成本會(huì)計(jì)歷年試題及答案

1、Wewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrolsplayacontrolpostin

2、dependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdancewithlaw.Deepening

3、theinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtalsystemapplicationofb

4、readthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimproveemployeesapplicat

5、ioninfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficultemployeescarriedou

6、tstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealthofacterstableofmood

7、enterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoalllevelensurethebus

8、inesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusinessfinancialmanagem

9、enttoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstardizefair.“Innovation

10、ofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherquantifyrefineemploye

11、estards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinenterprisedevelopment

12、intheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusinesskeylinkofeffectiven

13、essmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetymanagementmechanism.T

14、oconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistimeofyearweclearlyfeel

15、thepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmentopptunitieswemeexcit

16、ingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysincerewishthatyouthefam

17、iliesofthestaffinthenewyeargoodhealthhappyhappy一、單項(xiàng)選擇題(在下列每小題四個(gè)備選答案中選出一個(gè)正確答案，并將其字母標(biāo)號(hào)填入“答卷”紙上相應(yīng)題號(hào)的括號(hào)中。每小題1分，共30分)1、按產(chǎn)品的理論成本，不應(yīng)計(jì)入產(chǎn)品成本的是A、生產(chǎn)管理人員工資B、廢品損失C、生產(chǎn)用動(dòng)力D、設(shè)備維修費(fèi)用2、對(duì)本期生產(chǎn)經(jīng)營(yíng)性支出，為了正確地計(jì)算產(chǎn)品的生產(chǎn)成本，應(yīng)劃清的界限是A、生產(chǎn)成本和制造費(fèi)用B、制造成本和期間成

18、本C、制造費(fèi)用和管理費(fèi)用D、管理費(fèi)用和財(cái)務(wù)費(fèi)用3、制造成本的確認(rèn)標(biāo)準(zhǔn)是A、按職能部門確認(rèn)B、按費(fèi)用性質(zhì)確認(rèn)C、按管理目的確認(rèn)D、按配比關(guān)系確認(rèn)4、輔助生產(chǎn)費(fèi)用分配結(jié)果比較準(zhǔn)確，但分配計(jì)算過程較復(fù)雜的分配方法是A、計(jì)劃成本分配法B、順序分配法C、代數(shù)分配法D、交互分配法5、可以計(jì)入“直接材料”成本項(xiàng)目的材料費(fèi)用是A、為組織管理生產(chǎn)用的機(jī)物料B、為組織管理生產(chǎn)用的低值易耗品C、生產(chǎn)過程中間接耗用的材料D、直接用于生產(chǎn)過程中的原材料6、企業(yè)生

19、活福利部門計(jì)提的職工福利費(fèi)應(yīng)借記的科目是A、應(yīng)付福利費(fèi)B、職工福利基金C、管理費(fèi)用D、生產(chǎn)成本7、輔助生產(chǎn)費(fèi)用直接分配法的特點(diǎn)是輔助生產(chǎn)費(fèi)用A、直接計(jì)入“生產(chǎn)成本——輔助生產(chǎn)成本”科目B、直接分配給所有受益的車間、部門C、直接分配給輔助生產(chǎn)以外的各受益單位D、直接計(jì)入輔助生產(chǎn)提供的勞務(wù)成本8、“預(yù)提費(fèi)用”科目月末A、可能有借方余額B、可能有貸方余額C、如果有余額，可能在借方，也可能在貸方D、沒有余額9、如果某種產(chǎn)品所耗原材料費(fèi)用在產(chǎn)品成

20、本中所占比重很大，在產(chǎn)品成本的確定可使Wewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrol

21、splayacontrolpostindependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdan

22、cewithlaw.Deepeningtheinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtals

23、ystemapplicationofbreadthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimpro

24、veemployeesapplicationinfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficul

25、temployeescarriedoutstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealth

26、ofacterstableofmoodenterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoa

27、lllevelensurethebusinesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusin

28、essfinancialmanagementtoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstard

29、izefair.“Innovationofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherqu

30、antifyrefineemployeestards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinen

31、terprisedevelopmentintheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusiness

32、keylinkofeffectivenessmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetyma

33、nagementmechanism.ToconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistime

34、ofyearweclearlyfeelthepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmento

35、pptunitieswemeexcitingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysince

36、rewishthatyouthefamiliesofthestaffinthenewyeargoodhealthhappyhappyA、成本發(fā)生的原因B、成本的具體形態(tài)C、成本的經(jīng)濟(jì)用途D、成本的補(bǔ)償20、在生產(chǎn)過程中，企業(yè)實(shí)際發(fā)生的費(fèi)用與定額費(fèi)用的差異是A、定額變動(dòng)差異B、耗用量差異C、費(fèi)用率差異D、定額差異21、約束性固定成本和酌量性固定成本的差異在于A、與性態(tài)量的關(guān)系B、與特定管理決策的關(guān)系C、與性態(tài)量和特定決策行為的關(guān)系D、兩者

37、之間并不存在什么關(guān)系22、在決策分析過程中，從各個(gè)備選方案中，選取最優(yōu)方案而放棄次優(yōu)方案所喪失的潛在收益為A、沉沒成本B、機(jī)會(huì)成本C、現(xiàn)時(shí)成本D、付現(xiàn)成本23、成本決策方法的運(yùn)用主要取決于A、管理問題B、成本性質(zhì)C、決策人員D、預(yù)期的決策結(jié)果24、在成本差異分析中，變動(dòng)性制造費(fèi)用的開支差異類似于A、直接人工效率差異B、直接材料用量差異C、直接材料配比差異D、直接人工工資率差異25、制造成本法和標(biāo)準(zhǔn)成本法之間的根本區(qū)別在于A、成本計(jì)算對(duì)象

38、B、費(fèi)用歸集與分配C、成本項(xiàng)目設(shè)置D、成本控制職能26、成本報(bào)表是服務(wù)于企業(yè)內(nèi)部經(jīng)營(yíng)管理目的的報(bào)表，它是否受外界因素的影響A、受外界因素影響B(tài)、不受外界因素影響C、有時(shí)受，有時(shí)不受影響D、與外界因素有關(guān)27、正確編制()，可以為企業(yè)核定流動(dòng)資金定額提供依據(jù)。A、主要產(chǎn)品單位成本表B、商品產(chǎn)品成本表C、生產(chǎn)費(fèi)用表D、財(cái)務(wù)費(fèi)用明細(xì)表28、制造費(fèi)用表的編制A、按年B、按季C、按月D、按旬29、原材料利用率變動(dòng)對(duì)單位產(chǎn)品成本的影響程度，可按下式