河南省213年普通高等学校对口招收中等职业学校毕业生考试财经类专业课试题卷.doc

河南省2年普通高等学校对口招收中等职业学校毕业生考试 财经类专业课试题卷 考生注意：所有答案都要写在答题卡上，写在题卷上无效 一、选择题（成本会计1-10；企业财务会计1-20。每小题分，共分。每小题中只有一个选项是正确的，请将正确选项涂在答题卡上） 1．A．B．C．D．2．A．B．C．D．3．A．B．C．D．4．A．B．C．D．5．A．B．C．D．6．A．B．C．D．7．A．B．C．D．8．A．B．C．D．9．A．B．C．D．10．A．B．C．D．11．A．B．C．D．12．A．B．C．D．13．A．B．C．D．14．A．B．C．D．15．A．B．C．D．16．A．B．C．D．17．A．B．C．D．18．可以确认为收入的是 A．B．C．D．19．A．B．C．D．20．A．B．C．D． 成本会计（分） 二、判断题（每小题分，共分。在答题卡的括号内打“√”，错误的打“×”） 21．22．23．24．25．26．27．28．29．30．三、计算题（小题，共分） 31．33．某企业本月生产A、B、C三种产品，共发生制造费用80 000元。本月A产品实际耗用工时8 000小时，B产品实际耗用工时6 500小时，C产品实际耗用工时 5 500小时。 要求：（1）分配各种产品应负担的制造费用；（2）编制制造费用分配的会计分录。（12分） 四、题（分）企业财务会计（分） 、判断题（每小题分，共分。在答题卡的括号内打“√”，错误的打“×”） 3．．．．．．．42．43． 44．、（分） ．．、实训题（每小题分，共分） ．．． the same direction of rotation 90 ° or 180 ° for; after each disc rotor when measuring position alignment of the two half coupling constant, should also be in terms of accuracy and consistency. Surface deviation measurement, must in every 180 degrees corresponding to the two radii are equal to each other in order to eliminate errors caused by movement of the rotor. Only a support bearing of the rotor, WA couplings, such as the use of temporary leave the Center, should pay attention to keep the rotor in the measuring process in the center of the bearing oil retaining the nest does not change. Steam oil block, there should be sufficient clearance between the rotor and, in rotors make sure rotor is not on the block or seal oil. At the time of measurement, connections are not allowed between two rotors, each in a free State. Not allowed in case of assembled sleeve, Center work on the toothed coupling. Coupling tool should have adequate stiffness, installation must be secure and reliable. Coupling Center using a dial indicator, the table should be put in prison and avoid touching, to ensure correct measurement. Coupling disc after a week to return to the original position, circumference of dial gauge reading should be able to go back to the original value. When measuring the clearance of end, into the feeler of