《新编成本核算与分析项目化教程》教学课件 新编成本核算与分析项目化教程习题与实训（答案）

成本核算与分析项目闯关测试答案模块一成本核算基础知识和基本条件项目一成本与成本会计基本认知一、单项选择题1.【答案】C2.【答案】A3.【答案】C【解析】根据生产费用计入成本的方式不同可以分为直接计入费用和间接计入费用。直接计入费用是指可以分清哪种产品所耗用、可以直接计入某种产品成本的费用。间接计入费用,是指不能分清哪种产品所耗用、不能直接计入某种产品成本,而必须按照一定标准分配计入有关的各种产品成本的费用。4.【答案】A5.【答案】A6.【答案】C7.【答案】D【解析】成本的经济实质是生产经营过程中所耗费的生产资料转移的价格和劳动者为自己劳动所创造的价值的货币表现，也就是企业在生产经营过程中所耗费的资金的总和。8.【答案】D9.【答案】A10.【答案】B二、多项选择题1.【答案】AC2.【答案】ABCD3.【答案】ABCD4.【答案】ABCD5.【答案】ABCD6.【答案】AC7.【答案】ABC8.【答案】AB9.【答案】AB10.【答案】ABC三、判断题1.【答案】√2.【答案】√3.【答案】×【解析】成本是商品经济的价值范畴，是商品价值的组成部分。4.【答案】√5.【答案】×6.【答案】×7.【答案】√7.【答案】×9.【答案】×10.【答案】√11.【答案】√12.【答案】×13.【答案】√14.【答案】×15.【答案】√16.【答案】×17.【答案】√18.【答案】×19.【答案】√20.【答案】×项目二产品成本核算基本认知一、单项选择题1.【答案】A2.【答案】C3.【答案】A4.【答案】D5.【答案】B6.【答案】B7.【答案】C8.【答案】B9.【答案】A10.【答案】B二、多项选择题1.【答案】ABCD2.【答案】ABCD3.【答案】ABC4.【答案】ABC5.【答案】AB6.【答案】AC7.【答案】ABC8.【答案】AB9.【答案】ABC10.【答案】AB三、判断题1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】√6.【答案】×7.【答案】√8.【答案】√9.【答案】√10.【答案】√模块二要素费用归集与分配项目三要素费用核算与分析一、单项选择题1.【答案】D2.【答案】B3.【答案】D4.【答案】D5.【答案】D6.【答案】A7.【答案】D8.【答案】A9.【答案】C10.【答案】B【解析】劳动和社会保障部《关于职工全年月平均工作时间和工资折算问题的通知》劳社部发（2008）3号规定：制度工作时间的计算（根据《全国年节及纪念日放假办法》第513号令调整）年工作日：365天－104天（休息日）－11天（法定节假日）＝250天季工作日：250天÷4季＝62.5天/季月工作日:250天÷12月＝20.83天/月工作小时数的计算：以月、季、年的工作日乘以每日的8小时.二、多项选择题1.【答案】ABC2.【答案】AC3.【答案】AB4.【答案】ACD5.【答案】ABC6.【答案】AB7.【答案】CD8.【答案】ABC9.【答案】ABD10.【答案】ABCD三、判断题1.【答案】√2.【答案】√3.【答案】×4.【答案】×5.【答案】√6.【答案】7.【答案】√8.【答案】×9.【答案】×【解析】应该直接计入成本10.【答案】√项目四制造费用核算与分析一、单项选择题1.【答案】A2.【答案】D3.【答案】B4.【答案】C5.【答案】B6.【答案】B7.【答案】A8.【答案】A9.【答案】B二、多项选择题1.【答案】AB2.【答案】AB3.【答案】ABC4.【答案】BC5.【答案】CD6.【答案】AB7.【答案】ABCD8.【答案】ABCD9.【答案】AC10.【答案】ABCD11.【答案】ABC三、判断题1.【答案】√2.【答案】√3.【答案】√4.【答案】×5.【答案】×6.【答案】×7.【答案】×8.【答案】√9.【答案】×10.【答案】√11.【答案】√项目五辅助生产费用核算与分析一、单项选择题1.【答案】B2.【答案】B3.【答案】C4.【答案】B5.【答案】D6.【答案】D7.【答案】C8.【答案】D9.【答案】B10.【答案】B二、多项选择题1.【答案】ACD2.【答案】BC3.【答案】AB4.【答案】BD5.【答案】ABD6.【答案】ABC7.【答案】BD8.【答案】AD9.【答案】AB10.【答案】ABD三、判断题1.【答案】×2.【答案】√3.【答案】√4.【答案】√5.【答案】×6.【答案】×7.【答案】×8.【答案】×9.【答案】×10.【答案】√项目六生产损失性费用核算与分析一、单项选择题1.【答案】B2.【答案】A3.【答案】B4.【答案】C5.【答案】C6.【答案】D7.【答案】B8.【答案】B9.【答案】B10.【答案】D二、多项选择题1.【答案】ABC2.【答案】ABC3.【答案】ABCD4.【答案】AC5.【答案】ABCD6.【答案】AB7.【答案】AD8.【答案】CD9.【答案】AB10.【答案】BC三、判断题1.【答案】×2.【答案】×3.【答案】√4.【答案】×5.【答案】√6.【答案】×7.【答案】×8.【答案】×9.【答案】×10.【答案】√项目七完工产品成本的计算与分析一、单项选择题1.【答案】B2.【答案】C3.【答案】B4.【答案】D【解析】第二工序月末在产品投料率=到本工序为止的累积材料消耗定额/完工产品材料的消耗定额=（90%+10%）/100%*100%=100%5.【答案】C【解析】第二工序月末在产品完工率=（60+40*50%）/100*100%=80%6.【答案】D7.【答案】A8.【答案】D9.【答案】B10.【答案】B二、多项选择题1.【答案】ABCD2.【答案】AC3.【答案】ABCD4.【答案】AD5.【答案】ABD6.【答案】ABD7.【答案】BD8.【答案】BCD9.【答案】ABCD10.【答案】BCD三、判断题1.【答案】×【解析】本月生产费用累计数指的是本期投入，一般在月末需要将本期投入的费用在完工产品与在产品之间进行分摊，所以完工产品成本不等于本月生产费用累计数2.【答案】×【解析】应该是正确计算期末在产品的约当产量，是正确计算本期完工产品成本的关键。3.【答案】×4.【答案】×5.【答案】√6.【答案】√7.【答案】√8.【答案】√9.【答案】×10.【答案】√模块三产品成本计算方法项目八产品成本计算方法认知一、单项选择题1.【答案】A2.【答案】C3.【答案】A4.【答案】B5.【答案】C6.【答案】A7.【答案】D8.【答案】C9.【答案】A10.【答案】A二、多项选择题1.【答案】B2.【答案】AB3.【答案】ABD4.【答案】ABC5.【答案】AB6.【答案】ACD7.【答案】AB8.【答案】ABCD9.【答案】AB 10.【答案】ABC三、判断题1.【答案】×2.【答案】×3.【答案】×4.【答案】√5.【答案】√6.【答案】√7.【答案】√8.【答案】√9.【答案】√10.【答案】√项目九品种法的运用与分析一、单项选择题1.【答案】A2.【答案】A3.【答案】A4.【答案】A5.【答案】B6.【答案】B7.【答案】A8.【答案】B9.【答案】C10.【答案】C二、多项选择题1.【答案】AB2.【答案】ACD3.【答案】ACD4.【答案】AB5.【答案】AD6.【答案】ABD7.【答案】AD8.【答案】ABC9.【答案】AC10.【答案】BCD三、判断题1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】√6.【答案】×7.【答案】×8.【答案】√项目十分批法的运用与分析一、单项选择题1.【答案】A2.【答案】B3.【答案】B4.【答案】A5.【答案】C6.【答案】A7.【答案】D8.【答案】B9.【答案】A10.【答案】D二、多项选择题1.【答案】AD2.【答案】ABCD3.【答案】ABC4.【答案】ACD5.【答案】AC6.【答案】BD7.【答案】AC8.【答案】BC9.【答案】ABC10.【答案】AC三、判断题1.【答案】√2.【答案】√3.【答案】×4.【答案】×5.【答案】×6.【答案】√7.【答案】√8.【答案】×9.【答案】×10.【答案】×项目十一分步法运用与分析一、单项选择题1.【答案】B2.【答案】D3.【答案】D4.【答案】A5.【答案】C6.【答案】B7.【答案】B8.【答案】C9.【答案】D10.【答案】D二、多项选择题1.【答案】AD2.【答案】AB3.【答案】BC4.【答案】BD5.【答案】BCD6.【答案】ABC7.【答案】ABD8.【答案】AB9.【答案】ACD10.【答案】ABD三、判断题1.【答案】√2.【答案】×3.【答案】√4.【答案】×5.【答案】×6.【答案】√7.【答案】×8.【答案】√9.【答案】×10.【答案】×项目十二分类法的运用与分析一、单项选择题1.【答案】D2.【答案】D3.【答案】A【解析】乙产品的原材料费用系数=乙产品的分配标准（定额成本）标准产品的分配标准（定额成本=20∗54.【答案】D5.【答案】D6.【答案】D7.【答案】B8.【答案】C9.【答案】B10.【答案】C11.【答案】D12.【答案】B二、多项选择题1.【答案】ABCD2.【答案】AB3.【答案】ABCD4.【答案】ACD5.【答案】CDE6.【答案】ABCD7.【答案】ABCD8.【答案】BD9.【答案】ABCD10.【答案】ABCD11.【答案】ABD12.【答案】ABCDE三、判断题1.【答案】×2.【答案】√3.【答案】×4.【答案】√5.【答案】×6.【答案】√7.【答案】√8.【答案】√9.【答案】×10.【答案】×11.【答案】√12.【答案】×项目十三定额法的运用与分析一、单项选择题1.【答案】A2.【答案】D3.【答案】B4.【答案】A5.【答案】B6.【答案】D7.【答案】D8.【答案】C9.【答案】D10.【答案】A二、多项选择题1.【答案】CDE2.【答案】ABD3.【答案】ABC4.【答案】BD5.【答案】ABC6.【答案】ABCD7.【答案】ABDE8.【答案】ABC9.【答案】B10.【答案】三、判断题1.【答案】√2.【答案】√3.【答案】√4.【答案】×5.【答案】√6.【答案】√7.【答案】√8.【答案】√9.【答案】×10.【答案】√11.【答案】×模块四成本分析项目十四成本报表的编制与分析一、单项选择题1.【答案】C2.