案:籌錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1愧101.采到用計(jì)劃成本旨分配法分配妙輔助生產(chǎn)費(fèi)磨用時(shí)，計(jì)算總的輔助生產(chǎn)騰車間實(shí)際發(fā)營(yíng)生的費(fèi)用，貧是完全的實(shí)菜際費(fèi)用。HTMLCONTROLForms.HTML:Option.1奏正確HTMLCONTROLForms.HTML:Option.1繭錯(cuò)誤角正確答案:端錯(cuò)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1聯(lián)102.在冰不同生產(chǎn)類籃型中，完工旅產(chǎn)品成本計(jì)廣算的日期也效不同，這主歌要取決于生妥產(chǎn)組織的特粉點(diǎn)。HTMLCONTROLForms.HTML:Option.1唉正確HTMLCONTROLForms.HTML:Option.1老錯(cuò)誤臨正確答案:顯對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1閘103.廢漠品損失是指結(jié)廢品的報(bào)廢掌損失，即不傲可修復(fù)廢品章的生產(chǎn)成本雁扣除回收材造料、廢料價(jià)松值后的凈損榨失。HTMLCONTROLForms.HTML:Option.1廁正確HTMLCONTROLForms.HTML:Option.1何錯(cuò)誤憶正確答案:親錯(cuò)HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1持104.采容用交互分配鋒法分配輔助迅生產(chǎn)費(fèi)用時(shí)雨，對(duì)外分配賀的輔助生產(chǎn)暴費(fèi)用，應(yīng)為襯交互分配前進(jìn)的費(fèi)用加上東交互分配時(shí)捷轉(zhuǎn)入的費(fèi)用鬼。HTMLCONTROLForms.HTML:Option.1仔正確HTMLCONTROLForms.HTML:Option.1旱錯(cuò)誤氧正確答案:餅錯(cuò)HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1零105.采情用在產(chǎn)品按犁所耗直接材貞料費(fèi)用計(jì)價(jià)候法時(shí)，月末笛在產(chǎn)品只計(jì)勿算所耗的直蓋接材料費(fèi)用憤，不計(jì)算各脅項(xiàng)加工費(fèi)用勉，產(chǎn)品的其憶他費(fèi)用全部沃計(jì)入完工產(chǎn)鹽品成本。HTMLCONTROLForms.HTML:Option.1初正確HTMLCONTROLForms.HTML:Option.1悔錯(cuò)誤逗正確答案:香對(duì)HTMLCONTROLForms.HTML:Hidden.1判斷題HTMLCONTROLForms.HTML:Hidden.1黑106.約師當(dāng)產(chǎn)量法只逝適用于完工聚產(chǎn)品與在產(chǎn)瘋品之間加工江費(fèi)用的分配蔑，不適用于盛直接材料費(fèi)便用的分配。映HTMLCONTROLForms.HTML:Option.1詞正確HTMLCONTROLForms.HTML:Option.1耳錯(cuò)誤虛正確答案:哲錯(cuò)HTMLCONT