初级会计练习题.doc

1、According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exch

2、ange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on the

3、 partys advanced nature and purity, in the party, with “pragmatic and clean for the people“ as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the partys major decision

4、 is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education pr

5、actice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Partys 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020

6、 Chinas gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dr

7、eam of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow

8、is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China

9、was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the partys mass line, helps

10、to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have “common language“ socialist countries must have “unity of will“. History hasproved that a people and a nation, if it does

11、not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means

12、 of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Ch

13、inese, reflecting today . Into sex and purity, and the inevitable requirement of constantly improving the partys governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the partys flesh-and-blood ties with the masses, so that our p

14、arty will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been a common fate with the masses, this is the magic weapon for our party to alw

15、ays maintain the advanced nature and purity. Strengthening the construction of partys advanced nature and purity and enhancing the partys ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work

16、 merits this is a measure of the partys fundamental standards, is a measure of the partys advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental in

17、terests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of

18、people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamen

19、tal purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by

20、the masses, pay attention to listen to the masses assessment, which itself was the partys advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally

21、 value the close relations with the masses, do a lot of productive work, but there are still some一、单项选择题1成本会计的最基本职能是（ ）A成本预测 B成本决策 C成本核算 D成本分析2生产经营费用按费用的（ ）分类形成要素费用。A经济内容 B经济性质 C经济用途 D经济作用3下列项目中不能计入产品成本的费用是（）A企业管理人员的工资及福利费 B企业支付的动力费用C生产工人的工资及福利费 D车间管理人员工资及福利费4对大量大批生产的产品，应当以（ ）作为产品成本计算对象。A产品的品种 B产品的批

22、次 C产品的生产步骤 D产品的类别5甲、乙两种产品的重量不同、材料单位消耗量基本相同、企业没有制定材料单位消耗定额、材料领用时未能区分每种材料的消耗量，则对甲、乙产品共同消耗的材料费用，可以用作为分配标准的是（ ）A完工产品的重量 B完工产品的数量 C每种产品的材料消耗定额 D每种产品的实际材料消耗量6某基本生产车间本月归集制造费用 15000元，本月该车间生产了 A、B 两种产品，产量分别为 200件和 300件。本月该车间为生产 A、B 产品共耗用生产工时 8000小时。其中 A产品 3000小时，B 产品 5000小时。则该车间制造费用的分配率为（）A30 B5 C3 D1.8757实际

23、成本计价时，使期末结存材料价值接近市价的材料计价方式是（）A先进先出法 B后进先出法 C加权平均法 D个别计价法8实际成本计价时，使期末结存材料价值背离市价的材料计价方式是（）According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put thi

24、s stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line educatio

25、n practice activities of major meaning Partys 18 major distinct proposed to focus on the partys advanced nature and purity, in the party, with “pragmatic and clean for the people“ as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secret

26、ary and adhere to strictly administering the party, strengthen the partys major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployment, is the important measure to advance the great cause of socia

27、lism with Chinese characteristics. First, carry out the partys mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Partys 18 to promote strategic deployment to buil

28、ding socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 Chinas gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democrat

29、ic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national pros

30、perity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger C

31、hina, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental s

32、tarting point and ending point. Strengthen the education of the partys mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have “common language“ socialist countr

33、ies must have “unity of will“. History hasproved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a

34、joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integra

35、ting force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today . Into sex and purity, and the inevitable requirement of constantly improving the partys governing capacity. Strengthening the construction of the advanced nature and purity, the core prob

36、lem is always maintaining the partys flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has

37、always been a common fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of partys advanced nature and purity and enhancing the partys ruling ability will eventually be implemented to realize, safeguard and de

38、velop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the partys fundamental standards, is a measure of the partys advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming maj

39、ority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a cle

40、ar political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materia

41、lism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined

42、 in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses assessment, which itself was the partys advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the

43、people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still someA先进先出法 B后进先出法 C加权平均法 D个别计价法9下列项目中，不属于工资总额的是（）A生产工人的工资 B管理人员的工资C退休人员的生活费 D福利机构人员的工资10王某去年 8月参加工作（病假扣发比例为 40%），月标准工资

44、418元，本月日历天数为 31天，出勤 19天，双休日 8天，病假 4天（合双休日 1天）。若按月薪制计算，月工作天数为 20.9天，则本月应付王某的计时工资是（）A386 元 B394 元 C396 元 D418 元11李某本月生产甲零件 2000只，其中合格品 1950只，工废品 30只，料废品 20只。本月李某计算计件工资的甲零件数量是（）A2000 B1980 C1970 D195012使分配结果最正确的辅助生产费用分配方法是（）A直接分配法 B交互分配法 C代数分配法 D顺序分配法13下列制造费用分配方法中，使制造费用账户可能出现余额的是（ ）A工时比例法 B工资比例法 C机时比例法

45、 D年度计划分配率法14如果同一车间生产若干产品的机械化程度不同，则对该车间发生的制造费用宜采用的分配方法是（ ）A工时比例法 B工资比例法 C机时比例法 D年度计划分配率法15停工损失不包括（ ）期间发生的损失。A季节性停工 B大修理停工 C自然灾害停工 D计划减产停工16下列各方法中，不属于计算产品成本方法的是（ ）A分批法 B分步法 C品种法 D约当产量法17产品成本计算分批法的成本计算对象是（）According to Office Party of mass line education practice activities led group of unified arrange

46、ments, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of ma

47、ss line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on the partys advanced nature and purity, in the party, with “pragmatic and clean for the people“ as th

48、e main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the partys major decision is in line with the public expectations and strengthening the construction of learning-oriented

49、service innovation of Marxist partys major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese