中级财务管帐错题集（国外英文资料）.docVIP

中级财务会计错题集（国外英文资料） A company plans cost accounting for materials. On December 1, 2008, the planned cost of the depositing materials was 4 million yuan, and the balance of the materials cost was 60, 000 yuan. The planned cost of this months entry materials is 20 million yuan, and the amount of material cost difference is 120,000 yuan. The cost of this months materials is 16 million yuan. The actual cost of the remaining materials on December 31, 2008 is () 10,000 yuan. (exam 2009) 798 The answer C [resolution] material cost variance ratio = (6 + 12)/(400 + 2000) x 100% = 0.25%, on December 31, 2008, the balance material actual cost = (400 + 2000-400) x (1 + 0.25%) = 802 (ten thousand yuan). A company USES the planned cost to make the daily accounting of the material. The planned cost of the material at the beginning of the month was 800,000 yuan, and the cost difference was 200,000 yuan. The actual cost of purchasing materials for the month was 1.1 million yuan, and the project cost was 1.2 million yuan. The plan cost of the material of the month is 1 million yuan, the material cost that the material that the month leads the material should bear is () 10,000 yuan. (exam 2007) A. overspend 5 b. save 5 C. overspend 15 D The answer a. The cost of materials to be covered by the materials that month is equal to [20 + (110 -120)] / (80 + 120) * 100 = 5 (overruns). The actual cost of the package should be transferred to () when the enterprise is accounting for the packaging that is sold on the same commodity rather than separately. A. cost of manufacturing b. sales expenses C. the cost of management, other business costs 4. Both party a and b company as general VAT taxpayers, a company commissioned b processing of a batch of consumption tax payable of semi-finished products, used in continuous production of taxable consumer goods after recovery. The real cost of raw materials is 2.1 million yuan, the payment of processing fee is 60,000 yuan, VAT is 102 thousand yuan, the co