成本管帐常考题(国外英文资料).doc

成本会计常考题(国外英文资料) (1) it is for the proper division of the amortization of cross-stage costs. A monthly fee limit The line between the cost of production and the cost of production C: the cost boundary between the various products of C D finished product line with the cost of product Answer: A, In the distribution of the following auxiliary production costs, the most accurate distribution is () A directly distributive method B algebraic distribution C interactive distribution method D plan cost allocation Answer: B In the distribution of the following auxiliary production costs, the easiest way to distribute the results is () A directly distributive method B algebraic distribution C interactive distribution method D plan cost allocation Answer: A, In the case of companies producing a variety of products, the hourly wages of the production workers who consume the same amount of products are the (). A is directly included in the fee B indirectly C indirect production cost of production Answer: B In the case of seasonal production, the applicable method for the distribution of manufacturing costs is (). The ratio of the production hours to the production of workers C machine time ratio method D according to the annual plan allocation method Answer: D (1) the loss of all kinds of waste should not include () A repairman compensation fee B to repair waste materials C shall not be able to repair the loss of the waste Answer: D In the case of the product, the product is not calculated in the product cost method. A each month in the product quantity is very small B each month in the product quantity is very big At the end of the month, the change in product volume in late C is very small Answer: A, Late 8, single topic selection: a product in the product number is larger, the end of the month in the product quantity change is bigger also, the proportion of direct material costs account for the product cost is larger, in order to simplify the cost allocation of work, late in t