成本会计实务 Cost Accounting Practices（视频课）知到智慧树章节测试课后答案2024年秋广西金融职业技术学院

成本会计实务CostAccountingPractices（视频课）知到智慧树章节测试课后答案2024年秋广西金融职业技术学院绪论单元测试

Thenarrowsenseofcostaccountingonlyreferstothecostaccounting.（）

A:错B:对

答案:对

项目一单元测试

Amongthefollowingitems,whichbelongtocostitemsare（）

A:DepreciationexpensesB:DirectlaborC:MiscellaneousexpensesD:CostofproductionE:Directmaterial

答案:Directlabor；Costofproduction；Directmaterial

项目二单元测试

Thecostofgeneralmaterialsinthebasicproductionworkshopshouldbecollectedinwhichaccount（）.

A:BasicproductioncostsB:OverheadC:ManufacturingcostsD:Auxiliaryproductioncosts

答案:Manufacturingcosts

项目三单元测试

Themethodsbywhichtheauxiliaryproductionworkshopscandistributecoststoeachotherare（）.

A:DistributiononareciprocalbasisB:ScheduledcostallocationmethodC:AlgebraicassignmentD:Directdistributionmethod

答案:Distributiononareciprocalbasis

项目四单元测试

Thedebitaccountforthemachinematerialsconsumedintheproductionworkshopis（）.

A:"Manufacturingcosts"B:"Basicproductioncost"C:"Auxiliaryproductioncosts"D:"Overhead"

答案:"Manufacturingcosts"

项目五单元测试

Amongthefollowingitems,notbelongingtothewastelossis（）.

A:PricereductionlossofsubstandardproductsthatcanbesoldatareducedpriceB:RepaircostofrecoverablewasteC:ProductioncostofirreparablewastefoundintheproductionprocessandafterstorageD:Lossafterdeductingthevalueofrecycledmaterialsfromtheproductioncostofirreparablewaste

答案:Pricereductionlossofsubstandardproductsthatcanbesoldatareducedprice

项目六单元测试

Inabroadsense,thegoodsinprocessincludes（）.

A:TheproductisstillinthisprocessB:Thesemi-finishedproductsinthissteptransferredtothesemi-finishedproductwarehouseC:Self-madesemi-finishedproductsforexternalsalesD:Alltheproductsthathavenotyetbeenproducedareintheproductsandsemi-finishedproductsE:Theproductsthathavebeentransferredfromthesemi-finishedproductwarehousetothesubsequentstepsforfurtherprocessingandhavenotyetbeenfinallyproduced

答案:Theproductisstillinthisprocess；Thesemi-finishedproductsinthissteptransferredtothesemi-finishedproductwarehouse；Alltheproductsthathavenotyetbeenproducedareintheproductsandsemi-finishedproducts；Theproductsthathavebeentransferredfromthesemi-finishedproductwarehousetothesubsequentstepsforfurtherprocessingandhavenotyetbeenfinallyproduced

项目七单元测试

Automobilemanufacturing,machinemanufacturingandothermanufacturingproductsbelongto（）.

A:Continuousmulti-stepproductionB:SinglestepproductionC:MassproductionD:Prefabricatedmulti-stepproduction

答案:Massproduction；Prefabricatedmulti-stepproduction

项目八单元测试

Anenterpriseusestheclassificationmethodtocalculatetheproductcost,thematerialcostquotaofthethreekindsofproductsis:Aproductis80000yuan,Bproductis100000yuan,Cproductis120000yuan,amongwhichBproductisthestandardproduct,thenthematerialcostcoefficientofAproductis（）.

A:1.25B:1.2C:0.8D:1

答案:0.8

项目九单元测试

Thereportreflectingtheproductcostsituationmainlyincludes（）.

A:Qualitycostrep