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本课程考试时间为150分钟,可使用计算器。 题型举例如下: 一、单项选择题(在下列各题的备选答案中只有一个正确答案,将其选出并把它的标号填在题干后括号内) 1.下列各息中属于产品生产成本项目的是( ) A、外购材料 B、折旧费用 C、直接人工 C、外购动力 2.制造费用属于( ) A、期间费用 B,经营费用 C、生产费用 D、管理费用 二、多项选择题(在下列各题的备选答案中选出二到五个正确的答案,将其全部选出并把它们的标号填在题干后的括号内。多选、漏选、错选均不得分) 1.产品成本计算的基本方法包括( ) A、品种法 B、分类法 C、分批法 D、分步法 E、定额法 2.下列各项费用中直接计入当期损益的费用有( ) A、直接材料费用 B、制造费用 C、产品销售费用 D、管理费用 E、财务费用 三、判断题(正确的用“√”表示,惜误的用“×”表示,将答案填在题干后的括号内。答对得1分,不答不得分,答错倒扣1分,扣完本题总分为止) 采用综合结转法都必须进行成本还原。( ) 四、填空题 成本会计有成本预测、成本决策、成本计划、成本控制、成本核算、______________和__________七个环节。 五、名词解释 待摊费用 六、问答题 分配辅助生产费用的方法有哪几种? 七、业务计算题 根?
This course exam takes 150 minutes to use a calculator. Examples of questions are as follows: 1. Individual choice questions (Only one correct answer in the following answer to the following questions is to select it and put its reference number in brackets.) 1. The following information belongs to the product The cost of the project is (A), purchased materials B, depreciation costs C, direct labor C, purchased power 2. The manufacturing costs are (A), the cost of the period B, operating costs C, production costs D, Multiple choice questions (Choose two to five correct answers from the answers to the following questions, select them all and put their reference numbers in parentheses.) Multiple choice, missed choice, wrong choice (None). 1. The basic method of product costing includes: (A) Variety Method B (C) Classification Method C (D) Batch Method E: Quorum Method 2. The following expenses are directly included in the profits and losses of the current period (A), the cost of direct materials B, manufacturing costs C, product sales costs D, management fees E, financial costs Third, to determine the problem (correct use of “√” Answer the answer in the brackets after the answer. 1 point yes, no No points, wrong answer upside down 1 point, buckle end up this question out) carried forward must be integrated cost reduction. () Fourth, fill in the blank The cost accounting cost forecasting, cost decision making, cost planning, cost control, cost accounting, ______________ and __________ seven links. Five, nouns explain the prepaid expenses Sixth, Q & A distribution of auxiliary production costs of several ways? Seven business computing?