成本會計實務 Cost Accounting Practices（視頻課）知到智慧樹章節(jié)測試課后答案2024年秋廣西金融職業(yè)技術學院

成本會計實務CostAccountingPractices（視頻課）知到智慧樹章節(jié)測試課后答案2024年秋廣西金融職業(yè)技術學院緒論單元測試

Thenarrowsenseofcostaccountingonlyreferstothecostaccounting.（）

A:錯B:對

答案:對

項目一單元測試

Amongthefollowingitems,whichbelongtocostitemsare（）

A:DepreciationexpensesB:DirectlaborC:MiscellaneousexpensesD:CostofproductionE:Directmaterial

答案:Directlabor；Costofproduction；Directmaterial

項目二單元測試

Thecostofgeneralmaterialsinthebasicproductionworkshopshouldbecollectedinwhichaccount（）.

A:BasicproductioncostsB:OverheadC:ManufacturingcostsD:Auxiliaryproductioncosts

答案:Manufacturingcosts

項目三單元測試

Themethodsbywhichtheauxiliaryproductionworkshopscandistributecoststoeachotherare（）.

A:DistributiononareciprocalbasisB:ScheduledcostallocationmethodC:AlgebraicassignmentD:Directdistributionmethod

答案:Distributiononareciprocalbasis

項目四單元測試

Thedebitaccountforthemachinematerialsconsumedintheproductionworkshopis（）.

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

答案:"Manufacturingcosts"

項目五單元測試

Amongthefollowingitems,notbelongingtothewastelossis（）.

A:PricereductionlossofsubstandardproductsthatcanbesoldatareducedpriceB:RepaircostofrecoverablewasteC:ProductioncostofirreparablewastefoundintheproductionprocessandafterstorageD:Lossafterdeductingthevalueofrecycledmaterialsfromtheproductioncostofirreparablewaste

答案:Pricereductionlossofsubstandardproductsthatcanbesoldatareducedprice

項目六單元測試

Inabroadsense,thegoodsinprocessincludes（）.

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

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

項目七單元測試

Automobilemanufacturing,machinemanufacturingandothermanufacturingproductsbelongto（）.

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

答案:Massproduction；Prefabricatedmulti-stepproduction

項目八單元測試

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

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

答案:0.8

項目九單元測試

Thereportreflectingtheproductcostsituationmainlyincludes（）.

A:Qualitycostrep