企业产品成本核算制度在线考试

In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County economic social transformation upgrade science development Following told four a aspects of problem a and full certainly results effective firm transformation upgrade of confidence and determination 2015 face macroeconomic down pressure continued increased of severe situation and difficult heavy of reform development task County upper and lower tight at Central and provinces series major decision deployment firmly grasp stability in the seeking into total tone active adapted economic development new normal focused focus field full work storming County economic social development rendering out contrarian to good and stability in the has into and more points breakthrough and Overall a good trend One is closely linked to the transformation and upgrading of the global comprehensive economic power significantly Accurately gauge the macro situation and based on real comprehensive plan strongly promote the sustained and healthy development of economy and society Project support capacity increased significantly Adhere to the inside and outside simultaneously build implementation of national and provincial investment of 625 million Yuan for State one or two three four or five specific bond funds and local replacement bond funds of 554 million Yuan for the starting year of key construction projects has laid a solid foundation In particular the national circular economy demonstration counties and two State level pilot project of ecological demonstration County project platforms settled in jingchuan Zhu Jia Jian construction of the reservoir began handicap reservoirs Liu Lihe reservoir preparat4ion work goes well take solid steps for comprehensive utilization of water resources city gas station to speed up implementation of the project I became the County s first West East gas pipeline project in the surrounding area benefit from the County major projects supported increased significantly Overall well off society constantly consolidate 254the basis Battle victory industrial development as the primary task of the well off fruit production suitable for full coverage of the target will be realized vegetable industry development area extending farming aquaculture changes the momentum of the show markets enterprise base farmers as they gradually introduced measures significantly strengthen standardized management industry constantly consolidate the basis and enriching Investment attraction results continue to expand Adhere to the soft environment of excellence and improve the environment are equally 在线考试 在线考试 一 单选题一 单选题 1 下列各项中 不属于房地产企业设置的成本项目的是 A 土地征用及拆迁补偿费 B 前期工程费 C 建筑安装工程费 D 机械作业费 A B C D 2 企业发生的借款费用 可直接归属于符合资本化条件的资产的构建或者生产的 应当 A 予以资本化 计入相关资产成本 B 计入管理费用 C 计入销售费用 D 不作处理 A B C D 3 以下不属于非正常停工的是 A 原材料或工具等短缺停工 B 设备故障停工 C 电力中断停工 D 季节性停工 A B C D 4 采矿企业的特点是生产资料 矿产资源 不可再生 下列不属于其应重点关注的是 A 维持简单再生产的费用 B 安全生产费 C 水电费 D 生态保护与环境治理所耗费的必要支出 A B C D 5 下列关于企业产品成本核算制度的制定背景与实施意义的表述中 错误的是 A 随着我国市场经济体制的日益完善 企业由传统生产型 向生产经营型和开拓经营型转 变 In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County economic social transformation upgrade science development Following told four a aspects of problem a and full certainly results effective firm transformation upgrade of confidence and determination 2015 face macroeconomic down pressure continued increased of severe situation and difficult heavy of reform development task County upper and lower tight at Central and provinces series major decision deployment firmly grasp stability in the seeking into total tone active adapted economic development new normal focused focus field full work storming County economic social development rendering out contrarian to good and stability in the has into and more points breakthrough and Overall a good trend One is closely linked to the transformation and upgrading of the global comprehensive economic power significantly Accurately gauge the macro situation and based on real comprehensive plan strongly promote the sustained and healthy development of economy and society Project support capacity increased significantly Adhere to the inside and outside simultaneously build implementation of national and provincial investment of 625 million Yuan for State one or two three four or five specific bond funds and local replacement bond funds of 554 million Yuan for the starting year of key construction projects has laid a solid foundation In particular the national circular economy demonstration counties and two State level pilot project of ecological demonstration County project platforms settled in jingchuan Zhu Jia Jian construction of the reservoir began handicap reservoirs Liu Lihe reservoir preparat4ion work goes well take solid steps for comprehensive utilization of water resources city gas station to speed up implementation of the project I became the County s first West East gas pipeline project in the surrounding area benefit from the County major projects supported increased significantly Overall well off society constantly consolidate 254the basis Battle victory industrial development as the primary task of the well off fruit production suitable for full coverage of the target will be realized vegetable industry development area extending farming aquaculture changes the momentum of the show markets enterprise base farmers as they gradually introduced measures significantly strengthen standardized management industry constantly consolidate the basis and enriching Investment attraction results continue to expand Adhere to the soft environment of excellence and improve the environment are equally B 企业是经济社会的细胞 C 实施企业产品成本核算制度 是谋求中国完全市场经济地位的重要制度安排 是提高企 业国际竞争力的重要制度基础 对于贯彻实施中央 走出去 战略具有重要意义 D 从产品成本核算模式来看 国际上其他国家和组织的会计准则全部都服务于会计核算和 内部管理双层目标 A B C D 6 归集 分配和结转的相关说法中 不正确的是 A 企业采用计划成本进行直接材料日常核算的 期末不需要再调整为实际成本 B 制造企业发生的制造费用 企业可以采取的分配标准包括机器工时 人工工时 计划分 配率等 C 季节性生产企业在停工期间发生的制造费用 应当在开工期间进行合理分摊 计入产品 的生产成本 D 在产品数量 金额不重要或在产品期初期末数量变动不大的情况下 可以不计算在产品 成本 A B C D 7 下列各项中 不属于基础电信业务的是 A 固定网络国内长途及本地电话业务 B 移动网络电话和数据业务 C 卫星通信及卫星移动通信业务 D 电子信箱 A B C D 8 是指凭借公用电信网的资源和其它通信设备而开发的附加通信业务 其实现的 价值使原有网路的经济效益或功能价值增高 A 电信增值业务 B 信息传输企业 C 采矿业务 D 房地产业务 A B C D 9 建筑企业一般设置直接人工 直接材料 机械使用费 其他直接费用和间接费用等成本 项目 下列各项中 属于其他直接费用的是 A 施工单位管理人员工资 In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County economic social transformation upgrade science development Following told four a aspects of problem a and full certainly results effective firm transformation upgrade of confidence and determination 2015 face macroeconomic down pressure continued increased of severe situation and difficult heavy of reform development task County upper and lower tight at Central and provinces series major decision deployment firmly grasp stability in the seeking into total tone active adapted economic development new normal focused focus field full work storming County economic social development rendering out contrarian to good and stability in the has into and more points breakthrough and Overall a good trend One is closely linked to the transformation and upgrading of the global comprehensive economic power significantly Accurately gauge the macro situation and based on real comprehensive plan strongly promote the sustained and healthy development of economy and society Project support capacity increased significantly Adhere to the inside and outside simultaneously build implementation of national and provincial investment of 625 million Yuan for State one or two three four or five specific bond funds and local replacement bond funds of 554 million Yuan for the starting year of key construction projects has laid a solid foundation In particular the national circular economy demonstration counties and two State level pilot project of ecological demonstration County project platforms settled in jingchuan Zhu Jia Jian construction of the reservoir began handicap reservoirs Liu Lihe reservoir preparat4ion work goes well take solid steps for comprehensive utilization of water resources city gas station to speed up implementation of the project I became the County s first West East gas pipeline project in the surrounding area benefit from the County major projects supported increased significantly Overall well off society constantly consolidate 254the basis Battle victory industrial development as the primary task of the well off fruit production suitable for full coverage of the target will be realized vegetable industry development area extending farming aquaculture changes the momentum of the show markets enterprise base farmers as they gradually introduced measures significantly strengthen standardized management industry constantly consolidate the basis and enriching Investment attraction results continue to expand Adhere to the soft environment of excellence and improve the environment are equally B 燃料动力费 C 行政管理用固定资产折旧费及修理费 D 工程保修 A B C D 10 下列各项中 属于非正常停工的是 A 自然灾害停工 B 季节性停工 C 机器设备大修理停工 D 计划减产停工 A B C D 二 多选题二 多选题 1 下列各项中 属于文化企业的有 A 新闻和出版业 B 广播 电视 电影 和影视录音制作业 C 京东商城 D 文化艺术业 文艺创作与表演 艺术表演场馆等 A B C D 2 企业产品成本核算制度的 3 大突破主要表现在 A 建立制造业和非制造业企业统一适用的产品成本核算体系 兼顾制度的普遍适用性和可 操作性 B 以国民经济分类标准划分的 20 大类行业为基础 并结合财政部以往发布的行业会计制度 和核算办法所涉及的 13 个行业 科学 系统地整合划分了 11 个行业类别 C 体现企业管理发展的新需要 适度引入现代企业成本核算的新实践 促进发挥成本信息 在管理中的基础作用 D 以上均不属于 A B C D 3 产品成本核算的总体流程包括 A 正确区分产品成本和期间费用 B 确定产品成本核算的对象 项目 范围 C 及时对有关费用进行归集 分配和结转 D 一般应当按月编制产品成本报表 In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County economic social transformation upgrade science development Following told four a aspects of problem a and full certainly results effective firm transformation upgrade of confidence and determination 2015 face macroeconomic down pressure continued increased of severe situation and difficult heavy of reform development task County upper and lower tight at Central and provinces series major decision deployment firmly grasp stability in the seeking into total tone active adapted economic development new normal focused focus field full work storming County economic social development rendering out contrarian to good and stability in the has into and more points breakthrough and Overall a good trend One is closely linked to the transformation and upgrading of the global comprehensive economic power significantly Accurately gauge the macro situation and based on real comprehensive plan strongly promote the sustained and healthy development of economy and society Project support capacity increased significantly Adhere to the inside and outside simultaneously build implementation of national and provincial investment of 625 million Yuan for State one or two three four or five specific bond funds and local replacement bond funds of 554 million Yuan for the starting year of key construction projects has laid a solid foundation In particular the national circular economy demonstration counties and two State level pilot project of ecological demonstration County project platforms settled in jingchuan Zhu Jia Jian construction of the reservoir began handicap reservoirs Liu Lihe reservoir preparat4ion work goes well take solid steps for comprehensive utilization of water resources city gas station to speed up implementation of the project I became the County s first West East gas pipeline project in the surrounding area benefit from the County major projects supported increased significantly Overall well off society constantly consolidate 254the basis Battle victory industrial development as the primary task of the well off fruit production suitable for full coverage of the target will be realized vegetable industry development area extending farming aquaculture changes the momentum of the show markets enterprise base farmers as they gradually introduced measures significantly strengthen standardized management industry constantly consolidate the basis and enriching Investment attraction results continue to expand Adhere to the soft environment of excellence and improve the environment are equally A B C D 4 下列各项中 属于软件及信息技术服务企业特点的有 A 原材料消耗少 B 人工成本比重较高 C 发生行业特有的支出 如外购软件与服务费 转包成本等 D 固定成本比重较高 A B C D 5 下列关于产品成本的归集 分配和结转的相关说法中 正确的有 A 批发零售企业发生的进货成本 相关税金直接计入成本核算对象成本 B 建筑企业结转产品成本时 合同结果不能可靠估计的 应当直接结转已经发生的成本 C 房地产企业结转成本时 由几个成本核算对象共同负担的 应当直接计入成本核算对象 D 文化企业结转成本时 由几个成本核算对象共同负担的 应当选择人员比例 工时比例 材料耗用比例等合理的标准分配计入成本核算对象中 A B C D 6 下列各项中 属于信息传输企业特点的有 A 原材料消耗少 B 固定成本比重较高 C 发生行业特有的支出 如电路及网元租赁费等 D 营运具有季节性 A B C D 7 下列各项中 属于交通运输企业特点的有 A 生产与销售同时发生 B 属于资本密集型企业 C 营运具有季节性 D 固定成本比重较高 A B C D 8 确定成本核算对象应考虑的因素有 A 成本核算实体 B 成本计算空间 In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County economic social transformation upgrade science development Following told four a aspects of problem a and full certainly results effective firm transformation upgrade of confidence and determination 2015 face macroeconomic down pressure continued increased of severe situation and difficult heavy of reform development task County upper and lower tight at Central and provinces series major decision deployment firmly grasp stability in the seeking into total tone active adapted economic development new normal focused focus field full work storming County economic social development rendering out contrarian to good and stability in the has into and more points breakthrough and Overall a good trend One is closely linked to the transformation and upgrading of the global comprehensive economic power significantly Accurately gauge the macro situation and based on real comprehensive plan strongly promote the sustained and healthy development of economy and society Project support capacity increased significantly Adhere to the inside and outside simultaneously build implementation of national and provincial investment of 625 million Yuan for State one or two three four or five specific bond funds and local replacement bond funds of 554 million Yuan for the starting year of key construction projects has laid a solid foundation In particular the national circular economy demonstration counties and two State level pilot project of ecological demonstration County project platforms settled in jingchuan Zhu Jia Jian construction of the reservoir began handicap reservoirs Liu Lihe reservoir preparat4ion work goes well take solid steps for comprehensive utilization of water resources city gas station to speed up implementation of the project I became the County s first West East gas pipeline project in the surrounding area benefit from the County major projects supported increased significantly Overall well off society constantly consolidate 254the basis Battle victory industrial development as the primary task of the well off fruit production suitable for full coverage of the target will be realized vegetable industry development area extending farming aquaculture changes the momentum of the show markets enterprise base farmers as they gradually introduced measures significantly strengthen standardized management industry constantly consolidate the basis and enriching Investment attraction results continue to expand Adhere to the soft environment of excellence and improve the environment are equally C 成本计算时间 D 成本种类 A B C D 9 企业产品成本核算制度所指的产品成本主要包括 A 采购成本 B 加工成本 C 其他成本 D 人工成本 A B C D 10 成本按经济内容进行分类 主要包括 A 外购材料 B 外购燃料 C 外购动力 D 职工薪酬 A B C D 三 判断题三 判断题 1 销售费用 是指企业为生产产品和提供劳务而发生的各项间接费用 对 错 2 交通运输企业发生的运输工具固定费用 能确定由某一成本核算对象负担的 应当直接 计入成本核算对象的成本 由多个成本核算对象共同负担的 应当选择营运时间等符合经 营特点的 科学合理的分配标准分配计入各成本核算对象的成本 对 错 3 企业应当根据所发生的有关费用能否归属于使产品达到目前场所和状态的原则 正确区 分产品成本和期间费用 对 错 4 成本核算制度以 制造业 为蓝本 明确企业产品成本核算的总体要求和一般原则 对 错 In 2016 County Economic workshop Shang of speech comrade are this county economic workshop of main task is full implement implementation Central and provincial and municipal economic workshop and province party main leaders seminar spirit recalled summary results analysis judge situation arrangements deployment new annual focus work task mobilization County upper and lower further grasp new normal implementation new concept temper new style show new as struggled to advance County e