西电《成本会计》13春在线作业（West electricity cost accounting 13 spring online homework）.doc

西电《成本会计》13春在线作业（West electricity cost accounting 13 spring online homework） 14 spring 13 autumn West electricity cost accounting 13 spring online homework First, radio questions (10 questions, 20 points) 1. any of the following items that are liable to repair waste shall be A. a cost set that occurred before rework B. production costs for repairable waste products C. the cost of the rework process D. repairs the previous production costs plus the repair costs at the time of repair 2. the expenses for deferred expenses and accrued expenses shall be carried out (or). A. cash basis B. benefit principle C. historical cost D. accrual basis 3. according to the salary of the medical welfare staff, 14% of the welfare expenditure should be included (). A. pays for welfare B. manufacturing expense C. management fees D. non operating expenses In the 4. classification method, according to the consumption quota or the cost quota to calculate the coefficient of the product, the result of the distribution of the cost according to the coefficient proportion and the distribution cost according to the proportion of the quota consumption or the proportion of the fixed cost. A. the former is larger than the latter B. the former is smaller than the latter C. the results are the same D. quota consumption or fixed cost ratio is more accurate 5. indirect expenses arising from auxiliary production workshop shall be included in () subjects. A. workshop funding. B. manufacturing expenses C. assisted production D. management fees 6. where the product does not calculate the cost method, the applicable case is (). A. finished at the end of each month, and the quantity of products changed very little B. vary greatly in quantity at the end of each month C. at the end of each month in a large number of products D. at the end of each month, the number of products is very small 7., cost accounting has narrow sense of cost accounting and generalized cost accounting, the so-called narrow sense cost acc