企返业成本核算u试题题库.docxVIP

一、单项选择题1.下列各项中不属于流程价值分析的是（ ）A. 成本动因分析B. 作业分析C. 业绩考核D. 目标成本法正确答案：D2.下列不属于降低保本点的途径的是（ ）A. 降低固定成本总额B. 降低单位变动成本C. 提高销售单价D. 降低销售单价正确答案：D3.下列选项中适用于零售企业的鲜活商品的成本核算的是（ ）。A.数量进价金额核算法B.数量售价金额核算法C.进价金额核算法D.售价金额核算法正确答案：C4.下列销售商品成本的计算方法中适用于整批购进，整批或分批销售，能分别保管，分清/cpro/ui/uijs.php?rs=1u=http%3A%2F%2F3y%2Euu456%2Ecom%2Fbp%2Dcc516c7ccfc789eb172dc8ad%2D1%2Ehtmlp=baiduc=newsn=10t=tpclicked3_hcqcprk=%BD%F8%CF%FAk0=%BD%F8%CF%FAk1=%CA%A9%B9%A4k2=%B9%A4%B3%CC%CA%A9%B9%A4k3=%C6%F3%D2%B5k4=%B9%A4%B3%CCk5=%BB%E1%BC%C6%B4%D3%D2%B5%D7%CA%B8%F1sid=cf0484b91b595e87ch=0tu=u1698901jk=b62b47018fa54cd3cf=29fv=11stid=9urlid=0luki=6seller_id=1di=128进销批次的商品的是（ ）A.先进先出法B.加权平均法C.个别计价法D.毛利率法正确答案：C5.下列不属于商业零售企业的经营特点的是（ ）。A.直接为广大消费者服务，交易次数频繁，数量零星B.交易方式主要包括一手钱、一手货的现金交易和集中收款、货款分管方式C.柜台与仓库的商品一般由同一实物负责人经营D.对销售的商品一般采用售价金额核算法正确答案：D6.关于“机械作业”账户的设置，下列选项不正确的是（ ）。A.借方登记发生的各项机械作业费用B.贷方登记月末分配记入“工程施工——合同成本”账户的机械化/cpro/ui/uijs.php?rs=1u=http%3A%2F%2F3y%2Euu456%2Ecom%2Fbp%2Dcc516c7ccfc789eb172dc8ad%2D1%2Ehtmlp=baiduc=newsn=10t=tpclicked3_hcqcprk=%CA%A9%B9%A4k0=%CA%A9%B9%A4k1=%B9%A4%B3%CC%CA%A9%B9%A4k2=%C6%F3%D2%B5k3=%B9%A4%B3%CCk4=%BB%E1%BC%C6%B4%D3%D2%B5%D7%CA%B8%F1k5=%BB%E1%BC%C6sid=cf0484b91b595e87ch=0tu=u1698901jk=b62b47018fa54cd3cf=29fv=11stid=9urlid=0luki=7seller_id=1di=128施工和运输作业成本C.本账户期末借方余额表示月末未分配计入“/cpro/ui/uijs.php?rs=1u=http%3A%2F%2F3y%2Euu456%2Ecom%2Fbp%2Dcc516c7ccfc789eb172dc8ad%2D1%2Ehtmlp=baiduc=newsn=10t=tpclicked3_hcqcprk=%B9%A4%B3%CC%CA%A9%B9%A4k0=%B9%A4%B3%CC%CA%A9%B9%A4k1=%C6%F3%D2%B5k2=%B9%A4%B3%CCk3=%BB%E1%BC%C6%B4%D3%D2%B5%D7%CA%B8%F1k4=%BB%E1%BC%C6k5=%B4%D3%D2%B5%D7%CA%B8%F1sid=cf0484b91b595e87ch=0tu=u1698901jk=b62b47018fa54cd3cf=29fv=11stid=9urlid=0luki=8seller_id=1di=128工程施工--合同成本”账务的/cpro/ui/uijs.php?rs=1u=http%3A%2F%2F3y%2Euu456%2Ecom%2Fbp%2Dcc516c7ccfc789eb172dc8ad%2D1%2Ehtmlp=baiduc=newsn=10t=tpclicked3_hcqcprk=%BB%FA%D0%B5k0=%BB%FA%D0%B5k1=%BD%F8%CF%FAk2=%CA%A9%B9%A4k3=%B9%A4%B3%CC%CA%A9%B9%A4k4=%C6%F3%D2%B5k5=%B9%A4%B3%CCsid=cf0484b91b595e87ch=0tu=u169