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1、福师成本管理会计在线作业二答案(Fu Shi cost management accounting online homework two answer)Fu Shi cost management accounting online homework two I.radio questions:1.the salary of workshop managers shall be included():(full:2)A.pays for welfare B.generation cost C.manufacturing expense D.management fees The correc
2、t answer:C 2.cost reduction means from which the production steps,the consumption of semi-finished products on the steps of a comprehensive cost,in accordance with the previous step completion of half finished project cost ratio for the original cost reduction project(out)(2)A.,the last one B.,one i
3、n the middle C.,the last one D.choose one at will The correct answer:C 3.the most basic functions of cost accounting are():(full:2)A.cost forecast B.costing C.cost analysis D.cost control The correct answer:B 4.the most important sign of the method of calculating cost is():(full:2)A.product cost cal
4、culation object B.product costing period C.cost allocation between finished product and product Collection and distribution of D.factor costs The correct answer:A 5.,the cost of semi-finished products and the physical circulation of the same,and no cost reduction method is():(2)product 知识目标使用索引功能增加超
5、级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制A.stepwise
6、 step by step method B.integrated step by step method C.sequencing and sequencing method D.parallel step method The correct answer:C 6.the cost model of mixed costs is y=a+bx,where a represents():(full:2)A.fixed cost segment B.total cost C.unit variable costs D.variable cost component The correct an
7、swer:A 7.,in the various factors that affect the change in profits,which of the following is the most sensitive():(full:2)?A.unit variable costs B.sales C.unit price D.total fixed cost 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控
8、制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制The correct answer:C 8.the decomposition of mixed cost scatter diagram method,by visual inspection between the c
9、ost point draw a reflect the cost changing trend line,the line intersection with the axis is fixed cost,variable cost is the slope.In theory,which of the following is the smallest of the cost points of the line(full:2)?A.stepwise step by step method B.integrated step by step method C.sequencing and
10、sequencing method D.parallel step method The correct answer:C 9.the following described the characteristics of fixed costs,and the correct is():(full:2)Positive proportion variability of fixed costs of A.units Invariance of B.unit fixed costs Positive proportion variation of the total fixed cost of
11、C.Invariance of the total fixed cost of D.The correct answer:D 10.,the cost accounting should not include():(full marks:2)知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有
12、交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制A.financial expenses calculation B.management expense accounting C.operating expenses accounting D.manufacturing expense accounting The correct answer:D 11.if the selling prof
13、it margin is 20%and the variable cost rate is 40%,the margin of safety should be():(full:2)A.33.33%B.35%C.12%D.18%The correct answer:A 12.all kinds of waste losses found during or after production are not included():(full:2)A.repair scrap pay B.repair scrap material C.non repairable scrap scrap loss
14、 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的
15、交互控制D.implementation of“three pack”loss The correct answer:D 13.the confirmation criteria for manufacturing costs are():(full:2)A.confirmed by function department B.is confirmed by cost nature C.is recognized for administrative purposes D.is confirmed by proportioning The correct answer:A 14.in a sm
16、all industrial enterprise,two general ledger accounts for production costs and manufacturing costs can be combined into one():(full:2)A.Basic production cost ledger B.auxiliary production cost ledger C.production expenses ledger D.manufacturing expense ledger 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设
17、置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制The correct answer:C 15.the following
18、 methods are part of the finished product and the method of distributing the cost between the products at the end of the month is():(full:2)A.direct allocation method B.plan cost allocation method C.production hour ratio method D.quota proportion method The correct answer:D 16.,the interactive alloc
19、ation method of auxiliary production costs is distributed at one time():(full:2)A.allocation among benefit units B.benefit from the allocation of ancillary production workshops C.assisted production is distributed amongo ther benefit D.is allocated between the basic workshops benefiting The correct
20、answer:B 17.,according to the principle of CVP analysis,measures to increase the margin of safety without reducing the critical point of profit and loss are():2)units 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交
21、互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制A.raise unit price B.increases production and sales C.reduces unit variable costs D.compression fixed cost The correct answer:B Th
22、e 18.batch method is applicable()(full:2)A.small batch production B.produces large quantities of goods C.a large number of large,multi-step production D.a large number of large,single step production The correct answer:A 19.the end of each period shall be direct():(full marks:2)A.carry over gains an
23、d losses B.included in production costs C.included in prepaid expenses D.is included in the accrued expenses 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演
24、示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制The correct answer:A 20.,under the premise of changing the production and operation capacity of enterprises,measures taken to reduce the total fixed cost are usually reduced():(2)A.constra
25、int fixed cost B.discretionary fixed costs C.semi fixed costs D.unit fixed costs The correct answer:A Two,multiple-choice questions:1.the types of standard costs are():(full:2)A.standard cost of ideals B.basic standard cost C.normal standard cost D.excess standard cost The correct answer:ABC 2.the f
26、ollowing elements of the cost of production are():(full:2)知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何
27、改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制A.outsourcing materials B.outsourcing fuel C.depreciation expense D.manufacturing expense The correct answer:ABC 3.among the following factors,the size of the economic order quantity is():(2)A.fixed monthly salary for warehouse personnel A
28、nnual consumption of B.inventory C.order cost D.insurance reserves The correct answer:BC 4.decomposition methods for mixed costs are():(full:2)A.high and low point method B.scatter plot method C.regression line method D.accounting analysis 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应
29、用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制The correct answer:ABCD 5.,the way to reduce the profit a
30、nd loss critical point is():(full:2)A.increase variable costs B.raise unit price C.reduces fixed costs D.expects sales to increase The correct answer:BC 6.in the following statements on the risk of investment options,the correct ones are():(full:2)The narrower the probability distribution of the exp
31、ected return of A.,the smaller the risk of investment The narrower the probability distribution of the expected return of B.,the greater the risk of investment The greater the standard deviation of the expected return on C.,the greater the risk of investment The smaller the standard deviation of the
32、 expected rate of return for D.,the greater the risk of investment The correct answer:AC 7.,the main drawback of the static payback period of the 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像
33、这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制investment plan is():(full:2)A.is unlikely to measure the risk of an enterprises investment B.does not consider the monetary value of time C.did not co
34、nsider the cash flow after the expiration of the recovery D.can not measure the level of return on investment The correct answer:BCD 8.affected by production characteristics and management requirements,Costing objects have the following forms(2)A.product variety B.product type C.product approval D.p
35、roduct production process The correct answer:ACD 9.the type of internal transfer price is():(full:2)A.market prices B.to“cost”as an internal transfer price 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文
36、稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制C.negotiated price D.double price The correct answer:ABCD 10.the allocation of auxiliary production costs by means of interactive allocation
37、has the following characteristics(2)A.considers the factors of mutual service between the auxiliary production workshops and improves the accuracy of cost calculation B.auxiliary workshop cost savings and overruns difference by the basic production workshop and other departments to benefit from the
38、burden,is not conducive to performance appraisal C.timely understanding of the auxiliary workshop cost overruns and savings reasons,is conducive to clear economic responsibility D.auxiliary production cost allocation is carried out in two steps,first internal allocation,and then external allocation
39、The correct answer:ABD Three、judgment questions:1.,the so-called cost factor is the classification of costs according to economic content.(full marks:2)A.error B.correct 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文
40、稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制The correct answer:B 2.depreciation costs and payroll costs are product cost items.(full marks:2)A.error B.correct The correct
41、answer:A 3.,the restoration of waste refers to the repair can be used,but also economically cost-effective waste.(full marks:2)A.error B.correct The correct answer:B 4.,in essence,standard costing is a cost managementa pproach.(full marks:2)A.error B.correct The correct answer:B 5.,within a certain
42、period and a certain amount of business units,fixed costs are not affected by changes in business volume.(full marks:2)知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控
43、制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制A.error B.correct The correct answer:A 6.the distribution of completed products and distribution costs in the product between the equivalent units method for wages and other expe
44、nses,the distribution is not suitable for raw material costs.(full marks:2)A.error B.correct The correct answer:A 7.,the method of parallel connection and step by step is adopted,and the cost of the semi-finished product is not counted in each production step.(full marks:2)A.error B.correct The corr
45、ect answer:B 8.binding fixed costs are usually formulated by the management authority before the start of each fiscal year.Once the budget is made,it will play a binding role on the annual fixed costs.(full marks:2)A.error 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重
46、点创建交互控制和演示文稿的调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制B.correct The correct answer:A 9.the salaries and benefits of all personne
47、l in an enterprise should be included in the cost of the product because the salary is an integral part of the cost of the product.(full marks:2)A.error B.correct The correct answer:A 10.activity-based costing to meet customer demand,product small batch production,product color,variety and improve t
48、he premise.(full marks:2)A.error B.correct The correct answer:B 11.,the volume of business within the relevant scope of change,unit variable costs are fixed.(full marks:2)A.error B.correct The correct answer:B 知识目标使用索引功能增加超级链接设计交互控制功能为幻灯片中的对象设置自定义动画设置动画出现的方向速度顺序音效等能力目标应用信息技术解决实际问题的能力教学重点创建交互控制和演示文稿的
49、调试与放映教学难点创建反思使学生对演播放带有交互控制和动态效果功能的演感受演示文稿的交互控示文稿的功能有示文稿问题想不想学制作像这个演示制和动态效果功能一个感性认识文稿一样带有交互控制和动态效果功能的演示文稿只有在对演示文稿学习课本和小可以激发学习的欲望问题在播放演示文稿的过程中如组合作学习的方式寻找何改变幻灯片的播放次序呢答案并交流汇报能使学生明确如何对演示文稿准备一个目录幻灯本实践项目的具片以实现结构图中设计的交互控制12.the distribution of completed products and distribution costs in the product between
50、 the equivalent units method for wages and other expenses,the distribution is not suitable for raw material costs.(full marks:2)A.error B.correct The correct answer:A 13.,if only one product is specified in an order,but it belongs to a large and complex product with great value and long production c