成本会计形考作业_0003(国外英文资料).docVIP

成本会计形考作业_0003(国外英文资料) Cost accounting test work _0003 One, single choice question (15 questions, total 30 minutes). Adopt the simplified batch method, the product cost of the product (C) before the product is finished. A: only the various materials are registered B. the registration indirectly charges the fee and does not register directly C. registration is directly included in the cost, and indirect fees are not included in the registration Dont register any fees Full marks: 2 2. In A small number of single multi-step production situation, if you dont require separate calculating product cost management, cost calculation method is (A) should be adopted. A. batch process B. make a C. the taxonomy The standard cost method Full marks: 2 The difference between raw materials and the quota is (A). A. quantity variance B. A change in quotas Price difference D. the cost of raw materials Full marks: 2 Manufacturing expenses (C) incurred in the auxiliary production workshop. A. it must be accounted for by the manufacturing expenses ledger accounts B. you dont have to do the manufacturing expenses ledger accounts According to the specific situation, the account may be recorded in the manufacturing expenses ledger, or the auxiliary production cost account First, the auxiliary production cost account Full marks: 2 The cost reduction object is (D). The cost of finished product B. each step in the process cost The final step is the cost of finished product D. The cost of the procedure in the cost of finished product Full marks: 2 6. Some enterprise product after two working procedure, each working procedure of man-hour quota for 30 hours and 40 hours, respectively the second procedure of the completion rate for (D). 68% B. 69% 70% C. D. 71% Full marks: 2 7. If a product at the end of the product quantity is larger, disappearing in the product number change is bigger also, the product cost about the same, the share of the expenses phase in the production cost allocation between t