东财《成本会计b》在线作业二（Easternmoney cost accounting B online homework two）.docVIP

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东财《成本会计b》在线作业二（Easternmoney cost accounting B online homework two）.doc

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东财《成本会计b》在线作业二（Easternmoney cost accounting B online homework two） Easternmoney cost accounting B online homework two 1. an interactive allocation method for auxiliary production costs, which is distributed at a time A. allocation among benefit units B. benefit from the allocation of ancillary production workshops C. assisted production is distributed among other benefit units D. is allocated between the basic workshops benefiting The correct answer: B Full Score: 4 points: 4 2., the relation between the chain substitution method and the difference calculation method is () A. there is no connection between the two B. both are analytical methods C. the latter is a simplified form of the former D. the calculation principle is the same, but the calculation results are different The correct answer: C Full Score: 4 points: 4 3. the factors that determine the cost target are production characteristics and () A. costing entity B. costing period C. cost management requirements D. costing method The correct answer: C Full Score: 4 points: 4 4. the decrease in the cost of comparable products refers to the amount of accumulated actual total cost of comparable products being reduced by the cumulative total cost calculated by () A. planned unit cost this year B. actual average unit cost per year C. unit cost for last years plan D. actual average unit cost of similar products in China The correct answer: B Full Score: 4 points: 4 5. when interest expense is accrued, it should be credited A. withholding expense account debit B. management expense account debit C. financial expense account debit D. sales expense account debit The correct answer: C Full Score: 4 points: 4 6., the cost of output is the ratio of the total cost of the product to () The total output value of A. # commodity value B. net output value C. output value The correct answer: B Full Score: 4 points: 4 7. the following methods are part of the finished product and the cost is allocated between the products at the