刷题
导入试题
【单选题】
成本还原的对象是___。
A. 产成品成本
B. 各步骤所耗上一步骤半成品的综合成本
C. 最后步骤的产成品成本
D. 各步骤半成品成本
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答案
B
解析
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相关试题
【单选题】
采用平行结转分步法,在完工产品与在产品之间分配费用,是指在___之间的费用分配。
A. 产成品与月末在产品
B. 完工半成品与月末加工中的在产品
C. 产成品与广义的在产品
D. 前面步骤的完工半成品与加工中的在产品及最后步骤的产成品与加工中的在产品
【单选题】
直接用于产品生产的燃料,应直接计入或分配计入的科目是___。
A. “制造费用”
B. “管理费用”
C. “财务费用”
D. “基本生产成本”
【单选题】
辅助生产各种分配方法中,能分清内部经济责任.有利于实行厂内经济核算的是___
A. 直接分配法
B. 交互分配法
C. 顺序分配法
D. 计划成本分配法
【单选题】
完工产品与在产品之间分配费用,采用在产品按所耗原材料费用计价法,适用于___的产品。
A. 各月末在产品数量较大
B. 各月末在产品数量变化较大
C. 原材料费用在产品成本中比重较大
D. 以上三个条件同时具备
【单选题】
辅助生产费用交互分配后的实际费用,再在___。
A. 辅助生产以外的各受益单位之间分配
B. 各受益单位之间分配
C. 各辅助生产车间之间分配
D. 各受益的基本生产车间进行分配
【单选题】
完工产品与在产品之间分配费用,采用约当产量比例法适用于下列产品___。
A. 各月末在产品数量较大
B. 各月末在产品数量虽大,但各月之间变化不大
C. 各月成本水平相差不大
D. 各月末在产品数量变化较大
【单选题】
逐步结转分步法中在产品的含义是___。
A. 自制半成品
B. 狭义在产品
C. 广义在产品
D. 半成品
【单选题】
平行结转分步法中在产品的含义是___。
A. 自制半成品
B. 狭义在产品
C. 广义在产品
D. 半成品
【单选题】
企业生产车间因生产产品而发生的各项间接费用属于___成本项目。
A. 燃料动力
B. 制造费用
C. 直接人工
D. 直接材料
【单选题】
将辅助车间费用按产品或劳务的计划单位成本和实际耗用数量是进行分配,这种方法___。
A. 计划成本分配法
B. 直接分配法
C. 顺序分配法
D. 代数分配法
【单选题】
运用代数中多元一次连立方程组的原理分配辅助生产费用的方法是___。
A. 计划成本分配法
B. 直接分配法
C. 顺序分配法
D. 代数分配法
【单选题】
在分配材料费用时,按照各种材料的定额费用比例来分配材料实际费用的方法是___。
A. 材料的定额费用比例法
B. 材料的定额消耗量比例法
C. 直接成本比例法
D. 定额成本比例法
【单选题】
在分配材料费用时,按照各种材料的定额消耗量比例来分配材料实际费用的方法是___。
A. 材料的定额费用比例法
B. 材料的定额消耗量比例法
C. 直接成本比例法
D. 定额成本比例法
【单选题】
简化分批法与分批法的主要区别是___。
A. 不分批计算完工产品成本
B. 不分批计算在产品成本
C. 分批核算材料费用
D. 不分批核算间接费用
【单选题】
简化分批法下累计间接费用分配率是___。
A. 只是在各种产品之间分配间接费用的依据
B. 只是在各批产品之间分配间接费用的依据
C. 既是在各批产品之间,也是在完工产品与在产品之间分配间接费用的依据
D. 只是在完工产品与在产品之间分配间接费用的依据
【单选题】
分批法适用于___。
A. 小批生产
B. 大批生产
C. 大量生产
D. 多步骤生产
【单选题】
采用简化分批法,在完工之前,按生产批别开设的基本生产明细账登记的内容是___。
A. 不登记任何费用
B. 只登记直接材料和生产工时
C. 只登记原材料费用
D. 登记间接费用,不登记直接费用
【单选题】
产品成本计算分批法,应以___。
A. 每种产品设置成本计算单
B. 每批产品设置成本计算单
C. 产品类别设置成本计算单
D. 产品生产步骤设置成本计算单
【单选题】
简化分批法是___。
A. 分批计算在产品成本的分批法
B. 不分批计算在产品成本的分批法
C. 不计算在产品成本的分批法
D. 不分批计算完工产品成本的分批法
【单选题】
在各种产品成本计算方法中,必须设置基本生产成本二级帐的是___。
A. 分类法
B. 定额法
C. 简化分批法
D. 平行结转分步法
【单选题】
采用简化分批法,产品完工时各批别产品成本明细账___。
A. 只登记各种材料费
B. 登记间接计入费用,不登记直接计入费用
C. 登记直接计入费用和生产工时,不登记间接计入费用
D. 登记生产工时和发生的所有费用
【单选题】
下列情况中,不适宜采用简化分批法的是___。
A. 产品批数较多
B. 月末未完工产品批数较多
C. 各月间接计入费用水平相差不多
D. 各月间接计入费用水平相差教多
【单选题】
采用简化分批法,各批别产品.批内完工产品与在产品成本之间分配间接计入费用都是利用___。
A. 累计间接费用分配率
B. 累计生产工时
C. 累计原材料费用分配率
D. 间接计入费用分配率
【单选题】
工业企业产品制造成本是指___。
A. 生产费用.销售费用.管理费用.财务费用之和。
B. 生产一定种类.一定数量的产品耗费的各种生产费用之和。
C. 生产费用和管理费用之和。
D. 生产费用和管理费用及财务费用之和。
【单选题】
计入产品成本的费用是___。
A. 生产费用
B. 销售费用
C. 财务费用
D. 管理费用
【单选题】
下列各项中,属于工业企业费用要素的是___。
A. 直接材料
B. 制造费用
C. 废品损失
D. 外购燃料
【单选题】
下列各项中,属于产品生产成本项目的是___。
A. 外购材料
B. 直接人工
C. 折旧费用
D. 利息费用
【单选题】
企业为生产产品而耗用的原材料费用是___。
A. 直接生产费用
B. 间接生产费用
C. 直接计入费用
D. 间接计入费用
【单选题】
下列各项中,属于间接生产费用的是___。
A. 生产工人工资
B. 机器设备耗用电费
C. 产品耗用材料费用
D. 车间厂房折旧费用
【单选题】
属于产品成本计算辅助方法是___。
A. 品种法
B. 逐步结转分步法
C. 分批法
D. 定额法
【单选题】
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. 是完全一致的
C. 是完全不同的
D. 是可以互相替代的
【单选题】
下列各项中可以列入产品成本的开支是___。
A. 购置和建造固定资产的支出
B. 购置和建造无形资产的支出
C. 废品损失和停工损失
D. 企业行政管理部门发生的各项费用
【单选题】
在企业设置“燃料及动力”成本项目的情况下,生产车间发生的直接用于产品生产的燃料费用,应借记的科目是___。
A. “原材料”
B. “基本生产成本”
C. “制造费用”
D. “燃料”
【单选题】
联产品成本计算,是以___为成本计算对象开设成本明细账归集生产费用的。
A. 联产品
B. 产品批别
C. 产品品种
D. 生产步骤
【单选题】
分类法是以___为成本计算对象开设生产成本二级归集生产费用的。
A. 产品类别
B. 产品批别
C. 产品品种
D. 生产步骤
【单选题】
某职工5月份生产合格品25件,废品7件,其中料废品5件,工废2件,计件单价为4元,应付计件工资为___。
A. 120元
B. 100元
C. 128元
D. 108元
【单选题】
基本生产车间计提的固定资产折旧费,应借记___。
A. “基本生产成本”科目
B. “管理费用”科目
C. “制造费用”科目
D. “财务费用”科目
【单选题】
不得计入基本生产成本的费用是___。
A. 车间厂房折旧费
B. 车间机物料消耗
C. 营业税金及附加
D. 有助于产品形成的辅助材料
【单选题】
直接用于产品生产,并构成该产品实体的原材料费用应记入的会计科目是___。
A. “销售费用”
B. “制造费用”
C. “管理费用”
D. “基本生产成本”
【单选题】
按产品材料定额成本比例分配法分配材料费用时,其适用的条件是___。
A. 产品的产量与所耗用的材料有密切的联系
B. 产品的重量与所耗用的材料有密切的联系
C. 几种产品共同耗用几种材料
D. 各项材料消耗定额比较准确稳定
推荐试题
【多选题】
A vSphere Administrator observes that the Primary VM configured with Fault Tolerance is executing slowly. After further investigation, it is determined that the Secondary VM is on an overcommitted ESXi host. What two methods will correct the problem? (Choose two.)___
A. Use Storage vMotion to migrate the Secondary VM to another datastore.
B. Use vMotion to migrate the Secondary VM to a different ESXi host.
C. Configure a CPU limit on the Primary VM which will also apply to the Secondary VM.
D. Turn off and turn on FT in order to recreate the Secondary VM on a different datastore.
【多选题】
Which two features require the use of Host Profiles? (Choose two.)___
A. Host Customizations
B. shared storage
C. Auto
D. eploy
【多选题】
What three processes on the vCenter Server Appliance (VCSA) does“vmware-watchdog monitor? (Choose three.) ___
A. vmware-eam
B. vmcad
C. vmware-vpostgres
D. vpxd
E. vsan-health
【多选题】
What three processes on the vCenter Server Appliance (VCSA) does“vmware-watchdog monitor? (Choose three.) ___
A. vmware-eam
B. vmcad
C. vmware-vpostgres
D. vpxd
E. vsan-health
【多选题】
Which two statements correctly describe VM-Host affinity rules? (Choose two.) ___
A. When there is more than one VM-Host affinity rule in a vSphere DRS cluster, the rules are applied equally.
B. After creating a VM-Host affinity rule, its ability to function in relation to other rules is predetermined.
C. When there is more than one VM-Host affinity rule in a vSphere
D. RS cluster, the rules will be ranked.
【多选题】
An administrator wants to enable proactive HA by moving virtual machines automatically if a hardware alert is triggered. What are the three required settings? (Choose three.)___
A. Set vSphere DRS Automation to Partially Automated.
B. Turn on Proactive HA.
C. Set the Proactive HA Automation Level to Manual.
D. Set the Proactive HA Automation Level to Automated.
E. Turn on vSphere HA and vSphere DRS.
【多选题】
If vCenter Server 5.5 installation has one or more services deployed remotely, which three services are relocated to vCenter Server 6.5 on upgrade? (Choose three.)___
A. vCenter Inventory Services
B. vSphere Authentication Proxy
C. vSphere Web Client
D. vSphere
E. SXi Dump Collector
【多选题】
What two debugging levels can a virtual machine be configured to? (Choose two.)___
A. Verbose
B. Debugging
C. Statistics
D. Trivia
【多选题】
What are three benefits of using a few large-capacity LUNs instead of many small-capacity LUNs? (Choose three.) ___
A. Better performance because there is less contention for a single volume.
B. More flexibility for resizing virtual disks.
C. Less wasted storage space.
D. More flexibility to create virtual machines without adding new LUNs.
E. Fewer VMFS datastores to manage.
【多选题】
Which two configurable options are available in Boot Options for a virtual machine? (Choose two.)___
A. Tools Upgrades
B. Encryption
C. Firmware
D. Force BIOS setup
【多选题】
Which three VMware-recommended best practices should an administrator follow before upgrading to vSphere 6.5? (Choose three.)___
A. Disconnect ESXi host from vCenter.
B. VMware Tools are installed in the virtual machine.
C. Ensure that the system hardware complies with ESXi requirements.
D. Back up the host.
E. Check the interoperability of any other software integrated with vSphere.
【多选题】
What are two requirements to enable EVC in vSphere DRS cluster? (Choose two.)___
A. CPUs must be from the same vendor.
B. EVC must use the lowest possible baseline supported by the hardware.
C. CPUs must be in the same family and of the same speed.
D. No VMs may be running in the cluster.
【多选题】
What three conditions could result in VMware Flash Read Cache being unable to claim a disk? (Choose three.)___
A. The disk is not listed in the VMware hardware compatibility guide.
B. The disk is not detected as an SSD.
C. The disk is not detected as local.
D. The disk is in use by VMFs.
【多选题】
Boot from SAN is supported on which three storage technologies? (Choose three.)___
A. VMware vSAN
B. FCoE
C. NFS 4.1
D. iSCSI
E. FC
【多选题】
Which two components are part of storage I/O multipathing on ESXi? (Choose two.)___
A. SATP
B. VASA
C. PSP
D. VAAI
【多选题】
Which two statements are true about Highly Available vSphere Auto Deploy infrastructure? (Choose two.)___
A. It helps prevent data loss.
B. It is a prerequisite for using vSphere Auto Deploy with stateful install.
C. It requires two or more Auto
D. eploy servers.
【多选题】
The virtual machine log rotation size can be changed for all VMs by which two interfaces? (Choose two.)___
A. PowerCLI
B. vSphere Web Client
C. ESXi host client
D. esxcli
【多选题】
Which two configuration options can exclude virtual disks from snapshot operations? (Choose two.)___
A. Use RDM in virtual mode for virtual disk.
B. Use virtual disks in Independent – Persistent mode.
C. Use a virtual disk larger than 2 TB in size.
D. Use RDM in physical mode for virtual disk.
【多选题】
Which two storage configurations on the source server are unsupported with VMware Converter? (Choose two.)___
A. Linux LVM
B. software RAID
C. GPT/MBR hybrid disks
D. Windows basic volumes
E. Windows dynamic volumes
【多选题】
Which two statements about vCenter HA are correct? (Choose two.)___
A. ESXi 5.5 or later is required.
B. vCenter HA network latency between nodes must be less than 50 ms.
C. NFS datastore is supported.
D. It must be deployed on a 3
E. SXi host cluster with DRS enabled.
【多选题】
An attempt to delete NFS datastore from a ESXi host returns the error: Sysinfo error on operation returned the following status:< Busy> Which two statements could explain this failure? (Choose two.)___
A. NFS datastore is a part of Storage DRS Cluster.
B. NFS.VolumeRemountFrequency value is set to 30.
C. Storage I/O Control is enabled on NFS datastore.
D. NFS datastore has running or registered virtual machines.
【多选题】
An administrator finds that the Microsoft Exchange virtual machines are exhibiting network latency. What two in-guest changes can help decrease latency? (Choose two.)___
A. LRO
B. TSO
C. SR-IOV
D. PVRDMA
【多选题】
Which two types of iSCSI adapters require VMkernel networking configuration? (Choose two.)___
A. dependent hardware
B. in-guest
C. software
D. independent hardware
【多选题】
Which two statements are true for NFS v4.1 firewall behavior? (Choose two.)___
A. It closes port 2049.
B. It sets allowed. All flag to TRUE.
C. It sets allowed. All flag to FALSE.
D. It opens port 2049.
【多选题】
A vSphere Administrator attempts to enable Fault Tolerance for a virtual machine but receives the following error: Secondary VM could not be powered on as there are no compatible hosts that can accommodate it. What two options could cause this error? (Choose two.)___
A. The other ESXi host(s) are in Maintenance Mode.
B. Hardware virtualization is not enabled on the other ESXi host(s).
C. The other ESXi host(s) are in Quarantine Mode.
D. Hardware MMU is enabled on the other
E. SXi host(s).
【多选题】
Storage capabilities be populated in what two ways? (Choose two.)___
A. The administrator can use tags to describe capabilities.
B. Default capabilities are provided by vCenter Server.
C. Datastores can advertise their capabilities through VAAI.
D. Datastores can advertise their capabilities through VASA.
【多选题】
In network troubleshooting it is important to know what upstream switch the ESXi host is connected to. Which two features does ESXi provide to help identify the upstream switch? (Choose two.)___
A. Promiscuous mode
B. DPM
C. LLDP
D. CDP
【多选题】
Virtual Volumes supports which three VMware features? (Choose three.)___
A. Instant Clones
B. Distributed Resource Scheduler
C. Linked Clones
D. vMotion
E. Storage Distributed Resource Scheduler
【多选题】
vSphere DRS helps to balance virtual machines with available resources in a vSphere cluster. What three types of resources can be taken into account for balancing? (Choose three.)___
A. CPU
B. physical NIC saturation of an ESXi host
C. virtual NIC saturation of a virtual machine
D. RAM
E. storage latency
【多选题】
Which three design requirements must be satisfied to enable RAID-6 objects in a VMware vSAN cluster? (Choose three.)___
A. vSAN Advanced license or higher
B. vSAN stretched cluster
C. at least six hosts contributing storage
D. deduplication and compression
E. all flash configuration
【多选题】
When using "Cluster resource percentage" for host failover capacity in vSphere HA Admission Control, the total resource requirements are calculated from which two values? (Choose two.)___
A. Total vCPUs assigned to each VM.
B. Average CPU usage on each VM over time.
C. Memory reservations on each VM.
D. Total memory assigned to each VM.
E. Average active memory on each VM over time.
F. CPU reservations on each VM.
【多选题】
Which are four attributes of the Active vCenter HA node? (Choose four)___
A. It uses the vCenter HA network to communicate with the Witness node.
B. It constantly replicates vPostgres data with the Witness node.
C. It uses a public IP address for the management interface.
D. It runs the active vCenter Server Appliance instance.
E. It uses the vCenter HA network for replication of data to the Passive node.
F. It provides a quorum to protect against split-brain situations.
【多选题】
Which are two vCenter Server two-factor authentication methods? (Choose two.)___
A. RSA SecurID
B. Smart Card
C. SAML
D. Symantec VIP
【多选题】
An administrator is creating VMkernel adapters on an ESXi 6.5 host and wants to create separate VMkernel adapters for every type of traffic in the default TCP/IP stack. Which three types of traffic can be explicitly enabled on a separate VMkernel adapter? (Choose three.)___
A. Virtual SAN traffic
B. NFS traffic
C. vMotion traffic
D. vSphere HA traffic
E. Fault Tolerance logging traffic
【多选题】
When migrating a Windows vCenter Server 6.0 to the vCenter Server Appliance 6.5, which two will be migrated by default? (Choose two.)___
A. Local Windows OS users and groups
B. Configuration
C. Custom ports
D. FQDN
E. Historical and Performance data
【多选题】
Which three types of Content Libraries exist within vSphere 6.5? (Choose three.)___
A. Remote Content Library
B. Published Content Library
C. Local Content Library
D. Shared Content Library
E. Subscribed Content Library
【多选题】
An administrator cannot enable multi-processor Fault Tolerance (SMP-FT) for a virtual machine. Which are two possible causes for this? (Choose two.)___
A. The virtual machine is running on a vSAN datastore.
B. The Fault Tolerance network is using a 10Gbit uplink.
C. The virtual machine has 6 vCPUs assigned.
D. The virtual machine has a 1TB VMDK attached.
E. The virtual machine has snapshots present.
【多选题】
Which two statements are true for Predictive DRS? (Choose two.)___
A. It balances resource utilization for virtual machines with unpredictable utilization patterns.
B. It integrates DRS with vRealize Operations Manager to balance workloads for virtual machines before resource utilization spikes occur.
C. It balances resource utilization based on a threshold's algorithm that runs each night.
D. It determines the best placement and balance of virtual machines based on a threshold's algorithm that runs each night in vCenter Server 6.5 Database.
【多选题】
Which two situations could cause a virtual machine to appear with (orphaned) appended to its name? (Choose two.)___
A. if a host failover is unsuccessful
B. if a virtual machine was removed from vCenter Server's inventory
C. if a virtual machine was deployed from template, and the template has been deleted
D. if a virtual machine is unregistered directly on the host
【多选题】
Which three requirements are needed to apply RAID 5 or RAID 6 erasure coding on a vSAN 6.2 or 6.5 object? (Choose three.)___
A. on Disk Format 3.0
B. Hybrid vSAN
C. All Flash vSAN
D. vSAN Advanced License
E. Stretched Cluster Configurations
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