2015成本会计(国外英语资料).doc

2015成本会计(国外英语资料) Cost accounting problem One, the noun explanation Sales expenses: various expenses incurred during the sales process Waste: a product that fails to meet the prescribed technical standards due to the production causes, and cannot be used for the purpose of the intended use, or the product that must be repaired and repaired In the product: processing in the production workshop but not yet finished product Loss of work: the expenses incurred during the shutdown of the production workshop of the enterprise 5, about when output: late in the product according to the degree of processing or feeding converted into equivalent to the number of finished products 6, variety law: with varieties of products for cost calculation object, according to the varieties of products collects the production cost and product cost of a kind of calculation method Second, the true or false At the heart of the cost accounting work is the cost accounting. (yeah) The regular expenses incurred by the enterprise to set up the sales organization shall be included in the administrative expenses. (false) The fuel and power cost project should be set up in conjunction with the higher cost of fuel and the cost of power. (yeah) Any scrap that is repaired can be repaired. (false) The method of proportional distribution of machine hours is applicable to the distribution of manufacturing expenses of seasonal production enterprises. (false) At the end of the month, when the product is small and small, it is not possible to calculate the cost of the product. (yeah) The variety method mainly applies to a large number of single step production enterprises. (yeah) For enterprises that have a wide range of products and specifications, using the taxonomy to calculate the cost of the product can simplify the cost calculation. (yeah) The cost is the important factor of the enterprise to make the product price, and the important basis of the decision. (yeah) 10, to directly used in production, set u