南开13秋学期《高级成本会计》在线作业（South open 13 autumn semester advanced cost accountant online homework）.doc

南开13秋学期《高级成本会计》在线作业（South open 13 autumn semester advanced cost accountant online homework） 13 autumn semester of advanced cost accounting 1. Topic selection 1. The production of a product in a basic production workshop, the related materials are as follows: the single work time quota of a product is 20 hours, and it is manufactured by three processes. The working time quota for each process is: the first working procedure is 4 hours, the second one is 8 hours, and the third one is 8 hours. All processes are calculated at 50% completion degree. This month the finished product 200 pieces, in the product 120. Among them, the first procedure is 20 pieces, the second one is 40 pieces, and the third one is 60 pieces. The completion rate of the third working procedure is (). A. 40%, 16 pieces B. 40%, 20 pieces C. 80%, 48 # 80%, 66 pieces Correct answer: C 2. In a large number of enterprises that do not require the calculation of step cost, the cost calculation method is (). A. varieties method Partial method B. C. the taxonomy D. make a Correct answer: A 3. A company produces a and b products. The companys unit price is 0.75 yuan per degree. The electricity bills of each product are distributed according to the production time. The two products of a and b will use 20,000 degrees of electricity this month. The production time of the production work is 1500 hours, among which the production time of a product is 900 hours. The cost of electricity for this month is () 9000 yuan A. B. 6000 yuan C. 1500 yuan D. 900 yuan Correct answer: B 4. An enterprise is equipped with two auxiliary production workshop of power supply and water supply, direct expenses this month 12000 yuan and 2500 yuan respectively, the auxiliary production workshop and services provided by volume and use the department cost is as follows: the number of labor power supply workshop a total of 30000 degrees, the water supply workshop takes 5000 degrees, the basic production workshop using 20000 degrees product