南开13秋学期《高级成本会计》在线作业(Nankai 13 autumn semester advanced cost accounting online homework).docVIP
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南开13秋学期《高级成本会计》在线作业(Nankai 13 autumn semester advanced cost accounting online homework)
南开13秋学期《高级成本会计》在线作业(Nankai 13 autumn semester advanced cost accounting online homework)
13 autumn semester advanced cost accounting online homework
I. radio questions
1. a basic production workshop produces a product, the related data is as follows: a product single piece work hour quota 20 hours, through three processes manufacture. The working hours of each process are as follows: the first process is 4 hours, the second process is 8 hours, and the third process is 8 hours. Each process is calculated at the level of completion of 50%. Completed this month, 200 products, 120 pieces in the product. Among them, the first process 20, second process 40, third process 60. The completion rate and the yield of the third processes of the Jordan () respectively.
A., 40%, 16
B., 40%, 20
C. 80%, 48 pieces, #80%, 66 pieces
The correct answer: C
2. the cost calculation method should be adopted in a multi-step production enterprise where large quantities of management are not required to calculate step costs
A. variety method
B. batch method
C. classification
D. step by step method
The correct answer: A
3., a company produces a, B, two products. The unit price of the enterprise is 0.75 yuan per kwh. The tariff of each product is allocated according to production hours. A B two products this month, power consumption of 20000 degrees; production hours totaling 1500 hours, of which a product production hours of 900 hours. The calculated electricity charge for the products this month is ()
A. 9000 yuan
B. 6000 yuan
C. 1500 yuan
D. 900 yuan
The correct answer: B
4. enterprises with a power supply and water supply two auxiliary production workshop, this month direct expenses were 12000 yuan and 2500 yuan, the number of labor service consumption capacity and service departments to provide the auxiliary production workshop are as follows: the total power supply power supply workshop of 30000 degrees, the water consumption of 5000 workshop, basic production workshop product consumes 200
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