新华管帐网 企业产品成本核算轨制.谜底doc(国外英文资料).docVIP

新华会计网 企业产品成本核算制度.答案doc(国外英文资料) Enterprise product cost accounting system One, the single item choice (10 item in this kind of problem, each item 4 points, a total of 40 points. Single choice (each item in the blanks, only one conforms to the correct answer to the question, please select the correct option Product cost calculation for small batches or single products is (B). A. the taxonomy Partial method B. C. Step by step D. parallel to the step method A company USES the advanced first out method to calculate the cost of the material. The actual cost per ton is 500 yuan per ton. On the 6th and 18th of the month respectively, purchase and enter the materials 500 The actual cost per ton is 480 yuan and 520 yuan respectively. The month lO day and the 28th send out A material of 300 tons and 400 tons respectively. The actual cost of sending A material on the 28th day of the month is (A) yuan. A. 148, 000 B., 150, 000 C. 148, 800 D. 192, 800 The enterprise has the auxiliary production workshop of a and b, which assigns the auxiliary production cost according to the interactive distribution method. In September, the production cost of the factory was 128,900 yuan. The workshop will be assigned to the b workshop when the interaction is allocated The cost of production is 8100 yuan, and the production cost of the second workshop is 9,000 yuan. In the same month, the unit of the nail shop shall allocate the auxiliary production cost () yuan to the benefit unit other than the auxiliary production. 128000 A. 128900 B. 129800 C. D. 137900 A B is wrong An enterprise USES a weighted average of the end of the month to calculate the cost of raw materials. On June 1, 2013, the actual cost of the material was 300 kg, and the actual cost per kilogram was 108 yuan. On the 10th of the month, 700 males were purchased The actual cost per kilogram is 120 yuan per kilogram; On the 20th, the material is 500kg. On June 30, the balance of the material was (C) yuan. 57, 600 A. 60 of 200 B. 58