成本管理会计复习题.doc

1( C )A. B. C. D. 2620554 A A. 100 B. 120C. 80 D. 1103 C A. B. C. D. 4( A )A. B. C. D. 5 C ABCD6 C ABCD7 B A BC D8 C A BC D9 A A BC D10 B A BC D11 C A BC D12 A A BC D13 D A BC D14 A A BC D15( C )A BC D16( D )ABCD17( A )ABCD18 ( B )A BC D19( B )A BC D20( C )ABCD21 B ABCD22( C )ABCD23 B A BC DD24 D A. B. C. D. 25( B )A B C D26( C )ABCD27AB1 000B1 0002 000100.5 0.3200B C A. 7 000 B. 6 500 C. 6 000 D. 7 50028 B A B C D29BA B C D30 C A B C D3136400056 B A100 B200 C300 D4003264500 C A3000 B2000 C1000 D50033DA B C D34CA B C D355400001000035000BA40000 B35000 C10000 D4500036AA40000 B35000 C10000 D45000371000010%12%BA1000 B1200 C10000 D80038CA B C D39 , ( C , A. B. C. D. 40 , (B)A. B. C. D. 41 (C)A. B. C. D. 42 (B A. B. C. D. 43 (A A. B. C. D. 44 , (D)A. B. C. D. 45 , BA. B. C. D. 46 , (A)A. B. C. D. 47 , (C A. B. C. D. 48. 6,10,600,740, (A A. 1660 B.1700 C.1800 D.186O1 ABCD A BC D2 BCDE A B CD E3( ACD )ABCD4( AC )ABCD5( BCD )A BC D6( ABC )A BC D7 ABC ABCD8 ABD ABCD9 BCD A BC D10 AC A BC D11( ABCD )A. BC D12 ABC A B C D13 A D A B C D14ABDA B C D15ACDA B C D16 , (AC)A. B. C. D.17 (ABCA. B. C. D. 18 (ADE A. B. C. D. E. 19 (DE ) A. B. C. D. E. 20ABCA B C D1 √ 2 × 3 × 4 × 5 × 6 √ 7 × 8 × 9 × 10 × 11 √ 12 √ 13 √ 14 √ 15 × 16 × 17 √ 18192021222324252627282930313233341100040021500110040220030310030400100=40×50%÷100=20%=40+30×50%÷100=55%=40+30+30×50%÷100=85%=100×20%+200×55%+100×85%=215=21500÷1000+215=17.6855=10750÷1000+215=8.8477=1000×17.6855=17685.5=2150017685.5=3814.52123035201009095909510040301540%50%60%6000273002860230044068006800446510008001602220232014759860310060036320912059401=6000+27300/100+40+30+15=180=2860+6800/100+40*40%+30+15=60=1000+2220/100+40*40%+30+15=20=100*180=18000=100*60=6000=100*20=20002=2300+6800/100+30*50%+15=70=800+2320/100+30*50%+15=24=100*70=7000=100*24=24003=440+4465/100+15*60%=45=160+1475/100+15*60%=15=100*45=4500=100*15=150041800060002000260007000240094004500150060001800017500590041400(100)180175594143,1999 1000,20,14,10,1600,2000 :(1) ,2000 ?2 1400 , ?11999=1000*2014=60001999=1000*1410=40002000=6000*2=120002000=4000+1600=5600Q=12000+5600/(2010)=17602=5600/2010=560=1400560=840412001000100 80