成本会计试题（Cost accounting questions）.docVIP

成本会计试题（Cost accounting questions） 1. in the various allocation methods of auxiliary production costs, the distribution results are most accurate () (1 points), A. direct allocation method, B. sequential allocation method, C. interactive allocation method, D. algebra assignment method Answer: D standard. 2. the accounting items to be included in the cost of the material directly used in the production of the product and which constitute the entity of the product are () (1 points) A. production costs, B. manufacturing costs, C. management fees, D. operating expenses Answer: A standard. 3. the remaining materials shall be prepared (and) returned to the warehouse. (1) A. B. requisitions Chukuchan C. material return single D. cumulative disbursement list Answer: C standard. 4. auxiliary production workshop completion of warehousing tools, mold should debit () subjects, credited to the auxiliary production costs subjects. (1 points) A. low value consumables, B. repair parts, C. raw materials, D., homemade semi-finished products Answer: A standard. 5. the general consumable material of the basic production workshop shall be credited to () account. (1 points) A. basic production costs, B. management fees, C. manufacturing costs, D. sales costs Answer: C standard. 6., the auxiliary production costs are allocated directly to the beneficiary units outside the auxiliary production. The allocation methods are () (1 points), A. sequential allocation method, B. direct allocation method, C. algebra assignment method, and D. interactive allocation method Answer: B standard. 7. the collection and distribution of auxiliary production costs are carried out through () subjects. (1 points) A. basic production costs, B. auxiliary production costs, C. auxiliary production, D. prepaid expenses Answer: B standard. 8. the accounting items to which the administrative personnel of the enterprise should be included are (). (1 points) A. out of business expenses, B. payable, employee compensation