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1 填空题 (1)成本会计的对象可以概括为各行业企业的_和_。 (2)企业内部各级成本会计机构之间的组织分工,有_、_两种方式。 (3)在实际工作中,一般通过_账户核算外购动力费用。 (4)各种要素费用中的税金,是_的组成部分,包括_、_、_和_。 (5)辅助生产费用分配方法通常有_、_、_和_。 (6)采用计划成本分配法时,辅助生产为各受益单位提供的劳务,都按劳务的_进行分配;辅助生产车间实际发生的费用与按计划单位成本分配转出的费用之间的差异,一般全部计入_。
1 fill in the blank (1) the object of cost accounting can be summarized as various industries and enterprises _ _. (2) Organizational division of labor among accounting agencies at all levels within the enterprise, there are _, _ two ways. (3) In actual work, the cost of purchased power is generally calculated through the _ account. (4) Taxes on various factor costs are part of _, including _, _, _, and _. (5) Auxiliary production cost allocation method usually _, _, _ and _. (6) When using the planned cost allocation method, the labor supplied by auxiliary production for each beneficiary unit shall be distributed according to the labor service; the difference between the actual expenses incurred in the auxiliary production workshop and those transferred out according to the planned unit cost, Generally all included _.