成考院校在线答案
- 2023-02-12 [单选] <p class="p" style="margin-right:0.0000pt;margin-left:0.0000pt;mso-para-margin-right:0.0000gd;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;mso-char-indent-count:0.0000;line-height:150%;">12、<span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">通过建立联立方程组，求解辅助生产车间产品和劳务的单位成本，从而根据各受益单位</span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">实耗劳务量分配辅助生产费用的分配方法是（</span><span style="mso-spacerun:'yes';font-family:ˎ̥;mso-fareast-font-family:Microsoft Yahei;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2023-02-12 [单选] <p class="p" style="margin-right:0.0000pt;margin-left:0.0000pt;mso-para-margin-right:0.0000gd;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;mso-char-indent-count:0.0000;text-align:left;line-height:150%;">18、<span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">可修复废品在返修过程中所发生的料工费，作为（<font face="ˎ̥"> </font></span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <font face="永中宋体">）处理。</font></span><span style="font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2023-02-12 [单选] <p class="MsoNormal">13、<span style="font-family:宋体">下列不属于工业企业成本项目的是( )。</span></p>
- 2023-02-12 [单选] <p class="MsoNormal">14、<span style="font-family:宋体">各月在产品数量变动较大的情况下，采用在产品按定额成本计价法将生产费用在完工产品和在产品之间进行分配时，可能导致( )。</span></p>
- 2023-02-12 [单选] <p class="MsoNormal">12、<span style="font-family:宋体">基本生产成本按( )。</span></p>
- 2023-02-12 [单选] 16、某车间采用按年度计划分配率分配法分配制造费用。该车间全年制造费用计划为3780元。全年各种产品的计划产量为：甲产品200件，乙产品400件；单件产品的工时定额为：甲产品5小时，乙产品2小时。据此计算的该车间制造费用年度计划分配率是（ ）。
- 2023-02-12 [单选] <p class="p" style="margin-right:0.0000pt;margin-left:0.0000pt;mso-para-margin-right:0.0000gd;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;mso-char-indent-count:0.0000;line-height:150%;">15、<span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">停工损失不多，平时发生停工损失时，</span><span style="font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">可</span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">在集合分配帐户（</span><span style="mso-spacerun:'yes';font-family:ˎ̥;mso-fareast-font-family:Microsoft Yahei;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">）借方汇集。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2023-02-12 [单选] <p class="p" style="margin-right:0.0000pt;margin-left:0.0000pt;mso-para-margin-right:0.0000gd;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;mso-char-indent-count:0.0000;line-height:150%;">8、<span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列不属于费用要素的是</span><span style="font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">（</span><span style="mso-spacerun:'yes';font-family:ˎ̥;mso-fareast-font-family:Microsoft Yahei;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> </span><span style="mso-spacerun:'yes';font-family:永中宋体;mso-hansi-font-family:ˎ̥;mso-bidi-font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2023-02-12 [单选] 16、下列各种分步法中，半成品成本不随实物转移而结转的方法是（ ）。
- 2023-02-12 [单选] <p class="MsoNormal">15、<span style="font-family:宋体">可修复废品返修前发生的生产费用( )。</span></p>