【判断题】
企业内部各级成本会计机构,有集中工作方式和分散工作方式两种。企业一般应采用集中工作方式,这样可以减少会计机构和会计人员,有利于提高工作效率
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相关试题
【判断题】
生产费用和产品成本在经济内容上是基本一致的,一定时期的生产费用是计算产品成本的基础,产品成本是对象化了的生产费用。它们区别在于:生产费用与一定会计期间相联系,产品成本与一定种类和数量的产品相联系
【判断题】
企业支付给职工的工资,都属于产品成本项目中的直接人工
【判断题】
成本计算划分各项费用界限时,都应贯彻受益原则,即何者受益何者负担费用,何时受益何时负担费用,负担费用的多少与受益的程度成正比
【判断题】
资本性支出和营业外支出都不计入生产费用
【判断题】
单步骤生产是指生产工艺过程不能间断,不能分散在不同地点进行的生产
【判断题】
制造企业按其生产工艺的特点不同,分为大量生产、成批生产和单件生产
【判断题】
品种法一般适用于大量大批多步骤生产企业
【判断题】
一个企业可以对不同的产品采用不同的成本计算方法
【判断题】
直接材料、直接人工、燃料和动力、制造费用是现行制度明确规定的四个成本项目,企业不能增加或减少
【判断题】
成本核算对象是指确定归集和分配生产费用的具体对象,是生产费用承担的客体,产品项目等于成本核算对象
【判断题】
在实际工作中,如些费用应计入产品成本,哪些费用不应计入产品成本,由企业根据需要自行决定
【判断题】
成本预测是成本决策的结果,正确的成本决策是进行成本预测的前提
【判断题】
生产费用就是产品成本,两者没有什么区别
【判断题】
从成本计算对象和成本计算程序看,品种法是最基本的成本计算方法
【判断题】
品种法即不需要在各种产品之间分配费用,也不需要在完工产品和期末在产品之间分配费用,所以也称“简单法”
【判断题】
除责任人、保险公司的赔偿及非常损失造成的废品损失与停工损失,其余的废品损失与停工损失形成产品价值,最终计入产品成本
【判断题】
产品成本项目并不是一成不变的,企业可以根据内部管理要求适当加以调整,比如可以增设废品损失、停工损失等
【判断题】
产品制造成本包括财务费用、管理费用 和销售费用,即产品的全部成本
【判断题】
产品成本项目中的直接人工费用项目只包括生产该产品工人的工资及福利费两部分
【判断题】
企业的废品损失、季节性和固定资产大修理期间的停工损失费用不应计入产品成本
【判断题】
车间管理人员工资为简化核算可以直接借记生产成本-基本生产成本帐户
【判断题】
生产车间的办公费,可以直接计入到产品成本中去
【判断题】
在企业设置“燃料和动力”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,应借计的账户是“生产成本-基本生产成本
【判断题】
按医务及福利部门人员的工资计提的职工福利费,应借计的账户是“管理费用”
【判断题】
辅助生产车间发生的制造费用有两种核算方式,一种是单独核算,开设制造费用-辅助车间明细账归集发生的制造费用,通过分配再转入辅助生产成本明细账;另一种是不单独核算,发生制造费用时直接计入辅助生产成本明细帐中
【判断题】
辅助生产成本明细帐中,若辅助生产车间的制造费用单独核算,则辅助生产成本明细账按费用项目设置专栏
【判断题】
企业发生的停工损失,属于自然灾害造成的,应将实际发生的的停工损失计入“营业外支出”科目中
【判断题】
不单独核算废品损失的企业,相应的费用直接反映在“制造费用”和“营业外支出”科目中
【判断题】
不单独核算停工损失的企业,应将发生的停工损失直接计入管理费用科目
【判断题】
产品成本的核算,关健是做好各项基础工作
【判断题】
制造企业在产品生产过程中通常会存在一定数量的在产品,在产品应包括对外销售的自制半成品
【判断题】
分批法应以产品的批次或生产指令作为成本成本计算对象,开设基本生产成本二级明细账和按批别开设基本生产成本明细账
【判断题】
简化分批法, 是指既不需要在各批产品之间分配费用,又不需要在完工产品和在产品之间分配费用
【判断题】
采用简化分批法,运用间接费用累计分配法,每个期末都需分配结转间接费用
【判断题】
无论采用何种成本计算方法,月末都需要将本月归集的生产费用在完工产品和在产品之间进行分配
【判断题】
分批法是以产品的批别作为成本计算对象,若一批产品的数量只有一件,则成本计算对象就是该产品
【判断题】
分批法的成本计算期与产品的生产周期一致,与企业的会计报告期也一致
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take a toll on,in other words ,drop out,in turn ,at risk (of) ,interfere with,be accustomed to, contribute to,cut back on ,hold on to
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take a toll on,in other words ,drop out,in turn ,at risk (of) ,interfere with,be accustomed to, contribute to,cut back on ,hold on to
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take a toll on,in other words ,drop out,in turn ,at risk (of) ,interfere with,be accustomed to, contribute to,cut back on ,hold on to
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【填空题】
take a toll on,in other words ,drop out,in turn ,at risk (of) ,interfere with,be accustomed to, contribute to,cut back on ,hold on to
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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open the door to,In advance,all at once,reap the benefits (of), make the most of,over time, get by, stand a chance (of),remind of, take pleasure in,
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free of/ from ,after all,straighten up, throw away
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make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
[ ], what is the point in taking part in the competitive event if the result is only to prove how incompetent you are?,
【填空题】
make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
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make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
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make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
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make it, with open arms ,strip off,keep back,
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make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
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make it, with open arms ,strip off,keep back,
free of/ from ,after all,straighten up, throw away
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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advocate,involve,confine,respond,subsequent ,distinct ,intense, fulfill,circumstance, reconcile
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controversial,assess, resolve,decrease,alter,abandon,indicate,undermine,compromise, conventional
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in sb. 's words,count on,make sense of ,reserve for, shield from,call on, sum up, relate to ,in need,
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in sb. 's words,count on,make sense of ,reserve for, shield from,call on, sum up, relate to ,in need,
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