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13秋学期《成本会计》在线作业(13 autumn semester cost accounting online homework)
13秋学期《成本会计》在线作业(13 autumn semester cost accounting online homework)
13 autumn semester cost accounting online homework
1. of the following, the advantages of classification are ()
A. can improve the accuracy of cost calculation
B. can strengthen cost control
C. can grasp the product cost level according to the variety
D. can simplify the calculation of product cost
The correct answer: D Full Score: 2 points: 2
2. cost reduction refers to where a production process, 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 ()
A., the last one
B., one in the middle
C., the last one
D. choose one at will
The correct answer: C Full Score: 2 points: 2
3. a production workshop uses the 55 amortization method to calculate the amortization of low value and easy consumption goods. The production workshop in April. The actual cost of low value consumables for 10000 yuan; the actual cost of scrap low value consumables for 4000 yuan, 100 yuan denominated scrap. What is the amortization value of the low value consumable items which should be included in the manufacturing expense in April?
A. 1900
B. 3900
C. 4900
D. 6900
The correct answer: D Full Score: 2 points: 2
4. in the case of providing products or services to each other in the auxiliary production workshop, the following is the most accurate way to allocate the auxiliary production costs
A. planned cost allocation method
B. interactive allocation method
C. direct allocation method
D. algebra assignment method
The correct answer: D Full Score: 2 points: 2
5. a fractional process that does not calculate the cost of the semi product means
A. step by step method
B.
Parallel junction method
C. is integrated into step by step according to actual cost
D. is integrated into a step-by-step method according to planned costs
The correct answer: B Full Score: 2 points: 2
6., a, B and two pr
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