成本会计历年试题及答案.doc

1、We will continue to improve the companys internal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a control post independent oversight role of ev

2、aluation complying with third-party responsibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information management to ensure full communication “zero resista

3、nce“. To constantly perfect ERP, and BFS+, and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play information system on enterprise of Assistant role; t

4、o perfect daily run maintenance operation of records, promote problem reasons analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees application information system of capacity and level. Humanistic care to ensure “zero.“ To streng

5、thening Humanities care, continues to foster company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and labour protection, organization career health m

6、edical, control career against; continues to implementation psychological warning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly fraternity of Humanities environment. To strengthen risk management, ensure that the business

7、 of “zero risk“. To strengthened business plans management, will business business plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and energy-saving scheduling, national policy trends, strengthening track, active should; to

8、 implementation State-owned assets method, further specification business financial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control feedback of closed ring management, improve risk prevention capacity. To further standa

9、rdize trading, and strive to achieve “according to law, standardize and fair.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process control, enhance employee evaluation and levels of effective communication to improve perf

10、ormance management. To further quantify and refine employee standards . Work, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pioneer model role; to continues to strengthening “four good“ leadership construction, ful

11、l play levels cadres in enterprise development in theof backbone backbone role; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independent Commission against corruption work level, strengthening on enterprise business key l

12、ink of effectiveness monitored. , And maintain stability. To further strengthen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education, supervision, and evaluation as one of the traffic safety management mechanism. To cons

13、cientiously sum up the Olympic security controls, promoting integrated management to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell is about to ring, at this time of year, we clearly feel the pulse of the XX power gener

14、ation company to flourish, to more clearly hear XX power generation companies mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future development opportunities, we more exciting fight more spirited. Employees, let us together acr

15、oss 2013 full of challenges and opportunities, to create a green, low-cost operation, full of humane care of a world-class power generation company and work hard! The occasion of the Spring Festival, my sincere wish that you and the families of the staff in the new year, good health, happy, happy一、单

16、项选择题(在下列每小题四个备选答案中选出一个正确答案，并将其字母标号填入“答卷”纸上相应题号的括号中。每小题 1 分，共 30 分)1、按产品的理论成本，不应计入产品成本的是A、生产管理人员工资 B、废品损失 C、生产用动力 D、设备维修费用2、对本期生产经营性支出，为了正确地计算产品的生产成本，应划清的界限是A、生产成本和制造费用 B、制造成本和期间成本C、制造费用和管理费用 D、管理费用和财务费用3、制造成本的确认标准是A、按职能部门确认 B、按费用性质确认C、按管理目的确认 D、按配比关系确认4、辅助生产费用分配结果比较准确，但分配计算过程较复杂的分配方法是A、计划成本分配法 B、顺序分

17、配法C、代数分配法 D、交互分配法5、可以计入“直接材料”成本项目的材料费用是A、为组织管理生产用的机物料 B、为组织管理生产用的低值易耗品C、生产过程中间接耗用的材料 D、直接用于生产过程中的原材料6、企业生活福利部门计提的职工福利费应借记的科目是A、应付福利费 B、职工福利基金 C、管理费用 D、生产成本7、辅助生产费用直接分配法的特点是辅助生产费用A、直接计入“生产成本辅助生产成本”科目B、直接分配给所有受益的车间、部门C、直接分配给辅助生产以外的各受益单位D、直接计入辅助生产提供的劳务成本8、“预提费用”科目月末A、可能有借方余额 B、可能有贷方余额C、如果有余额，可能在借方，也可能在

18、贷方D、没有余额9、如果某种产品所耗原材料费用在产品成本中所占比重很大，在产品成本的确定可使We will continue to improve the companys internal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a

19、 control post independent oversight role of evaluation complying with third-party responsibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information managem

20、ent to ensure full communication “zero resistance“. To constantly perfect ERP, and BFS+, and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play informa

21、tion system on enterprise of Assistant role; to perfect daily run maintenance operation of records, promote problem reasons analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees application information system of capacity and leve

22、l. Humanistic care to ensure “zero.“ To strengthening Humanities care, continues to foster company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and l

23、abour protection, organization career health medical, control career against; continues to implementation psychological warning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly fraternity of Humanities environment. To streng

24、then risk management, ensure that the business of “zero risk“. To strengthened business plans management, will business business plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and energy-saving scheduling, national policy

25、trends, strengthening track, active should; to implementation State-owned assets method, further specification business financial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control feedback of closed ring management, impro

26、ve risk prevention capacity. To further standardize trading, and strive to achieve “according to law, standardize and fair.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process control, enhance employee evaluation and lev

27、els of effective communication to improve performance management. To further quantify and refine employee standards . Work, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pioneer model role; to continues to strength

28、ening “four good“ leadership construction, full play levels cadres in enterprise development in theof backbone backbone role; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independent Commission against corruption work lev

29、el, strengthening on enterprise business key link of effectiveness monitored. , And maintain stability. To further strengthen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education, supervision, and evaluation as one of th

30、e traffic safety management mechanism. To conscientiously sum up the Olympic security controls, promoting integrated management to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell is about to ring, at this time of year, w

31、e clearly feel the pulse of the XX power generation company to flourish, to more clearly hear XX power generation companies mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future development opportunities, we more exciting fight

32、 more spirited. Employees, let us together across 2013 full of challenges and opportunities, to create a green, low-cost operation, full of humane care of a world-class power generation company and work hard! The occasion of the Spring Festival, my sincere wish that you and the families of the staff

33、 in the new year, good health, happy, happy用的方法是A、约当产量法 B、在产品按固定成本法C、在产品按所耗原材料费用计算法D、在产品按完工产品成本法10、食品厂在生产一些时令、节令食品时，既可将品种法与分类法结合，又可以将( )与分类法结合。A、分批法 B、分步法 C、系数法 D、定额法11、采用分类法的目的是A、分类计算产品成本 B、分品种计算产品成本C、简化各类产品成本的计算工作 D、简化各种产品成本的计算工作12、成本还原是指从( )生产步骤起，将其耗用上一步骤的自制半成品的综合成本，按照上一步骤完工半成品的成本项目的比例分解还原为原来的成本项

34、目。A、最前一个 B、中间一个 C、最后一个 D、随意任选一个13、产品成本计算的分批法，应以A、每种产品设置成本计算单 B、每批产品设置成本计算单C、产品类别设置成本计算单 D、产品生产步骤设置成本计算单14、产品成本计算的最基本的方法是A、分类法 B、分步法 C、分批法 D、品种法15、决定成本计算对象的因素是生产特点和A、成本计算实体 B、成本计算时期 C、成本管理要求 D、成本计算方法16、以每批商品的实际进价作为该批商品的销售成本的方法称之为A、分批实际进价法 B、先进先出法 C、后进先出法 D、毛利率计算法17、在汽车营运过程中发生的不能直接计入成本核算对象的各种费用称之为A、车辆

35、费用 B、营运间接费用 C、营运费用 D、间接费用18、流通企业在整个经营环节所发生的各种费用称之为A、管理费用 B、财务费用 C、经营费用 D、销售费用19、成本的性态是指We will continue to improve the companys internal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to fur

36、ther strengthen internal controls, play a control post independent oversight role of evaluation complying with third-party responsibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance wi

37、th law. Deepening the information management to ensure full communication “zero resistance“. To constantly perfect ERP, and BFS+, and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system appli

38、cation of breadth and depth, play information system on enterprise of Assistant role; to perfect daily run maintenance operation of records, promote problem reasons analysis and system handover; to strengthening BFS+, and ERP, and SCM, technology application of training, improve employees applicatio

39、n information system of capacity and level. Humanistic care to ensure “zero.“ To strengthening Humanities care, continues to foster company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich e

40、mployees life; strengthening health and labour protection, organization career health medical, control career against; continues to implementation psychological warning prevention system, training employees health of character, and stable of mood and enterprising of attitude, created friendly frater

41、nity of Humanities environment. To strengthen risk management, ensure that the business of “zero risk“. To strengthened business plans management, will business business plans cover to all level, ensure the business can control in control; to close concern financial, and coal electric linkage, and e

42、nergy-saving scheduling, national policy trends, strengthening track, active should; to implementation State-owned assets method, further specification business financial management; to perfect risk tube control system, achieved risk recognition, and measure, and assessment, and report, and control

43、feedback of closed ring management, improve risk prevention capacity. To further standardize trading, and strive to achieve “according to law, standardize and fair.“ Innovation of performance management, to ensure that potential employees “zero fly“. To strengthen performance management, process con

44、trol, enhance employee evaluation and levels of effective communication to improve performance management. To further quantify and refine employee standards . Work, full play party, and branch, and members in “five type Enterprise“ construction in the of core role, and fighting fortress role and pio

45、neer model role; to continues to strengthening “four good“ leadership construction, full play levels cadres in enterprise development in theof backbone backbone role; to full strengthening members youth work, full play youth employees in company development in the of force role; to improve independe

46、nt Commission against corruption work level, strengthening on enterprise business key link of effectiveness monitored. , And maintain stability. To further strengthen publicity and education, improve the overall legal system. We must strengthen safety management, establish and improve the education,

47、 supervision, and evaluation as one of the traffic safety management mechanism. To conscientiously sum up the Olympic security controls, promoting integrated management to a higher level, higher standards, a higher level of development. Employees, today is lunar calendar on December 24, the ox Bell

48、is about to ring, at this time of year, we clearly feel the pulse of the XX power generation company to flourish, to more clearly hear XX power generation companies mature and symmetry breathing. Recalling past one another across a railing, we are enthusiastic and full of confidence. Future developm

49、ent opportunities, we more exciting fight more spirited. Employees, let us together across 2013 full of challenges and opportunities, to create a green, low-cost operation, full of humane care of a world-class power generation company and work hard! The occasion of the Spring Festival, my sincere wish that you and the families of the staff in the new year, good health, happy, happyA、成本发生的原因 B、成本的具体形态C、成本的经济用途 D、成本的补偿20、在生产过程中，企业实际发生的费用与定额费用的差异是A、定额变动差异 B、耗用量差异 C、费用率差异 D、定额差异21、约束性固定成本和酌量性固定成本的差异在于A、与性态量的关