福师《成本管理会计》在线作业一二(是作业一)（Fu Shi cost management accounting online homework one or two (homework one)）.docVIP

福师《成本管理会计》在线作业一二(是作业一)（Fu Shi cost management accounting online homework one or two (homework one)） Fu Shi cost management accounting online homework I. radio questions 1. the cost of the cost center is the centers () A. fixed costs B. product cost C. controllable cost D. uncontrollable costs The correct answer: C 2.. The method of allocating manufacturing expenses to seasonal production workshops is () A. production hour ratio method B. wage ratio method C. machine hour ratio method D. annual plan distribution rate allocation method The correct answer: D 3. in a small industrial enterprise, two general ledger accounts for production costs and manufacturing costs can be consolidated into one () A. basic production cost ledger B. auxiliary production cost ledger C. production expenses ledger D. manufacturing expense ledger The correct answer: C 4. the following describes the characteristics of fixed costs, and the correct is () Positive proportion variability of fixed costs of A. units Invariance of B. unit fixed costs Positive proportion variation of the total fixed cost of C. Invariance of the total fixed cost of D. The correct answer: D 5., the impact of changes in product price and unit variable costs on the breakeven point is (?) The rise in A. price increases the critical point of profit and loss B. unit variable costs decrease, so that the critical point of profit and loss rises C. sales are down, bringing the profit and loss critical point up D. fixed costs rise, bringing the profit and loss critical point up The correct answer: D 6., in theory, product cost should be the product value A. C B. V C. C+V+M D. C+V The correct answer: D 7. all kinds of waste losses found during or after production are not included A. repair scrap pay B. repair scrap material C. non repairable scrap scrap loss D. implementation of “ three pack ” loss The correct answer: D 8., under the premise of changing the production and operation capacity of enterprises, measures to reduce the