成本会计试题a（Cost accounting item a）.docVIP

成本会计试题a（Cost accounting item a） Volume no. 7501 cost accounting question A 1. Explanation of nouns (3 points for each question, 12 points total) 1. Cost accounting 2. Auxiliary production costs 3. Waste loss 4. Cost statement (1 point, 10 points) 1. In the actual work, according to the staff salary of the living welfare department and the stipulation of the proportion of workers welfare, the subject should be recorded as (). A. management expenses subject b. payable to welfare subject C. cost of basic production D. manufacturing expenses subject 2. In the following expenses, the subject of basic production cost cannot be directly debited (). A. The welfare of the workers in the workshop. B. workshop production workers wages C. Workshop management staff salary D. The raw material cost of the product entity 3. Interest expense shall be included in (). A. production expenses b. operating expenses C. Financial expenses D. Management expenses 4. In the following methods, the method of allocation of auxiliary production costs is (). A. according to the proportion of production workers wages B. Method of proportional distribution of machine hours C. Cost allocation method as planned D. The proportion of the output shall be according to the contract 5. Some products are processed through two processes. At the end of the first working procedure, the number of products is 100, and the completion degree is 20%. At the end of the second working procedure, the product quantity is 200 pieces and the completion level is 70%, so the end of the calculation is about the production of the product at the end of the month (). A. 20 pieces b. 135 pieces c. 140 pieces d. 160 pieces 6. The breed method is calculated for the cost. A. Product variety B. A batch of products c. order D. Semi-finished products and final products 7. The following basic methods of product cost calculation are (). A. classification b. norm c. partial method d. direct method 8. The following are the large number of