成本会计（cost accounting）.docVIP

成本会计（cost accounting） Cost accounting final review questions A single choice of the following 1. belong to direct production cost (A) is the wages and welfare expenses, office expenses A production workshop B, factory management C, workshop managers salary and welfare fee, D, production workers salary and welfare fee 2., the correct calculation of product costs, should do a good job of the basic studio (B) A, correctly divide the various cost limits B, determine the cost target C, establish and improve the original records, work, D, the allocation of various costs 3. calculating the cost of piecework should be based on the quantity and quality of the product in (B). A, pre test records, B, HR records, C, quality records, D, production records 4. the cost of the product to be allocated between the finished product and the product is to be applied to the following products (B) at fixed cost A. at the end of each month in the completion of a higher degree of product, B. at the end of each month although the quantity of products is large, but little change between the months C. monthly cost levels vary little, D. at the end of each month in a larger number of products 5. in the interactive allocation method for allocating auxiliary production costs, the primary interaction allocation is in (C) A and benefit departments are assigned between B and other benefit departments outside the auxiliary production department The distribution of D and proceeds among the basic production units between the auxiliary production units of the C and the proceeds 6. the following fees can be included in the manufacturing expenses account, accounting for (B) A, set up sales institutions fixed assets depreciation fees B, production workshop, equipment depreciation fees C, advertising fees, D, entertainment expenses 7. the following methods of allocating auxiliary production costs do not take into account the products or services provided by the auxiliary production workshops (C) A, algebrai