第四章成本计算方法-分步法与分类法（The fourth chapter cost calculation method - step method and classification method）.docVIP

第四章成本计算方法-分步法与分类法（The fourth chapter cost calculation method - step method and classification method） The fifth chapter is the cost calculation method: step by step method and classification method Fill in the blanks 1. adopt the method of step by step, calculate and carry out the cost of each production step, adopt two different methods, that is, and. 2., the method of step by step, in accordance with the cost of semi-finished products carried out in the next step, the product cost accounts reflected in the method, divided into and two methods. 3. the cost reduction usually employed is the reduction of the combined costs of the last steps taken in this months production, in accordance with the cost component of this month. The 4. sub item method is characterized by the cost of the last step used in each step to be transferred to each of the cost items of each of the product cost accounts in accordance with the sub item. 5. the costs accountiong, each step does not calculate the cost, also do not calculate each step takes a step cost calculation, only should be included in the product cost of the production costs incurred in this process and these costs. 6., as for the whole enterprise, the broad sense in the product includes,,. 7. by parallel connection method, each step can calculate the cost of the product without the cost of the semi-finished product, thus simplifying and speeding up the cost calculation. 8., the method of parallel connection and step by step is adopted, because the cost of semi-finished products is not transferred between each step, so that the semi-finished products are transferred in kind and separated from each other, so that the products in each step are not beneficial to each other. Two, individual choice questions 1. in the following methods, the step-by-step method is to calculate the cost of the semi-finished product. A. stepwise step by step method, B. integrated carryover method C. partial carry over method D. parallel carry over meth