XXXX年成本会计学

单选题1.区分各种成本计算基本方法的主要标志是（）。HTMLCONTROLForms.HTML:Option.1A成本计算对象HTMLCONTROLForms.HTML:Option.1B成本计算日期HTMLCONTROLForms.HTML:Option.1C间接费用的分配方法HTMLCONTROLForms.HTML:Option.1D完工产品与在产品之间分配费用的方法正确答案:A单选题2.辅助生产费用的交互分配法，进行一次交互分配时是在（）。HTMLCONTROLForms.HTML:Option.1A各受益单位之间进行分配HTMLCONTROLForms.HTML:Option.1B辅助生产车间之间进行分配HTMLCONTROLForms.HTML:Option.1C辅助生产车间以外各受益单位之间HTMLCONTROLForms.HTML:Option.1D各受益的基本生产车间之间正确答案:B单选题3.固定制造费用效率差异是由于（）之间的差异而造成的固定制造费用差异。HTMLCONTROLForms.HTML:Option.1A实际工时与预算工时HTMLCONTROLForms.HTML:Option.1B实际工时与标准工时HTMLCONTROLForms.HTML:Option.1少C预算工难时与标准工葡时HTMLCONTROLForms.HTML:Option.1骑D实际分雨配率与标准果分配率年正确答案:两B单选题嘴4.某种产批品月末在产烟品数量较大鼻，数量变化烘也较大，产献品成本中直座接材料费用幕和各项费用殊所占比重差漂不多，应采望用（）。HTMLCONTROLForms.HTML:Option.1发A在产品蝶按定额成本恶计价法HTMLCONTROLForms.HTML:Option.1德B约当产先量法HTMLCONTROLForms.HTML:Option.1娇C按年初皇固定数计算贫在产品成本删法HTMLCONTROLForms.HTML:Option.1种D在产品滨按所耗直接葬材料费用计令价法百正确答案:炊B单选题角5.定额法吓是为了（图）而采用的钻。HTMLCONTROLForms.HTML:Option.1仓A加强成芝本的定额管缝理HTMLCONTROLForms.HTML:Option.1冷B简化成滨本计算工作活HTMLCONTROLForms.HTML:Option.1怕C计算产姻品的定额成册本HTMLCONTROLForms.HTML:Option.1套D提高计垃算的准确定去性副正确答案:鞠A单选题朗6.品种法夸适用的生产霜组织类型是甘（）。HTMLCONTROLForms.HTML:Option.1本A大量成施批生产HTMLCONTROLForms.HTML:Option.1蝴B大量大电批生产HTMLCONTROLForms.HTML:Option.1捷C小批单伯件生产HTMLCONTROLForms.HTML:Option.1箭D大量小巴批生产饥正确答案:贝B单选题级7.某企业赏采用分批法俊计算产品成苏本。6月1织日投产甲产颠品5件，乙偶产品3件；碰6月15日歇投产甲产品批4件，乙产刷品4件，丙洗产品3件；粥6月26日努投产甲产品迫6件。该企植业6月份应冶开设产品成钉本明细账的盾张数是（枯）。HTMLCONTROLForms.HTML:Option.1A3张HTMLCONTROLForms.HTML:Option.1B4张HTMLCONTROLForms.HTML:Option.1C5张HTMLCONTROLForms.HTML:Option.1D6张视正确答案:承D单选题平8.下列项谦目中，属于缩固定成本的魔是（）。HTMLCONTROLForms.HTML:Option.1樱A直接材讲料成本HTMLCONTROLForms.HTML:Option.1知B房屋租碌金HTMLCONTROLForms.HTML:Option.1园C按销售察量支付的佣昨金HTMLCONTROLForms.HTML:Option.1处D直接人躁工成本筝正确答案:嘉B单选题帜9.某企业级定额管理基烦础比较好，带能够制定比铲较准确、稳茶定的消耗定扭额，各月末忽在产品数量铁变化较大的程产品，应采币用（）。HTMLCONTROLForms.HTML:Option.1善A定额比蹈例法HTMLCONTROLForms.HTML:Option.1企B在产品盈按定额成本茧计价法HTMLCONTROLForms.HTML:Option.1牛C在产品桑按所耗原材焰料计价法HTMLCONTROLForms.HTML:Option.1纵D固定成须本计价法距正确答案:封A单选题予10.不设倍“直接燃料督和动力”成胳本项目的情删况下，直接鞋用于产品生舟产的动力费磨用在发生时昌，应计入（江）科目。HTMLCONTROLForms.HTML:Option.1忙A制造费倾用HTMLCONTROLForms.HTML:Option.1灯B管理费萍用HTMLCONTROLForms.HTML:Option.1她C销售费筒用HTMLCONTROLForms.HTML:Option.1汽D基本生糊产成本异正确答案:秋A单选题愿11.在简榴化的分批法升下，累计间膝接计入费用阔的分配率（鉴）。HTMLCONTROLForms.HTML:Option.1泄A只是在予各批产品之拖间分配间接怕计入费用的援依据HTMLCONTROLForms.HTML:Option.1中B只是在肃各批在产品汁之间分配间峰接计入费用很的依据HTMLCONTROLForms.HTML:Option.1淹C既是各枝批产品之间刃，也是完工庄产品与在产替品之间分配灿间接计入费围用的依据HTMLCONTROLForms.HTML:Option.1女D只是完鞠工产品与在赖产品之间分身配间接计入坛费用的依据稳术正确答案:畏C单选题固12.下列慌各项中，应吴计入制造费焦用的是（孝）。HTMLCONTROLForms.HTML:Option.1吼A构成产慢品实体的原备材料费用HTMLCONTROLForms.HTML:Option.1攻B产品生鬼产工人工资友HTMLCONTROLForms.HTML:Option.1浪C车间管绕理人员工资既HTMLCONTROLForms.HTML:Option.1桐D车间设加备维修费替正确答案:配C单选题洋13.可比庄产品是指（表），有完闻整的成本资掉料可以进行踏比较的产品葱。HTMLCONTROLForms.HTML:Option.1升A试制过兄HTMLCONTROLForms.HTML:Option.1涉B国内正善式生产过HTMLCONTROLForms.HTML:Option.1府C企业曾确经正式生产忆过HTMLCONTROLForms.HTML:Option.1翼D企业曾粥经试制过掘正确答案:汤C单选题庸14.在完止工产品成本努中，如果月旅初在产品定书额变动差异希是正数，说岩明（）。HTMLCONTROLForms.HTML:Option.1赌A定额提难高了HTMLCONTROLForms.HTML:Option.1并B定额降惑低了HTMLCONTROLForms.HTML:Option.1饭C本月定域额管理和成外本管理不力岔HTMLCONTROLForms.HTML:Option.1周D本月定姿额管理和成歼本管理取得投了成绩泉正确答案:桶B单选题肾15.所谓岛成本习性，局是指成本（打）。HTMLCONTROLForms.HTML:Option.1鸭A经济用民途HTMLCONTROLForms.HTML:Option.1移B经济内默容HTMLCONTROLForms.HTML:Option.1载C与业务眯量的依存关艇系HTMLCONTROLForms.HTML:Option.1坊D与利润陕的依存关系战堂正确答案:拆C单选题滨16.原材惕料费用的分凭配方法中，资有利于加强确原材料消耗烧的实物管理烟的方法是（夺）。HTMLCONTROLForms.HTML:Option.1辜A按产品颠的原材料定馅额消耗量比插例分配HTMLCONTROLForms.HTML:Option.1晕B按产品拉的原材料定乒额费用比例捞分配HTMLCONTROLForms.HTML:Option.1诉C按产品污的体积分配选HTMLCONTROLForms.HTML:Option.1宋D按产品殖的重量分配颜经正确答案:导A单选题陵17.采用喉简化的分批透法，在产品电完工之前，壁产品成本明篇细账（）绪。HTMLCONTROLForms.HTML:Option.1瞒A不登记栏任何费用HTMLCONTROLForms.HTML:Option.1剪B只登记睛直接计入费半用和生产工庭时HTMLCONTROLForms.HTML:Option.1菜C只登记禁原材料费用碧HTMLCONTROLForms.HTML:Option.1脂D登记间金接计入费用档，不登记直版接计入费用眉同正确答案:迅B单选题蔽18.完工畅产品与在产稳品之间分配来费用，采用膨不计算在产额品成本法，彼适用的情况朗是（）。HTMLCONTROLForms.HTML:Option.1走A各月在胡产品数量很粥小HTMLCONTROLForms.HTML:Option.1饱B各月在理产品数量很犬大HTMLCONTROLForms.HTML:Option.1额C各月末泛在产品数量冤变动较大HTMLCONTROLForms.HTML:Option.1痛D各月末贸在产品数量引变化很小火正确答案:勿A单选题筝19.成本素报表属于内锁部报表。成筋本报表的种蛇类、格式、定项目、指标学的设计和编贿制方法、编拦制日期、具档体报送对象蒸，由（）南。HTMLCONTROLForms.HTML:Option.1常A企业自坦行决定HTMLCONTROLForms.HTML:Option.1猴B国家统粉一规定HTMLCONTROLForms.HTML:Option.1染C国家做驻原则规定HTMLCONTROLForms.HTML:Option.1估D上级主峰管机关规定虑迷正确答案:诚A单选题叫20.下列辞各项中，属灵于直接生产闭费用的是（锤）。HTMLCONTROLForms.HTML:Option.1台A生产车抵间厂房折旧透费HTMLCONTROLForms.HTML:Option.1特B产品生册产用设备折物旧费HTMLCONTROLForms.HTML:Option.1享C管理部议门固定资产算折旧费HTMLCONTROLForms.HTML:Option.1翠D生产车坦间管理人员慕工资列正确答案:保B单选题颜21.辅助布生产费用的赖直接分配法砖，是将辅助注生产费用（离）。HTMLCONTROLForms.HTML:Option.1膨A直接计般入基本生产当成本的方法竞HTMLCONTROLForms.HTML:Option.1午B直接计遇入辅助生产指成本的方法克HTMLCONTROLForms.HTML:Option.1浊C直接分鸡配给辅助生劣产车间以外堂各受益单位茅的方法HTMLCONTROLForms.HTML:Option.1勒D直接分适配给所有受丛益单位的方若法悠正确答案:收C单选题润22.如果贡在一张订单疯中规定了几练种产品，产津品批别应按董（）患划分。HTMLCONTROLForms.HTML:Option.1A订单HTMLCONTROLForms.HTML:Option.1扣B产品品让种HTMLCONTROLForms.HTML:Option.1纠C订单或董产品品种HTMLCONTROLForms.HTML:Option.1把D各种产担品数量多少话拾正确答案:遭B单选题及23.按完煮工产品和月萍末在产品数期量比例分配躲计算完工产筒品与月末在海产品的直接成材料费用，邪必须具备的戚条件是（省）。HTMLCONTROLForms.HTML:Option.1因A产品成仅本中原材料杀费用比重较泳大HTMLCONTROLForms.HTML:Option.1团B原材料近随生产进度售陆续投入HTMLCONTROLForms.HTML:Option.1犁C原材料汉在生产开始兴时一次投入败HTMLCONTROLForms.HTML:Option.1杰D原材料换消耗定额比维较准确、稳它定伸正确答案:能C单选题暑24.企业舰生产多种产催品时，几种笑产品共同耗由用的生产工然人的计时工闷资属于（折）。HTMLCONTROLForms.HTML:Option.1队A直接计费入费用HTMLCONTROLForms.HTML:Option.1塑B间接计未入费用HTMLCONTROLForms.HTML:Option.1绿C间接生腥产费用HTMLCONTROLForms.HTML:Option.1惜D制造费率用围正确答案:约B单选题蒸25.一般杂来说，实际先工作中的成郊本开支范围脏与理论成本帅包括的内容寨（）。HTMLCONTROLForms.HTML:Option.1丧A是有一猪定差别的HTMLCONTROLForms.HTML:Option.1逐B是相互弹一致的HTMLCONTROLForms.HTML:Option.1统C是不相欣关的HTMLCONTROLForms.HTML:Option.1脆D是可以轨相互替代的青注正确答案:垒A单选题诞26.在变辛动成本法下喷，计入产品膊成本的是（撑）。HTMLCONTROLForms.HTML:Option.1爷A变动生果产成本HTMLCONTROLForms.HTML:Option.1叮B全部变纪动成本HTMLCONTROLForms.HTML:Option.1雨C直接材灵料和直接人点工HTMLCONTROLForms.HTML:Option.1昂D全部生赞产成本若正确答案:勇A单选题雷27.按完说工产品和月催末在产品数壳量比例分配海计算完工产过品与月末在御产品成本，胶必须具备的监条件是（放）。HTMLCONTROLForms.HTML:Option.1惊A产品成顺本中原材料危费用比重较戏大HTMLCONTROLForms.HTML:Option.1约B在产品低已接近完工蛋HTMLCONTROLForms.HTML:Option.1带C原材料言在生产开始帽时一次投入取HTMLCONTROLForms.HTML:Option.1芬D原材料饮消耗定额比害较准确、稳悔定们正确答案:蕉B单选题舒28.在产求品完工率为棒（）和完嚷工产品工时线定额的比率狗。HTMLCONTROLForms.HTML:Option.1宪A所在工榨序工时定额杏HTMLCONTROLForms.HTML:Option.1疗B所在工着序工时定额魔的50%HTMLCONTROLForms.HTML:Option.1静C所在工啦序累计工时良定额HTMLCONTROLForms.HTML:Option.1苗D上道工累序累计工时籍定额与所在朱工序工时定除额的50%康的合计数见正确答案:圈D单选题套29.在可味比产品成本演降低计划完断成情况的分错析中，假定序其他因素不架变，单纯产益量变动（列）。HTMLCONTROLForms.HTML:Option.1焰A只影响绝成本降低额充HTMLCONTROLForms.HTML:Option.1四B只影响费成本降低率栋HTMLCONTROLForms.HTML:Option.1滑C既影响皂成本降低额些又影响成本遵降低率HTMLCONTROLForms.HTML:Option.1轻D不影响身成本降低额贡勉正确答案:丹A单选题舞30.成本突还原的对象盐是（）。HTMLCONTROLForms.HTML:Option.1托A产成品礼成本HTMLCONTROLForms.HTML:Option.1颈B各步骤步半成品成本劳HTMLCONTROLForms.HTML:Option.1页C产成品蒸成本和各步变骤半成品成域本HTMLCONTROLForms.HTML:Option.1啊D产成品色成本中所耗尚上一步骤半宣成品的综合捧成本团正确答案:畜D单选题兼31.生产污特点和管理耍要求对产品并成本计算的荒影响，主要照表现在（凑）的确定上外。HTMLCONTROLForms.HTML:Option.1保A成本计挑算对象HTMLCONTROLForms.HTML:Option.1握B成本计便算日期HTMLCONTROLForms.HTML:Option.1今C间接费致用的分配方恳法HTMLCONTROLForms.HTML:Option.1焰D完工产堡品与在产品构之间分配费崭用的方法罗正确答案:杏A单选题震32.下列萝方法中，属幻于不计算半岂成品成本的赔分步法是（谱）。HTMLCONTROLForms.HTML:Option.1税A逐步结没转法HTMLCONTROLForms.HTML:Option.1悔B综合结截转法HTMLCONTROLForms.HTML:Option.1俯C分项结秧转法HTMLCONTROLForms.HTML:Option.1霉D平行结拖转法梯正确答案:敬D单选题恼33.制造字费用分配以倍后，制造费灯用账户月末低一般应无余喇额，只有在桐采用（熔），月末旁制造费用账断户才有余额仙。HTMLCONTROLForms.HTML:Option.1已A按年度道计划分配率饿分配法HTMLCONTROLForms.HTML:Option.1搁B机器工咐时比例法HTMLCONTROLForms.HTML:Option.1棍C生产工波时比例法HTMLCONTROLForms.HTML:Option.1膊D生产工乒资比例法周正确答案:鸽A单选题叔34.可比朱产品成本降辞低额是指可富比产品累计活实际总成本溉比按（）源计算的累计怨总成本降低科的数额。HTMLCONTROLForms.HTML:Option.1之A本年计妥划单位成本旅HTMLCONTROLForms.HTML:Option.1宇B上年实卡际平均单位男成本HTMLCONTROLForms.HTML:Option.1虫C上年计朝划单位成本诊HTMLCONTROLForms.HTML:Option.1信D国内同挺类产品实际毅平均单位成宫本润正确答案:怕B单选题虚35.完工醒产品与在产缘品之间分配喇费用，采用浓在产品按所违耗的直接材窝料费用计价即法，适用的数情况是（澡）。HTMLCONTROLForms.HTML:Option.1牛A各月在臣产品数量较邮大HTMLCONTROLForms.HTML:Option.1隶B各月末你在产品数量渗变化较大HTMLCONTROLForms.HTML:Option.1煎C直接材窜料费用在产鸦品成本中比张重较大HTMLCONTROLForms.HTML:Option.1博D各月末傅在产品数量贩较小桥正确答案:闷C单选题朋36.成本夕会计的首要大职能是（边）。HTMLCONTROLForms.HTML:Option.1A反映HTMLCONTROLForms.HTML:Option.1撞B反映和隆监督HTMLCONTROLForms.HTML:Option.1C监督HTMLCONTROLForms.HTML:Option.1冬D计划和警考核摇正确答案:里A单选题撕37.各种仍废品损失，室不应包括（疲）。HTMLCONTROLForms.HTML:Option.1话A修复废登品人员薪酬筛HTMLCONTROLForms.HTML:Option.1普B修复废祝品领用原材仇料HTMLCONTROLForms.HTML:Option.1互C不可修但复废品的报巴废损失HTMLCONTROLForms.HTML:Option.1扇D实行“动三包”损失稠宴正确答案:赞D单选题共38.分批似法适用的生完产组织是（迹）。HTMLCONTROLForms.HTML:Option.1私A小批单己件生产HTMLCONTROLForms.HTML:Option.1测B大量大用批生产HTMLCONTROLForms.HTML:Option.1厚C大量小棚批生产HTMLCONTROLForms.HTML:Option.1谜D大量成抄批生产牙正确答案:钉A单选题播39.辅助仓生产费用各厅种分配方法阁中，能分清但内部经济责锤任、有利于徐实行厂内经痰济核算的是最（）。HTMLCONTROLForms.HTML:Option.1壳A直接分握配法HTMLCONTROLForms.HTML:Option.1送B交互分南配法HTMLCONTROLForms.HTML:Option.1融C顺序分摇配法HTMLCONTROLForms.HTML:Option.1谷D计划成朽本分配法薄正确答案:斥D单选题踏40.某企玉业定额管理序基础较好，骗能够制定比逼较准确、稳送定的消耗定怨额，各月末萌在产品数量题变化不大的真产品，应采直用（）。HTMLCONTROLForms.HTML:Option.1辉A定额比童例法HTMLCONTROLForms.HTML:Option.1牵B在产品太按定额成本换计价法HTMLCONTROLForms.HTML:Option.1还C在产品伸按所耗原材划料计价法HTMLCONTROLForms.HTML:Option.1浆D按年初荡固定数计价泄法奔正确答案:竖B单选题棉41.分类托法是在产品导品种、规格涨繁多，但可给按一定标准步对产品进行减分类的情况络下，为了（谨）而采用备的。HTMLCONTROLForms.HTML:Option.1窗A计算各巷类产品成本嗽HTMLCONTROLForms.HTML:Option.1国B简化成出本计算工作买HTMLCONTROLForms.HTML:Option.1淡C加强各娱类产品成本显管理HTMLCONTROLForms.HTML:Option.1播D提高计骤算的准确性霞罪正确答案:组B单选题雾42.原材渣料脱离定额昏差异是（保）。HTMLCONTROLForms.HTML:Option.1掘A数量差尤异HTMLCONTROLForms.HTML:Option.1爽B价格差庭异HTMLCONTROLForms.HTML:Option.1特C定额变辽动差异HTMLCONTROLForms.HTML:Option.1缺D原材料译成本差异斗正确答案:膝A多选题续43.成本泪的主要作用售在于（）特。HTMLCONTROLForms.HTML:Checkbox.1浮A补偿生千产耗费的尺啦度HTMLCONTROLForms.HTML:Checkbox.1吸B综合反漆映企业工作般质量的重要耻指标HTMLCONTROLForms.HTML:Checkbox.1落C企业对腐外报告的主矮要内容HTMLCONTROLForms.HTML:Checkbox.1尚D制定产峡品价格的重愈要依据显正确答案:挤ACD多选题确44.企业猜应根据（魂）来组织成李本会计工作掉。HTMLCONTROLForms.HTML:Checkbox.1贯A生产经行营的特点HTMLCONTROLForms.HTML:Checkbox.1志B对外报役告的需要HTMLCONTROLForms.HTML:Checkbox.1杠C生产规述模的大小HTMLCONTROLForms.HTML:Checkbox.1盾D成本管辟理的要求话正确答案:备ACD多选题坚45.产品苏成本计算的耽辅助方法包五括（）。未HTMLCONTROLForms.HTML:Checkbox.1报A品种法刷HTMLCONTROLForms.HTML:Checkbox.1堪B分批法裳HTMLCONTROLForms.HTML:Checkbox.1停C分类法塑HTMLCONTROLForms.HTML:Checkbox.1逮D定额法同稍正确答案:粘CD多选题填46.分步秃法适用于（颂）。HTMLCONTROLForms.HTML:Checkbox.1冶A大量生夺产HTMLCONTROLForms.HTML:Checkbox.1婶B大批生舒产HTMLCONTROLForms.HTML:Checkbox.1倡C多步骤蹦生产HTMLCONTROLForms.HTML:Checkbox.1龟D单步骤较生产细正确答案:添ABC多选题粉47.简化屯分批法的适京用范围是（来）。HTMLCONTROLForms.HTML:Checkbox.1榆A同一月笨份投产的产蚀品批数很多牲HTMLCONTROLForms.HTML:Checkbox.1纪B月末完巩工产品的批嫌数较少HTMLCONTROLForms.HTML:Checkbox.1叫C各月间玩接计入费用查水平相差不欠多HTMLCONTROLForms.HTML:Checkbox.1叉D各月生功产费用水平湿相差较多前正确答案:堵ABC多选题牧48.低值方易耗品的摊赞销方法通常圈有（）。性HTMLCONTROLForms.HTML:Checkbox.1党A一次摊永销法HTMLCONTROLForms.HTML:Checkbox.1日B分次摊妨销法HTMLCONTROLForms.HTML:Checkbox.1准C五五摊稻销法HTMLCONTROLForms.HTML:Checkbox.1掩D直接摊劈销法掩正确答案:暑ABC多选题盯49.影响浸可比产品成灭本降低率变感动的因素有侍（）。HTMLCONTROLForms.HTML:Checkbox.1增A产品产艺量HTMLCONTROLForms.HTML:Checkbox.1在B产品价假格HTMLCONTROLForms.HTML:Checkbox.1另C产品品兼种构成HTMLCONTROLForms.HTML:Checkbox.1胜D产品单猴位成本伐正确答案:陪CD多选题炼50.下列飞项目中，属贡于辅助生产原费用分配方捡法的是（除）。HTMLCONTROLForms.HTML:Checkbox.1磨A顺序分视配法HTMLCONTROLForms.HTML:Checkbox.1金B直接分床配法HTMLCONTROLForms.HTML:Checkbox.1注C交互分榜配法HTMLCONTROLForms.HTML:Checkbox.1撤D代数分善配法两正确答案:钢ABCD多选题潮51.某一笨生产步骤广皱义的在产品朗是指（）刮。HTMLCONTROLForms.HTML:Checkbox.1封A尚在本岭步骤加工中翻的在产品HTMLCONTROLForms.HTML:Checkbox.1沾B已完成谢本步骤生产翼，转入半成残品库的半成侵品HTMLCONTROLForms.HTML:Checkbox.1予C已从半泊成品库转到跳以后各步骤皱进一步加工仙，尚未最终弟制成的半成弃品HTMLCONTROLForms.HTML:Checkbox.1霉D已完成年所有加工步散骤，但未验牵收入库的产欣品景正确答案:催ABCD多选题债52.品种拦法适用于（迎）。HTMLCONTROLForms.HTML:Checkbox.1斯A大量生刑产HTMLCONTROLForms.HTML:Checkbox.1波B小批生拳产HTMLCONTROLForms.HTML:Checkbox.1伤C单步骤做生产HTMLCONTROLForms.HTML:Checkbox.1技D管理上结不要求分步许骤计算成本靠的多步骤生跨产移正确答案:先ACD多选题乐53.为了躁1计算产品埋辰本，必须挽做好的各项恰基础工作有院（）。HTMLCONTROLForms.HTML:Checkbox.1霉A定额的葬制定和修订装HTMLCONTROLForms.HTML:Checkbox.1墓B场内计限划价格的制举定和修订HTMLCONTROLForms.HTML:Checkbox.1躲C各项原谨始记录HTMLCONTROLForms.HTML:Checkbox.1异D材料物叮资的计量、绵收发、领退品和盘点奴正确答案:付ABCD多选题泰54.采用爆综合结转法收结转半成品攻成本的优点妻有（）。舅HTMLCONTROLForms.HTML:Checkbox.1教A便于各陪生产步骤进坝行成本管理扩HTMLCONTROLForms.HTML:Checkbox.1扭B便于各惯生产步骤进声行完工产品缘的成本分析编HTMLCONTROLForms.HTML:Checkbox.1俘C便于从齐整个企业角喝度分析考核青产品成本的质构成和水平透HTMLCONTROLForms.HTML:Checkbox.1更D不必进舟行成本还原富娃正确答案:均AB多选题帜55.下列永指标中，属阳于产品生产夜成本表提供条的有（）筒。HTMLCONTROLForms.HTML:Checkbox.1拆A按产品巡种类反映的羡上年实际平片均单位成本老HTMLCONTROLForms.HTML:Checkbox.1融B按成本织项目反映的热本月实际生征产费用HTMLCONTROLForms.HTML:Checkbox.1菌C按产品邻种类反映的半本年累计实造际总成本HTMLCONTROLForms.HTML:Checkbox.1扇D按产品年种类反映的桨本月和本年恐实际产量贫正确答案:碑ABCD多选题衣56.在定今额法下，产秩品的实际成嘉本是（）庙的代数和。趁HTMLCONTROLForms.HTML:Checkbox.1惯A按现行挺定额计算的凝产品定额成懒本HTMLCONTROLForms.HTML:Checkbox.1贵B脱离现艇行定额的差肆异HTMLCONTROLForms.HTML:Checkbox.1贴C材料成哲本差异HTMLCONTROLForms.HTML:Checkbox.1蝇D月初在并产品定额变象动差异穷正确答案:也ABCD多选题麦57.约当乖产量法适用盖于（）的蠢产品。HTMLCONTROLForms.HTML:Checkbox.1满A月末在族产品接近完腥工HTMLCONTROLForms.HTML:Checkbox.1愿B月末在旁产品数量较语大HTMLCONTROLForms.HTML:Checkbox.1剃C各月末缺在产品数量宾变化较大HTMLCONTROLForms.HTML:Checkbox.1姐D产品成扰本中直接材潮料费用和加厕工费用比重筑相差不多支正确答案:椅BCD多选题HTMLCONTROLForms.HTML:Hidden.1爹58.选择暂完工产品与吉在产品之间捷费用分配方存法时，应考育虑的条件是事（）。HTMLCONTROLForms.HTML:Checkbox.1编A在产品纪数量的多少检HTMLCONTROLForms.HTML:Checkbox.1烘B各月在苏产品数量变带化的大小HTMLCONTROLForms.HTML:Checkbox.1犬C各项费肺用比重的大损小HTMLCONTROLForms.HTML:Checkbox.1斜D定额管晨理基础的好太坏忘正确答案:纲ABCDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1读59.辅助完生产费用进时行两次或两仙次以上分配差的分配方法析有（）。挂HTMLCONTROLForms.HTML:Checkbox.1庭A计划成杆本分配法HTMLCONTROLForms.HTML:Checkbox.1屠B交互分将配法HTMLCONTROLForms.HTML:Checkbox.1鞭C代数分毕配法HTMLCONTROLForms.HTML:Checkbox.1鸭D顺序分醋配法据正确答案:圆ABHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1箭60.完工练产品与在产临品之间分配暑费用，采用枕在产品按固欢定成本计价司法，适用于包（）的产叨品。HTMLCONTROLForms.HTML:Checkbox.1妹A在产品踪数量很大HTMLCONTROLForms.HTML:Checkbox.1察B在产品表数量较小HTMLCONTROLForms.HTML:Checkbox.1显C在产品眼数量变动较勉大HTMLCONTROLForms.HTML:Checkbox.1破D在产品造数量虽大，示但各月之间塞数量变动不混大俭正确答案:置BDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1仙61.在变梢动成本法下茅，产品成本据包括的内容面有（）。僵HTMLCONTROLForms.HTML:Checkbox.1臭A直接材涌料HTMLCONTROLForms.HTML:Checkbox.1届B直接人逼工HTMLCONTROLForms.HTML:Checkbox.1值C固定制事造费用HTMLCONTROLForms.HTML:Checkbox.1奸D变动制徒造费用冬正确答案:目ABDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1瓣62.采用洲分批法计算月产品成本时邮，如果批内课产品跨月陆乌续完工的情上况不多，完耽工产品数量模占全部批量励的比重很小林，先完工的辛产品可以（家）从产品斗成本明细账穿中转出。HTMLCONTROLForms.HTML:Checkbox.1形A按计划乐单位成本HTMLCONTROLForms.HTML:Checkbox.1吸B按定额晕单位成本HTMLCONTROLForms.HTML:Checkbox.1欺C按近期要相同产品的消实际单位成着本HTMLCONTROLForms.HTML:Checkbox.1附D按实际卧单位售价凉正确答案:杯ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1叮63.材料痰费用的分配鸭标准有（廉）。HTMLCONTROLForms.HTML:Checkbox.1扇A材料定卵额消耗量HTMLCONTROLForms.HTML:Checkbox.1施B材料定铺额费用HTMLCONTROLForms.HTML:Checkbox.1豪C产品体贺积HTMLCONTROLForms.HTML:Checkbox.1向D产品工紧时定额屋正确答案:悉ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1泳64.下列刷项目中，属旁于变动成本拨的有（）讯。HTMLCONTROLForms.HTML:Checkbox.1吹A产品包捐装材料费HTMLCONTROLForms.HTML:Checkbox.1园B直接材姓料成本HTMLCONTROLForms.HTML:Checkbox.1夫C直接人注工成本HTMLCONTROLForms.HTML:Checkbox.1按D按销售刺量支付的佣丹金应正确答案:号ABCDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1开65.影响虑可比产品成蠢本降低额变衡动的因素有抽（）。HTMLCONTROLForms.HTML:Checkbox.1加A产品产凝量HTMLCONTROLForms.HTML:Checkbox.1变B产品价薯格HTMLCONTROLForms.HTML:Checkbox.1园C产品品档种构成HTMLCONTROLForms.HTML:Checkbox.1垮D产品单之位成本造正确答案:血ACDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1狐66.在平绵行结转分步粮法下，对完酷工产品与在在产品之间的厌费用分配，窃1的说法是守指（）两承者之间的费帮用分配。HTMLCONTROLForms.HTML:Checkbox.1炭A产成品味与广义的在牵产品HTMLCONTROLForms.HTML:Checkbox.1拘B产成品扭与狭义的在孔产品HTMLCONTROLForms.HTML:Checkbox.1健C各步骤租完工半成品言与月末加工垮中的在产品易HTMLCONTROLForms.HTML:Checkbox.1再D应计入总产成品的份芝额与广义的行在产品陵正确答案:走ADHTMLCONTROLForms.HTML:Hidden.1多选题爹67.企业索在确定产品蛙成本计算方目法时，必须糠从企业的具两体情况出发抬，同时考虑童的因素有（匹）。HTMLCONTROLForms.HTML:Checkbox.1福A企业的肉生产特点HTMLCONTROLForms.HTML:Checkbox.1单B企业生吊产规模的大樱小HTMLCONTROLForms.HTML:Checkbox.1巡C进行成医本管理的要电求HTMLCONTROLForms.HTML:Checkbox.1徒D月末有勇无在产品截正确答案:胳ACHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1傻68.分批但法适用于（爷）。HTMLCONTROLForms.HTML:Checkbox.1仿A大批生捡产HTMLCONTROLForms.HTML:Checkbox.1糠B小批生娃产HTMLCONTROLForms.HTML:Checkbox.1诉C单件生肝产HTMLCONTROLForms.HTML:Checkbox.1像D管理上要不要求分步酷骤计算成本治的多步骤生窄产绍正确答案:扒BCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1哄69.产品掠成本计算的饭基本方法包贵括（）。竹HTMLCONTROLForms.HTML:Checkbox.1肌A品种法虑HTMLCONTROLForms.HTML:Checkbox.1拜B分批法荣HTMLCONTROLForms.HTML:Checkbox.1运C分类法机HTMLCONTROLForms.HTML:Checkbox.1鲜D定额法恨薄正确答案:蜻ABDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1拢70.经过稍要素费用的首分配，计入装“基本生产宾成本”科目赴借方的费用捕，已经分别蒙记入各产品绳成本明细账核的（）。胜HTMLCONTROLForms.HTML:Checkbox.1秒A“直接牲人工”成本苦项目HTMLCONTROLForms.HTML:Checkbox.1饼B“直接掘材料”成本切项目HTMLCONTROLForms.HTML:Checkbox.1叶C“直接乌燃料和动力黑”成本项目之HTMLCONTROLForms.HTML:Checkbox.1持D“制造撕费用”成本轮项目失正确答案:损ABCDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1佩71.在下卧列各项中，荐属于标准成码本法和定额少法相同之处另的是（）经。HTMLCONTROLForms.HTML:Checkbox.1犬A一般都聋要将各种成范本差异全部殿计入当期损萝益HTMLCONTROLForms.HTML:Checkbox.1涝B一般都重要计算产品镰的实际成本俭HTMLCONTROLForms.HTML:Checkbox.1希C都要事乔先制定产品跨应该发生的情成本HTMLCONTROLForms.HTML:Checkbox.1栋D都要计箱算和分析成域本差异梳正确答案:赵CDHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1抵72.主要站产品单位成优本表反映的腿单位成本，龄包括（）场单位成本。姜HTMLCONTROLForms.HTML:Checkbox.1咽A本月实沃际HTMLCONTROLForms.HTML:Checkbox.1辉B同行业捡同类产品实山际HTMLCONTROLForms.HTML:Checkbox.1咏C本年计关划HTMLCONTROLForms.HTML:Checkbox.1影D上年实衡际平均速正确答案:喂ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1奖73.工业钟企业的完工糟产品，包括辆（）。HTMLCONTROLForms.HTML:Checkbox.1柔A产成品筐HTMLCONTROLForms.HTML:Checkbox.1晌B自制材参料HTMLCONTROLForms.HTML:Checkbox.1间C工具和古模具HTMLCONTROLForms.HTML:Checkbox.1泊D劳务与努作业脏正确答案:显ABCHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1抄74.成本稳会计的任务烦包括（）逐。HTMLCONTROLForms.HTML:Checkbox.1蛙A成本预叙测和决策HTMLCONTROLForms.HTML:Checkbox.1萄B成本计淡划和控制HTMLCONTROLForms.HTML:Checkbox.1兽C成本核依算HTMLCONTROLForms.HTML:Checkbox.1霜D成本考习核和分析蓬正确答案:愿ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1错75.不可驴修复废品的交成本，可按饼（）计算艳。HTMLCONTROLForms.HTML:Checkbox.1荣A废品所屠耗实际费用侦HTMLCONTROLForms.HTML:Checkbox.1环B废品所亿耗定额费用戒HTMLCONTROLForms.HTML:Checkbox.1研C废品售纽价HTMLCONTROLForms.HTML:Checkbox.1埋D废品残绒值燃正确答案:长ABHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1士76.采用荐在产品按定维额成本计价帮法分配完工浑产品和月末如在产品费用趟，应具备的洽条件有（右）。HTMLCONTROLForms.HTML:Checkbox.1秧A定额管亿理基础较好裕HTMLCONTROLForms.HTML:Checkbox.1痛B各项消贷耗定额变动液较大HTMLCONTROLForms.HTML:Checkbox.1水C各月末盐在产品数量疲变动较小HTMLCONTROLForms.HTML:Checkbox.1蹲D各月末头在产品数量怒变动较大务正确答案:总ACHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1榜77.采用垮简化的分批邪法，各月（歇）。HTMLCONTROLForms.HTML:Checkbox.1枪A只分批讽计算完工产滚品成本HTMLCONTROLForms.HTML:Checkbox.1绳B只对完板工产品分配扛间接计入费池用HTMLCONTROLForms.HTML:Checkbox.1器C不分批草计算在产品播成本HTMLCONTROLForms.HTML:Checkbox.1嗓D月末在榆产品成本只衬以总额反映且在基本生产太成本二级账家中婆正确答案:洞ABCDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1触78.为了娱1计算产品钢成本，必须怨1划分的费砌用界限有（窗）。HTMLCONTROLForms.HTML:Checkbox.1熄A生产费子用和期间费闻用的界限HTMLCONTROLForms.HTML:Checkbox.1奏B各月份袄的费用界限蹈HTMLCONTROLForms.HTML:Checkbox.1册C销售费允用与财务费丙用的界限HTMLCONTROLForms.HTML:Checkbox.1每D各种产献品的费用界疤限流正确答案:扇ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1扇79.完工的产品与在产陡品之间分配藏费用的方法冻有（）。腰HTMLCONTROLForms.HTML:Checkbox.1亿A约当产截量法HTMLCONTROLForms.HTML:Checkbox.1探B交互分趴配法HTMLCONTROLForms.HTML:Checkbox.1匪C按年初递固定成本计压价法HTMLCONTROLForms.HTML:Checkbox.1灵D定额比亚例法炕正确答案:篮ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1汁80.下列扇各项中。属挤于产品成本疮项目的有（怜）。HTMLCONTROLForms.HTML:Checkbox.1欺A废品损闹失HTMLCONTROLForms.HTML:Checkbox.1己B制造费券用HTMLCONTROLForms.HTML:Checkbox.1晓C直接人慎工HTMLCONTROLForms.HTML:Checkbox.1结D职工薪馒酬贿正确答案:勇ABCHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1泰81.废品鹊损失应该包蜂括（）。扯HTMLCONTROLForms.HTML:Checkbox.1民A不可修僵复废品的报思废损失HTMLCONTROLForms.HTML:Checkbox.1饶B可修复澡废品的修复个费用HTMLCONTROLForms.HTML:Checkbox.1搬C不合格听品的降价损室失HTMLCONTROLForms.HTML:Checkbox.1绵D产品保撒管不善的损雷坏变质损失数矛正确答案:扣ABHTMLCONTROLForms.HTML:Hidden.1多选题HTMLCONTROLForms.HTML:Hidden.1咏82.受生屿产特点和管违理要求的影路响，在产品厨成本计算时臂有以下（孝）不同的成着本计算对象按。HTMLCONTROLForms.HTML:Checkbox.1纹A产品品绸种HTMLCONTROLForms.HTML:Checkbox.1遭B产品类且别HTMLCONTROLForms.HTML:Checkbox.1迷C产品批过别HTMLCONTROLForms.HTML:Checkbox.1萌D产品生珍产步骤康正确答案:肝ACDHTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1则83.期间耍费用不计入勉产品成本，际应直接计入赴当期损益。顺HTMLCONTROLForms.HTML:Option.1刚正确HTMLCONTROLForms.HTML:Option.1绞错误逃正确答案:颗对HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1碌84.成本记的经济实质挺，是企业在鹅生产经营过惰程中所耗费嘱的资金的总吸和。HTMLCONTROLForms.HTML:Option.1躲正确HTMLCONTROLForms.HTML:Option.1瓣错误著正确答案:术对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1经85.总括谈地讲，成本邮会计的对象惊就是产品的策生产成本。肝HTMLCONTROLForms.HTML:Option.1动正确HTMLCONTROLForms.HTML:Option.1舰错误栏正确答案:择错HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1劳86.为了吐1的计算产能品成本，要舱1划分各个区会计期间的通费用界限。庆HTMLCONTROLForms.HTML:Option.1慨正确HTMLCONTROLForms.HTML:Option.1谋错误欲正确答案:块对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1害87.由几丰种产品共同映耗用的，构肚成产品实体星的原材料费链用，可以直扰接计入各种畜产品成本。沉HTMLCONTROLForms.HTML:Option.1帽正确HTMLCONTROLForms.HTML:Option.1政错误从正确答案:奸错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1漏88.在只袋生产一种产遇品的车间中你，全部生产险费用均属于胸直接计入费芬用。HTMLCONTROLForms.HTML:Option.1逐正确HTMLCONTROLForms.HTML:Option.1比错误薪正确答案:凶对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1熟89.折旧超费用和职工灯薪酬是产品毯成本项目。间HTMLCONTROLForms.HTML:Option.1呈正确HTMLCONTROLForms.HTML:Option.1疾错误嫂正确答案:勿错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1帆90.在任自何情况下都那需要经过生挺产费用在完恢工产品与月企末在产品之澡间分配这项艘工作。HTMLCONTROLForms.HTML:Option.1谊正确HTMLCONTROLForms.HTML:Option.1鸟错误货正确答案:刃错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1呈91.约当虑产量法适用桶于月末在产营品数量较小弟，各月末在吉产品数量变嘱化也较小、潜产品成本中逐原材料费用凶和工资等其剂他费用比重避相差不多的趴产品。HTMLCONTROLForms.HTML:Option.1袍正确HTMLCONTROLForms.HTML:Option.1帝错误跃正确答案:叫错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1惩92.生产义人员、车间树管理人员的邮薪酬费用，号是产品成本虎的重要组成窑部分，应该如直接计入各井种产品成本订。HTMLCONTROLForms.HTML:Option.1姥正确HTMLCONTROLForms.HTML:Option.1哨错误腐正确答案:雄错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1判93.采用恳按年初固定版数计算在产假品成本时，雁某种产品本就月发生的生锐产费用就是毙本月完工产犬品的成本。赚HTMLCONTROLForms.HTML:Option.1绝正确HTMLCONTROLForms.HTML:Option.1膀错误灶正确答案:龟对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1斤94.成本挺计算对象是且区分产品成炼本计算各种嗽基本方法的诉主要标志。捆HTMLCONTROLForms.HTML:Option.1惩正确HTMLCONTROLForms.HTML:Option.1烦错误扩正确答案:徒对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1捞95.可修国复废品是指因技术上、工耽艺上可以修索复，而且经帆济上核算的溜废品。HTMLCONTROLForms.HTML:Option.1续正确HTMLCONTROLForms.HTML:Option.1俩错误振正确答案:握对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1齿96.各月推末的在产品螺数量变化不词大的产品，富可以不计算移月末在产品益成本。HTMLCONTROLForms.HTML:Option.1鲁正确HTMLCONTROLForms.HTML:Option.1榴错误筐正确答案:雅错HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1授97.在产醒品按定额成远本计价法，饭适用于定额遥管理基础较轰好，各项消星耗定额比较石准确、稳定源，各月在产悠品数量变动像较大的产品躺。HTMLCONTROLForms.HTML:Option.1疼正确HTMLCONTROLForms.HTML:Option.1僚错误量正确答案:而错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1涛98.分配寸制造费用采狱用的所有方独法，分配结巧果是“制造岸费用”账户膜期末都没有阀余额。HTMLCONTROLForms.HTML:Option.1勒正确HTMLCONTROLForms.HTML:Option.1麦错误柄正确答案:植错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1瓜99.采用忘顺序分配法吩分配辅助生献产费用，应袭将受益多的汤辅助生产车付间排在前面林先分配出去蛛，受益少的谨车间排在后词面后分配出呢去。HTMLCONTROLForms.HTML:Option.1睬正确HTMLCONTROLForms.HTML:Option.1屿错误鸣正确答案:促错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1鸽100.分厘工序计算完辫工率时，某羡工序在产品微完工率，是填该工序的工害时定额占完蔽工产品工时巨定额的比率娘。HTMLCONTROLForms.HTML:Option.1茶正确HTMLCONTROLForms.HTML:Option.1局错误功正确答案:筹错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1愧101.采到用计划成本旨分配法分配妙辅助生产费磨用时，计算总的辅助生产腾车间实际发营生的费用，贫是完全的实菜际费用。HTMLCONTROLForms.HTML:Option.1奏正确HTMLCONTROLForms.HTML:Option.1茧错误角正确答案:端错HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1联102.在冰不同生产类篮型中，完工旅产品成本计广算的日期也效不同，这主歌要取决于生妥产组织的特粉点。HTMLCONTROLForms.HTML:Option.1唉正确HTMLCONTROLForms.HTML:Option.1老错误临正确答案:显对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1闸103.废漠品损失是指结废品的报废掌损失，即不傲可修复废品章的生产成本雁扣除回收材造料、废料价松值后的净损榨失。HTMLCONTROLForms.HTML:Option.1厕正确HTMLCONTROLForms.HTML:Option.1何错误忆正确答案:亲错HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1持104.采容用交互分配锋法分配辅助迅生产费用时雨，对外分配贺的辅助生产暴费用，应为衬交互分配前进的费用加上东交互分配时捷转入的费用鬼。HTMLCONTROLForms.HTML:Option.1仔正确HTMLCONTROLForms.HTML:Option.1旱错误氧正确答案:饼错HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1零105.采情用在产品按犁所耗直接材贞料费用计价候法时，月末笛在产品只计勿算所耗的直盖接材料费用愤，不计算各胁项加工费用勉，产品的其忆他费用全部沃计入完工产盐品成本。HTMLCONTROLForms.HTML:Option.1初正确HTMLCONTROLForms.HTML:Option.1悔错误逗正确答案:香对HTMLCONTROLForms.HTML:Hidden.1判断题HTMLCONTROLForms.HTML:Hidden.1黑106.约师当产量法只逝适用于完工聚产品与在产疯品之间加工江费用的分配蔑，不适用于盛直接材料费便用的分配。映HTMLCONTROLForms.HTML:Option.1词正确HTMLCONTROLForms.HTML:Option.1耳错误虚正确答案:哲错HTMLCONT