[ { "id": "cost_accounting_0", "question": "马克思主义政治经济学认为成本属于____。", "A": "资产价值的计量", "B": "收入利益的分配", "C": "所耗价值的补偿", "D": "取得利益的依据", "answer": "C" }, { "id": "cost_accounting_1", "question": "能直接记入“生产成本”账户的材料费用是指____。", "A": "生产产品领用的外购材料", "B": "生产车间管理领用的材料", "C": "辅助生产领用的材料", "D": "行政部门管理领用的材料", "answer": "A" }, { "id": "cost_accounting_2", "question": "待摊费用按月摊销时，应记入____。", "A": "“生产成本”科目的借方", "B": "“制造费用”科目的贷方", "C": "“管理费用”科目的借方", "D": "“待摊费用”科目的贷方", "answer": "D" }, { "id": "cost_accounting_3", "question": "区分各种成本计算基本方法的主要标志是____。", "A": "成本计算对象", "B": "成本计算日期", "C": "间接费用的分配方法", "D": "完工产品与在产品之间费用的分配方法", "answer": "A" }, { "id": "cost_accounting_4", "question": "在作业成本法下，制造费用的分配标准为____。", "A": "工时", "B": "产量", "C": "成本动因", "D": "检验次数", "answer": "C" }, { "id": "cost_accounting_5", "question": "按成本与产量的依存关系，可将企业成本划分为____。", "A": "生产成本与劳务成本", "B": "财务成本与管理成本", "C": "固定成本与变动成本", "D": "边际成本与沉没成本", "answer": "C" }, { "id": "cost_accounting_6", "question": "分配加工费用时所采用的在产品完工率，是指在产品____。", "A": "所在工序的工时定额之半与完工产品工时定额的比率", "B": "所在工序的工时定额与完工产品工时定额的比率", "C": "上道工序止累计工时定额和所在工序工时定额之半的合计数与完工产品工时定额的比率", "D": "所在工序止累计的工时定额与完工产品工时定额的比率", "answer": "C" }, { "id": "cost_accounting_7", "question": "企业汇兑损益应计入的会计科目是____。", "A": "“财务费用”", "B": "“管理费用”", "C": "“销售费用”", "D": "“制造费用”", "answer": "A" }, { "id": "cost_accounting_8", "question": "划分产品成本计算的基本方法和辅助方法的标准是____。", "A": "成本计算工作的简繁", "B": "对成本管理作用的大小", "C": "成本计算是否及时", "D": "对计算产品实际成本是否必不可少", "answer": "D" }, { "id": "cost_accounting_9", "question": "在以成本作为内部结算价格中，什么使提供产品和劳务的部门将其工作的成绩和缺陷全部不折不扣转给了使用部门，而使用部门本不应该对这些成绩和缺陷承担责任____。", "A": "实际成本法", "B": "标准成本法", "C": "标准成本加成法", "D": "变动成本法", "answer": "A" }, { "id": "cost_accounting_10", "question": "一般说来，实际工作中的成本开支范围与理论成本包括的内容____。", "A": "是有一定差别的", "B": "是相互一致的", "C": "是不相关的", "D": "是相互可以代替的", "answer": "A" }, { "id": "cost_accounting_11", "question": "直接用于产品生产的燃料费用，应直接计入或者分配计入____。", "A": "“制造费用”科目", "B": "“管理费用”科目", "C": "“财务费用”科目", "D": "“生产成本”科目", "answer": "D" }, { "id": "cost_accounting_12", "question": "在计算完工产品成本时，如果不计算在产品成本，必须具备的条件是____。", "A": "月末在产品数量很少", "B": "月末在产品数量较少", "C": "月末在产品数量较稳定", "D": "定额管理基础较好", "answer": "A" }, { "id": "cost_accounting_13", "question": "企业销售产品或提供劳务发生的应由企业负担的保险费、广告费等属于____。", "A": "管理费用", "B": "销售费用", "C": "制造费用", "D": "财务费用", "answer": "B" }, { "id": "cost_accounting_14", "question": "成本费用利润率，无论采用那种形式计算都是产品销售利润或营业利润或利润总额对____。", "A": "成本的比率", "B": "成本费用的比率", "C": "费用的比率", "D": "产值的比率", "answer": "B" }, { "id": "cost_accounting_15", "question": "某公司计划在明年实现销售收入200000元，销售税率为8$\\%$，明年的目标利润为30000元，则企业的目标成本为____。", "A": "170000元", "B": "167600元", "C": "154000元", "D": "140000元", "answer": "C" }, { "id": "cost_accounting_16", "question": "内部结算价格中，成功的什么依赖于一个某种形式的外部市场，使“买”、“卖”双方可以自由地选择接受或拒绝某一价格。并且在双方矛盾无法解决时，企业高级管理层要进行必要的干预____。", "A": "市场价格", "B": "协商价格", "C": "双重内部结算价格", "D": "成本价", "answer": "B" }, { "id": "cost_accounting_17", "question": "企业基本生产车间计提的固定资产折旧费，应借记____。", "A": "“生产成本”科目", "B": "“管理费用”科目", "C": "“制造费用”科目", "D": "“待摊费用”科目", "answer": "C" }, { "id": "cost_accounting_18", "question": "按完工产品和月末在产品数量比例分配计算完工产品和月末在产品的原材料费用，必须具备的条件是____。", "A": "原材料随生产进度陆续投入", "B": "原材料在生产开始时一次投入", "C": "原材料消耗定额比较准确稳定", "D": "产品成本中原材料费用比重较大", "answer": "B" }, { "id": "cost_accounting_19", "question": "企业年销售净额低于1500万元时，可据实列入管理费用的业务招待费限额是____。", "A": "全年销售净额的3$‰$以下", "B": "全年销售净额的3$‰$以上", "C": "全年销售净额的5$‰$以下", "D": "全年销售净额的5$‰$以上", "answer": "C" }, { "id": "cost_accounting_20", "question": "在简化的分批法下，累计间接费用分配率____。", "A": "只是在各批产品之间分配间接费用的依据", "B": "只是在各批在产品之间分配间接费用的依据", "C": "只是完工产品与在产品之间分配间接费用的依据", "D": "既是各批产品之间，也是完工产品与在产品之间分配间接费用的依据", "answer": "D" }, { "id": "cost_accounting_21", "question": "成本分析的准备阶段应该做好的工作是____。", "A": "明确目的—确立标准—搜集资料", "B": "确立标准—明确目的—搜集资料", "C": "搜集资料—明确目的—确立标准", "D": "搜集资料—确立标准—明确目的", "answer": "A" }, { "id": "cost_accounting_22", "question": "产品单位成本分析的重点是____。", "A": "直接工资项目的分析", "B": "制造费用项目的分析", "C": "直接材料成本项目的分析", "D": "管理费用项目的分析", "answer": "C" }, { "id": "cost_accounting_23", "question": "若企业的生产部门、采购部门都是成本中心，由于材料质量不合格造成的生产车间超过消耗定额成本差异部分应由谁来负担____。", "A": "生产车间", "B": "采购部门", "C": "生产车间与采购部门共同", "D": "厂部", "answer": "B" }, { "id": "cost_accounting_24", "question": "成本核算的基本假定中“材料物资计价假定”的基础是____。", "A": "国家方针政策", "B": "企业会计准则", "C": "企业经营管理规章", "D": "企业成本分配标准", "answer": "B" }, { "id": "cost_accounting_25", "question": "企业行政管理部门计提的固定资产折旧费，应借记____。", "A": "“预提费用”科目", "B": "“财务费用”科目", "C": "“管理费用”科目", "D": "“制造费用”科目", "answer": "C" }, { "id": "cost_accounting_26", "question": "辅助生产费用直接分配法的特点是将辅助生产费用____。", "A": "直接记入“辅助生产成本”科目中", "B": "直接计入辅助生产提供的劳务成本中", "C": "直接分配给所有受益的车间和部门", "D": "直接分配给辅助生产以外的受益单位", "answer": "D" }, { "id": "cost_accounting_27", "question": "由于生产安排不当，计划错误，调度失误等造成的损失，应由谁负责____。", "A": "财务部门", "B": "劳动部门", "C": "生产部门", "D": "采购部门", "answer": "C" }, { "id": "cost_accounting_28", "question": "业绩考评是责任会计的重要环节，它通常以责任预算为依据，通过编制什么将实际完成情况与责任预算相比较，借以评价与考核各个责任中心的工作成果____。", "A": "责任报告", "B": "差异分析表", "C": "预算执行情况表", "D": "实际执行与预算比较表", "answer": "A" }, { "id": "cost_accounting_29", "question": "成本会计核算职能的最基本方面是____。", "A": "检查各项生产经营耗费的合理性、合法性和有效性", "B": "提供真实的、可以验证的成本信息", "C": "进行生产经营活动的评价", "D": "调节和指导企业的有关经济活动", "answer": "B" }, { "id": "cost_accounting_30", "question": "下列费用按经济用途分类属于经营管理费用的是____。", "A": "直接材料", "B": "制造费用", "C": "直接人工", "D": "筹集资金的财务费用", "answer": "D" }, { "id": "cost_accounting_31", "question": "辅助生产费用的交互分配法，其一次交互分配是在____。", "A": "各受益单位之间进行分配", "B": "各受益的辅助生产车间之间进行分配", "C": "各受益的基本生产车间之间进行分配", "D": "辅助生产以外各受益单位之间进行分配", "answer": "B" }, { "id": "cost_accounting_32", "question": "原材料在每道工序开始时一次投料的情况下，分配原材料费用的在产品的投料程度，为下列项目与完工产品原材料消耗定额的比率____。", "A": "在产品所在工序原材料消耗定额", "B": "在产品所在工序原材料消耗定额之半", "C": "在产品所在工序原材料累计消耗定额", "D": "在产品所在工序原材料累计消耗定额之半", "answer": "C" }, { "id": "cost_accounting_33", "question": "企业销售部门工作人员的工资作为一种费用，应当计入____。", "A": "销售费用", "B": "管理费用", "C": "销售成本", "D": "应付职工薪酬", "answer": "A" } ]