历年考题解析精选(第八章)（Selected examination questions of the year (eighth chapters)）.docVIP

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历年考题解析精选(第八章)（Selected examination questions of the year (eighth chapters)）.doc

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历年考题解析精选(第八章)（Selected examination questions of the year (eighth chapters)）

历年考题解析精选(第八章)（Selected examination questions of the year (eighth chapters)） Selected examination questions of the year (eighth chapters) First, individual choice questions 1. (2011) the following items should be included in the cost of the product. A. net loss on fixed assets B. compensation for mineral resources C. expects product quality assurance losses D. depreciation expenses for equipment in basic production workshop [answer] D The content of the product cost is analyzed. Option A, net loss is one operating expenses for retirement of fixed assets; option B, mineral resources compensation fee payment included in administrative expenses; option C, is expected to ensure product quality loss is included in cost of sales. 2. (2011) a product is processed through two processes. Using the equivalent units method will direct labor cost in the finished products and end products are distributed in between. Direct labor cost in products and products at the beginning of the month this month a total of 23200 yuan. Finished 200 products this month; the first process at the end of the product 20 pieces, completed 40% of all processes; second processes in the product 40 pieces, complete 60% of all processes. The direct labor cost of the product at the end of the month is (...) yuan. A.2400 B.3200 C.6000 D.20000 [answer] B [analysis] the evaluation of equivalent units method. At the end of product yield Jordan = 20 * 40% + 40 * 60% = 32 (pieces) Direct labor distribution rate = 23200 / (20032) (2100 yuan / piece) The direct labor cost at the end of the month shall be 100 x 32 = 3200 (yuan) 3. (2011) the end of the month, when the quantity of the product is large and the quantity of the product varies little in each month, the most appropriate method is to allocate the product cost between the finished product and the end of the month. A. quota proportion method B. is not calculated in the product cost method C. equivalent units method D. in the product by fixed costing [answer