初級會計練習題

1、AccdingtoOfficePartyofmasslineeducationpracticeactivitiesledgroupofunifiedarrangementsunitsmainledtofcadreswkersShangatimespartylectureduetohimselflevellimitedonlyputthisstageconcentratedlearningofexperiencetodayeveryone

2、commonwithlearningexchangepurposeisletwefurtherdeepunderstingmasslineofconnotationinsistedpartyofmasslinedomasseswkfollowingmainfromfouraaspectstold:afullawarenesspartyofmasslineeducationpracticeactivitiesofmajmeaningPar

3、tys18majdistinctproposedtofocusonthepartysadvancednaturepurityinthepartywith“pragmaticcleanfthepeople“asthemaincontentofthepartysmasslineeducationalpractice.ThisiscomradeXIJinpingaspartyGeneralSecretaryadheretostrictlyad

4、ministeringthepartystrengthenthepartysmajdecisionisinlinewiththepublicexpectationsstrengtheningtheconstructionoflearningientedserviceinnovationofMarxistpartysmajdeploymentistheimptantmeasuretoadvancethegreatcauseofsocial

5、ismwithChineseacteristics.Firstcarryoutthepartysmasslineineducationpracticewascarrying18ofthepartyspiritsummonapowerfulfcefrealizingthegreatrejuvenationoftheChinesenationtheChinesedreamofurgentneeds.Partys18topromotestra

6、tegicdeploymenttobuildingsocialismwithChineseacteristicspresentstwo100yeargoalnamelyby2020Chinasgrossdomesticproductpercapitaincomeofurbanruralresidentsin2010onthebasisofdoublecompletethebuildingofawelloffsocietythedleof

7、thiscenturyintoaprosperousdemocraticcivilizedharmoniousSocialistmoderncountryonthisbasistheChinesedreamofrealizingthegreatrejuvenationoftheChinesenation.18CongressofthepartyComradeXIJinpingrepeatedlyexpoundedtheChinesedr

8、eam.ThebasicconnotationoftheChinesedreamisthenationalprosperitynationalrevitalizationthehappinessofthepeopleChinaimptanttofollowistokeepChinaRoadcarryfwardthespiritcohesionstrengthofChinadreamdreamsofthepeopleofChinabutd

9、eterminedconfidenceenhanceselfawarenessachieveselfreliancetobuildastrongerChinacivilizationharmonybeautyChinaChinaChina.StrategicconceptionofChinawas18thespiritoftheenrichmentdevelopmentofthepartyconscientiouslystudytheC

10、hinesedreamleadingpeopletohardtorealizetheChinesedreammasseducationactivitiesindepththefundamentalstartingpointendingpoint.Strengthentheeducationofthepartysmasslinehelpstotrainthecollectiveconsciousnessoftheunityofthepar

11、tythepeopleplayingtheChinesedreamideologicalbases.ComradeMaoZedongstressedthatpartiesshouldhave“commonlanguage“socialistcountriesmusthave“unityofwill“.Histyhasprovedthatapeopleanationifitdoesnothaveitsownspiritualpillart

12、hereisnounityofspiritualsupptitmeansthatnosoulwilllosecohesionvitality.FigurativelyspeakingasackofpotatoesquantitycannotbetooateamfmajointfceonlylikegranitesocloselyUnitedtofminvinciblenodifficultmeansofstrength.National

13、rejuvenationofChinesedreamnotonlyembodiesthecommoninterestspursuitscoversavarietyofgroupsclasseshasawideapplicabilityinclusivewithastrongintegratingfceleadthefce.SheembodiestheaspirationsofseveralgenerationsofChineserefl

14、ectingtoday...Intosexpuritytheinevitablerequirementofconstantlyimprovingthepartysgoverningcapacity.Strengtheningtheconstructionoftheadvancednaturepuritytheceproblemisalwaysmaintainingthepartysfleshbloodtieswiththemassess

15、othatourpartywillalwaysbethemostwholeheartedsupptofthemasses.Musttakethefundamentalinterestsoftheoverwhelmingmajityofthepeopleasthepartyallthestartingpointendingpointthepartyhasalwaysbeenacommonfatewiththemassesthisisthe

16、magicweaponfourpartytoalwaysmaintaintheadvancednaturepurity.Strengtheningtheconstructionofpartysadvancednaturepurityenhancingthepartysrulingabilitywilleventuallybeimplementedtorealizesafeguarddevelopthefundamentalinteres

17、tsoftheoverwhelmingmajityofthepeople.Allthewkmeritsthisisameasureofthepartysfundamentalstardsisameasureofthepartysadvancednaturepuritystards.Believewhodependingonwhowhostingonthepositionoftheoverwhelmingmajityofthepeople

18、arealwaysalwaysrealizesafeguarddevelopthefundamentalinterestsoftheoverwhelmingmajityofthepeopleitisatouchstoneoftheMarxistpartyofjudgementisalsosignofMarxistpartyisdifferentfromotherpoliticalparties.Marxistpoliticalparty

19、hasaclearpoliticalpositionhisticalmission:ftheinterestsofthevastmajityofpeoplecommittedtothefundamentalinterestsoftheoverwhelmingmajityofthepeople.FromthedayoftheestablishmentoftheChineseCommunistPartyalwaysadheretobasic

20、principlesofhisticalmaterialismftheinterestsofthemostpeopleastheirgoalalwaysservingasitsfundamentalpurposevalues.Fullytrustthemassescloselyrelyonthemassesmaintainfleshbloodtieswiththemassesisalwaysthesourceofourpartyfull

21、ofvigvitalityisalwaysthemostdeterminedinthedevelopmentofourpartyourcountry.Conscientiouslyacceptsupervisionbythemassespayattentiontolistentothemassesassessmentwhichitselfwasthepartysadvancednaturepurityintopracticalactio

22、ntorealizethefundamentalinterestsoftheoverwhelmingmajityofthepeople.AtpresentthepartycommitteesleadingcadrestheGovernmentgenerallyvaluethecloserelationswiththemassesdoalotofproductivewkbuttherearestillsome一、單項選擇題一、單項選擇題1

23、成本會計的最基本職能是（成本會計的最基本職能是（）A成本預(yù)測成本預(yù)測B成本決策成本決策C成本核算成本核算D成本分析成本分析2生產(chǎn)經(jīng)營費用按費用的（生產(chǎn)經(jīng)營費用按費用的（）分類形成要素費用。）分類形成要素費用。A經(jīng)濟內(nèi)容經(jīng)濟內(nèi)容B經(jīng)濟性質(zhì)經(jīng)濟性質(zhì)C經(jīng)濟用途經(jīng)濟用途D經(jīng)濟作用經(jīng)濟作用3下列項目中不能計入產(chǎn)品成本的費用是（）下列項目中不能計入產(chǎn)品成本的費用是（）A企業(yè)管理人員的工資及福利費企業(yè)管理人員的工資及福利費B企業(yè)支付的動力費用企業(yè)支付

24、的動力費用C生產(chǎn)工人的工資及福利費生產(chǎn)工人的工資及福利費D車間管理人員工資及福利費車間管理人員工資及福利費4對大量大批生產(chǎn)的產(chǎn)品，應(yīng)當以（對大量大批生產(chǎn)的產(chǎn)品，應(yīng)當以（）作為產(chǎn)品成本計算對象。）作為產(chǎn)品成本計算對象。A產(chǎn)品的品種產(chǎn)品的品種B產(chǎn)品的批次產(chǎn)品的批次C產(chǎn)品的生產(chǎn)步驟產(chǎn)品的生產(chǎn)步驟D產(chǎn)品的類別產(chǎn)品的類別5甲、乙兩種產(chǎn)品的重量不同、材料單位消耗量基本相同、企業(yè)沒有制定材料甲、乙兩種產(chǎn)品的重量不同、材料單位消耗量基本相同、企業(yè)沒有制

25、定材料單位消耗定額、材料領(lǐng)用時未能區(qū)分每種材料的消耗量，則對甲、乙產(chǎn)品共同單位消耗定額、材料領(lǐng)用時未能區(qū)分每種材料的消耗量，則對甲、乙產(chǎn)品共同消耗的材料費用，可以用作為分配標準的是（消耗的材料費用，可以用作為分配標準的是（）A完工產(chǎn)品的重量完工產(chǎn)品的重量B完工產(chǎn)品的數(shù)量完工產(chǎn)品的數(shù)量C每種產(chǎn)品的材料消耗定額每種產(chǎn)品的材料消耗定額D每種產(chǎn)品的實際材料消耗量每種產(chǎn)品的實際材料消耗量6某基本生產(chǎn)車間本月歸集制造費用某基本生產(chǎn)車間本月歸集制造費

26、用1500015000元，本月該車間生產(chǎn)了元，本月該車間生產(chǎn)了A、B兩種兩種產(chǎn)品，產(chǎn)量分別為產(chǎn)品，產(chǎn)量分別為200200件和件和300300件。本月該車間為生產(chǎn)件。本月該車間為生產(chǎn)A、B產(chǎn)品共耗用生產(chǎn)工產(chǎn)品共耗用生產(chǎn)工時80008000小時。其中小時。其中A產(chǎn)品產(chǎn)品30003000小時，小時，B產(chǎn)品產(chǎn)品50005000小時。則該車間制造費用的小時。則該車間制造費用的分配率為（）分配率為（）A3030B5C3D1.8751.8757實際成

27、本計價時，使期末結(jié)存材料價值接近市價的材料計價方式是（）實際成本計價時，使期末結(jié)存材料價值接近市價的材料計價方式是（）A先進先出法先進先出法B后進先出法后進先出法C加權(quán)平均法加權(quán)平均法D個別計價法個別計價法8實際成本計價時，使期末結(jié)存材料價值背離市價的材料計價方式是（）實際成本計價時，使期末結(jié)存材料價值背離市價的材料計價方式是（）AccdingtoOfficePartyofmasslineeducationpracticeactivit

28、iesledgroupofunifiedarrangementsunitsmainledtofcadreswkersShangatimespartylectureduetohimselflevellimitedonlyputthisstageconcentratedlearningofexperiencetodayeveryonecommonwithlearningexchangepurposeisletwefurtherdeepund

29、erstingmasslineofconnotationinsistedpartyofmasslinedomasseswkfollowingmainfromfouraaspectstold:afullawarenesspartyofmasslineeducationpracticeactivitiesofmajmeaningPartys18majdistinctproposedtofocusonthepartysadvancednatu

30、repurityinthepartywith“pragmaticcleanfthepeople“asthemaincontentofthepartysmasslineeducationalpractice.ThisiscomradeXIJinpingaspartyGeneralSecretaryadheretostrictlyadministeringthepartystrengthenthepartysmajdecisionisinl

31、inewiththepublicexpectationsstrengtheningtheconstructionoflearningientedserviceinnovationofMarxistpartysmajdeploymentistheimptantmeasuretoadvancethegreatcauseofsocialismwithChineseacteristics.Firstcarryoutthepartysmassli

32、neineducationpracticewascarrying18ofthepartyspiritsummonapowerfulfcefrealizingthegreatrejuvenationoftheChinesenationtheChinesedreamofurgentneeds.Partys18topromotestrategicdeploymenttobuildingsocialismwithChineseacteristi

33、cspresentstwo100yeargoalnamelyby2020Chinasgrossdomesticproductpercapitaincomeofurbanruralresidentsin2010onthebasisofdoublecompletethebuildingofawelloffsocietythedleofthiscenturyintoaprosperousdemocraticcivilizedharmoniou

34、sSocialistmoderncountryonthisbasistheChinesedreamofrealizingthegreatrejuvenationoftheChinesenation.18CongressofthepartyComradeXIJinpingrepeatedlyexpoundedtheChinesedream.ThebasicconnotationoftheChinesedreamisthenationalp

35、rosperitynationalrevitalizationthehappinessofthepeopleChinaimptanttofollowistokeepChinaRoadcarryfwardthespiritcohesionstrengthofChinadreamdreamsofthepeopleofChinabutdeterminedconfidenceenhanceselfawarenessachieveselfreli

36、ancetobuildastrongerChinacivilizationharmonybeautyChinaChinaChina.StrategicconceptionofChinawas18thespiritoftheenrichmentdevelopmentofthepartyconscientiouslystudytheChinesedreamleadingpeopletohardtorealizetheChinesedream

37、masseducationactivitiesindepththefundamentalstartingpointendingpoint.StrengthentheeducationofthepartysmasslinehelpstotrainthecollectiveconsciousnessoftheunityofthepartythepeopleplayingtheChinesedreamideologicalbases.Comr

38、adeMaoZedongstressedthatpartiesshouldhave“commonlanguage“socialistcountriesmusthave“unityofwill“.Histyhasprovedthatapeopleanationifitdoesnothaveitsownspiritualpillarthereisnounityofspiritualsupptitmeansthatnosoulwilllose

39、cohesionvitality.FigurativelyspeakingasackofpotatoesquantitycannotbetooateamfmajointfceonlylikegranitesocloselyUnitedtofminvinciblenodifficultmeansofstrength.NationalrejuvenationofChinesedreamnotonlyembodiesthecommoninte

40、restspursuitscoversavarietyofgroupsclasseshasawideapplicabilityinclusivewithastrongintegratingfceleadthefce.SheembodiestheaspirationsofseveralgenerationsofChinesereflectingtoday...Intosexpuritytheinevitablerequirementofc

41、onstantlyimprovingthepartysgoverningcapacity.Strengtheningtheconstructionoftheadvancednaturepuritytheceproblemisalwaysmaintainingthepartysfleshbloodtieswiththemassessothatourpartywillalwaysbethemostwholeheartedsupptofthe

42、masses.Musttakethefundamentalinterestsoftheoverwhelmingmajityofthepeopleasthepartyallthestartingpointendingpointthepartyhasalwaysbeenacommonfatewiththemassesthisisthemagicweaponfourpartytoalwaysmaintaintheadvancednaturep

43、urity.Strengtheningtheconstructionofpartysadvancednaturepurityenhancingthepartysrulingabilitywilleventuallybeimplementedtorealizesafeguarddevelopthefundamentalinterestsoftheoverwhelmingmajityofthepeople.Allthewkmeritsthi

44、sisameasureofthepartysfundamentalstardsisameasureofthepartysadvancednaturepuritystards.Believewhodependingonwhowhostingonthepositionoftheoverwhelmingmajityofthepeoplearealwaysalwaysrealizesafeguarddevelopthefundamentalin

45、terestsoftheoverwhelmingmajityofthepeopleitisatouchstoneoftheMarxistpartyofjudgementisalsosignofMarxistpartyisdifferentfromotherpoliticalparties.Marxistpoliticalpartyhasaclearpoliticalpositionhisticalmission:ftheinterest

46、softhevastmajityofpeoplecommittedtothefundamentalinterestsoftheoverwhelmingmajityofthepeople.FromthedayoftheestablishmentoftheChineseCommunistPartyalwaysadheretobasicprinciplesofhisticalmaterialismftheinterestsofthemostp

47、eopleastheirgoalalwaysservingasitsfundamentalpurposevalues.Fullytrustthemassescloselyrelyonthemassesmaintainfleshbloodtieswiththemassesisalwaysthesourceofourpartyfullofvigvitalityisalwaysthemostdeterminedinthedevelopment

48、ofourpartyourcountry.Conscientiouslyacceptsupervisionbythemassespayattentiontolistentothemassesassessmentwhichitselfwasthepartysadvancednaturepurityintopracticalactiontorealizethefundamentalinterestsoftheoverwhelmingmaji

49、tyofthepeople.AtpresentthepartycommitteesleadingcadrestheGovernmentgenerallyvaluethecloserelationswiththemassesdoalotofproductivewkbuttherearestillsomeA產(chǎn)品的品種產(chǎn)品的品種B產(chǎn)品的類型產(chǎn)品的類型C產(chǎn)品的生產(chǎn)步驟產(chǎn)品的生產(chǎn)步驟D產(chǎn)品的批別產(chǎn)品的批別1818各月月末在產(chǎn)品數(shù)量很小的產(chǎn)品，生產(chǎn)

50、費用在完工產(chǎn)品與在產(chǎn)品之間分配各月月末在產(chǎn)品數(shù)量很小的產(chǎn)品，生產(chǎn)費用在完工產(chǎn)品與在產(chǎn)品之間分配宜采用（宜采用（）A不計算在產(chǎn)品成本法不計算在產(chǎn)品成本法B固定計算在產(chǎn)品成本法固定計算在產(chǎn)品成本法C按所耗材料計算在產(chǎn)品成本法按所耗材料計算在產(chǎn)品成本法D按定額成本計算在產(chǎn)品法按定額成本計算在產(chǎn)品法1919固定計算在產(chǎn)品成本法適用的產(chǎn)品是（）固定計算在產(chǎn)品成本法適用的產(chǎn)品是（）A月末在產(chǎn)品數(shù)量很少月末在產(chǎn)品數(shù)量很少B月末在產(chǎn)品數(shù)量較多，各月變化

51、較大月末在產(chǎn)品數(shù)量較多，各月變化較大C月末在產(chǎn)品數(shù)量很大月末在產(chǎn)品數(shù)量很大D月末在產(chǎn)品數(shù)量較多，各月變化不大月末在產(chǎn)品數(shù)量較多，各月變化不大2020產(chǎn)品成本計算品種法的成本計算對象是（）產(chǎn)品成本計算品種法的成本計算對象是（）A產(chǎn)品類型產(chǎn)品類型B產(chǎn)品的品種產(chǎn)品的品種C產(chǎn)品的批別產(chǎn)品的批別D產(chǎn)品的生產(chǎn)步驟產(chǎn)品的生產(chǎn)步驟2121產(chǎn)品成本計算分步法的成本計算對象是（）產(chǎn)品成本計算分步法的成本計算對象是（）A產(chǎn)品類型產(chǎn)品類型B產(chǎn)品的品種產(chǎn)品的品種

52、C產(chǎn)品的批別產(chǎn)品的批別D產(chǎn)品的生產(chǎn)步驟產(chǎn)品的生產(chǎn)步驟2222最基本的產(chǎn)品成本計算方法是（）最基本的產(chǎn)品成本計算方法是（）A分批法分批法B分步法分步法C品種法品種法D分類法分類法2323不屬于產(chǎn)品成本計算品種法的適用范圍是（）不屬于產(chǎn)品成本計算品種法的適用范圍是（）A單步驟生產(chǎn)單步驟生產(chǎn)B要求分步驟計算成本的多步驟生產(chǎn)要求分步驟計算成本的多步驟生產(chǎn)C大量生產(chǎn)大批生產(chǎn)大量生產(chǎn)大批生產(chǎn)D不要求分步驟計算成本的多步驟生產(chǎn)不要求分步驟計算成本的多