2015会计题库（2015 accounting questions bank）.docVIP

2015会计题库（2015 accounting questions bank） Test items: product cost accounting system in 2014 -- enterprise (Trial) - Industrial Enterprises 1. (judgment test) of a product between completed production and products used in the production cost allocation according to the beginning of a fixed number of product cost calculation method, the production cost of the products occurred in December, and also is the product that the cost of finished products A, B, correct mistakes Correct answer: error 2. (RadioButtonList) calculation method of the cost of the product, suitable for single step, mass production is () A, B, C variety of batch method, D method, gradually transfer costs accountiong Answer: a 3. (judgment test) to calculate the product cost by batch method, does not exist in the completed production and distribution costs in the end product problem between A, B, correct mistakes Correct answer: error 4. (Dan Xuanti) cost accounting tasks and the center link is the most basic () A, cost forecasting, cost planning, preparation of B audit and control the cost of C, cost accounting, production and management decision-making provide the actual cost accounting information in the enterprise D Answer: C At the end of 5. (judgment) is nearing completion in the product, can calculate the cost according to the finished product A, B, correct mistakes Correct answer: right 6. (Dan Xuanti) classification of product cost calculation (for) A, the varieties and specifications of various products, B can be classified according to certain standards of product C, mass produced products, varieties, specifications and D can be classified according to certain standards of products Answer: D 7. (judgment) sequential allocation method of auxiliary production cost is the auxiliary production cost between the auxiliary production workshop, sorted according to how much benefit, benefit much in the front row, the first cost allocation out; benefit less in the back row, after the method of cost a