福师《成本管理会计》在线作业二答案（Fu Shi cost management accounting online homework two answer）.doc

福师《成本管理会计》在线作业二答案（Fu Shi cost management accounting online homework two answer） Fu Shi cost management accounting online homework two I. radio questions: 1. the salary of workshop managers shall be included (): (full: 2) A. pays for welfare B. generation cost C. manufacturing expense D. management fees The correct answer: C 2. cost reduction means from which the production steps, the consumption of semi-finished products on the steps of a comprehensive cost, in accordance with the previous step completion of half finished project cost ratio for the original cost reduction project (out) (2) A., the last one B., one in the middle C., the last one D. choose one at will The correct answer: C 3. the most basic functions of cost accounting are (): (full: 2) A. cost forecast B. costing C. cost analysis D. cost control The correct answer: B 4. the most important sign of the method of calculating product cost is (): (full: 2) A. product cost calculation object B. product costing period C. cost allocation between finished product and product Collection and distribution of D. factor costs The correct answer: A 5., the cost of semi-finished products and the physical circulation of the same, and no cost reduction method is (): (2) A. stepwise step by step method B. integrated step by step method C. sequencing and sequencing method D. parallel step method The correct answer: C 6. the cost model of mixed costs is y=a+bx, where a represents (): (full: 2) A. fixed cost segment B. total cost C. unit variable costs D. variable cost component The correct answer: A 7., in the various factors that affect the change in profits, which of the following is the most sensitive (): (full: 2)? A. unit variable costs B. sales C. unit price D. total fixed cost The correct answer: C 8. the decomposition of mixed cost scatter diagram method, by visual inspection between the cost point draw a reflect the cost changing trend line, the line intersection with the axis is fixed cost, variable cost is the