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promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. o improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environment. To improve natural resources asset property right system and use control, red line of delimitation of ecological protection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstanding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. o deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged the leadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however after economic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariat《成本会计》模拟试卷(A)

一、 选择题(每小题1分，共20分) 1、根据有关资料，在若反个与生产经营成本有关的方案中，选择最优方案、确定目标成本是成本会计的( )职能

A、成本核算 B、成本决策C、成本预测 D、成本控制 2、辅助生产费用在交互分配后的实际费用要在( )分配 A、辅助车间以外的各受益部门 B、在各受益单位之间 C、各辅助生产车间 D、各基本生产车间之间

3、应计入产品成本而不能分清应由哪种产品负担的材料、人工等费用，应( ) A 、不计入产品成本 B、按一定的标准分配计入产品成本 C、直接计入产品成本 D、直接冲减本期损益 4、不计算在产品成本的方法，适用于( ) A、能制定比较准确的消耗定额的情况 B、月末在产品数量变动不大的情况

C、原材料费用在产品成本中所占比重较大的情况 D、月末在产品数量很小的情况

5、在产品按定额成本计价法，每月生产费用脱离定额的节约差异或超支差异( ) A、当月在完工产品与在产品之间分配 B、全部计入月末在产品成本 C、全部计入当月完工产品成本 D、全部计入管理费用

6、某工业企业摸中产品本月完工250件，月末在产品160件，在产品完工程度测定为40%;月初和本月发生的原材料费用共为56520元，原材料随着加工程度陆续投入，则完工产品和月末在产品的原材料费用分别为 ( )

A、45000元和11250元 B、45000元和11520元 C、34298元和21952元 D、40000元和16250元 7、产品成本计算的品种法适用于( )

A、大量大批多步骤生产，管理要求提供半成品趁本资料 B、小批单件单步骤生产 C、大量大批多步骤生产 D、大量大批单步骤生产

8、影响可比产品成本降低率的因素有( ) A、产品产量 B、产品单位成本 C、产品的种类和规格 D、产品数量

13、一定时期销售一定数量产品的主营业务成本与主营业务收入的比率是( ) A、成本费用利润率 B、产值成本率 C、销售成本率 D、销售利润率

9、适用与季节性生产企业分配制造费用的方法是( ) A、生产工人工资比例分配法 B、生产工人工时比例分配法 C、机器工时比例法 D、按年度计划分配率分配法

10、采用简化的分批法，在产品完工之前，各批产品成本明细账( ) A、不登记任何费用 B、只登记材料费用

bviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \es\point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiaoopening up 30 years ago can not deny each other. Both advocate democracy and release \does not speak of\cal constraints. Neither deny the history of the CPC Central Committee on several issues ... Comrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explore new methods to solve the problem. It can be said that summing up the achievement, no grandstanding; analysis C、登记间接计入费用，不登记直接计入费用 D、登记直接计入费用，不登记间接计入费用

11、在按产品种类反映的产品生产成本表中，应反映上年成本资料的产品是( ) A、主要产品 B、非主要产品 C、可比产品 D、不可比产品 12、成本还原的对象是( )

A、产成品成本 B、各步骤半成品成本 C、各步骤产成品中所耗上一步骤半成品成本D、各步骤的产成品成本

13、如果某种产品所耗用原材料费用在产品成本中所占比重很大，在产品成本的确定可适用的方法是( ) A、约当产量法 B、在产品按年初固定数法 C、在产品按所耗原材料费用计算法 D、在产品按完工产品成本法 14、分批法适用与( )

A、大批大量多步骤生产 B、大批大量单步骤生产 C、大批大量生产 D、单件小批生产

15、某工业企业某种产品本月完工250件，月末在产品160件，在产品完工程度测定为60%;月初和本月繁盛的原材料费用共为41520元，原材料随着加工程度陆续投入，则完工产品月末在产品的原材料费用分别为( )

A、40000元和1250元 B、25000元和16520元 C、30000元和11520元 D、35000元和6250元 16、生产过程中或入库后发现的各种废品损失，不包括( ) A、修复废品的人工工资 B、修复废品领用的材料

C、不可修复废品的报废损失 D、管理不善所造成的产品变质损失 17、采用逐步结转分步法，其完工产品与在产品之间分配费用，是指在( ) A、产成品与月末在产品 B、完工半成品与月末加工中的产品

C、产成品与广义在产品 D、前面步骤的完工半成品与加工中的在产品，最后步骤的产成品与加工中的在产品

18、 在成本的职能中,哪几个是属于事前应做的工作( )

A 、成本预测 成本决策 成本核算 B 、成本预测 成本决策 成本计划 C 、成本控制 成本计算 成本考核 D 、成本计算 成本考核 成本分析 19、 A B C三种产品的定额成本为35,47,49.现假设一产品D的定额成本为100,设其系数为1,则ABC三种产品的系数分别为:( )

A 0.35 0.47 0.49 B 35/47 1 47/49 C 0.35 1 35/39 D 1 35/47 35/49

20、 在计提非医疗机构医务人员福利费是应进( )

A、 应付福利费 B、 生产成本 C、 管理费用 D、 制造费用 二、多项选择(每小题1分，共10分)

1、下列应计入产品成本费用的是( )

A、辅助生产车间管理人员工资 B、厂部管理人员工资 C、专设销售机构人员工资 D、车间机物料消耗

2、下列各项中，为了计算产品成本，必须正确划分的费用界限有 ( ) A、生产成本与期间费用的界限 B、营业费用与管理费用的界限 C、各个月份的费用界限 E、各种产品的费用界限

These strong political signal showing a new generation of political leaders is still keeping to the Socialist road. Four is revisiting the \o Mao Ze-Dong's historical cycle of\h profile anti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \nt\ow profile shadow began to gradually plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right nownot only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the need to implement the Constitution, stressed the need to turn off the power in a cage. Also stresses that Mao Zedong thought cannot be lost, 30 years after the reform and -ping's reform ideas. promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. o improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environment. To improve natural resources asset property right system and use control, red line of delimitation of ecological protection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstanding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. o deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged the leadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however after economic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariatE、完工产品与在产品的费用界限

3、下列不需要进行成本还原的分步法是( )

A、逐步综合结转分步法 B、逐步分项结转分步法 C、平行结转分步法 D、按计划成本结转分步法 4、成本计划的内容包括( )

A、主要产品单位成本计划 B、全部商品产品成本计划 C、制造费用计划 D、期间费用计划 5、生产成本报表主要包括( )

A、商品产品成本表 B、主要产品单位成本表

C、制造费用明细表 D、利润表 E、管理费用明细表

6、企业基本生产所发生的各项费用，在记入“基本生产成本”账户的借方时，对应贷方账户可能有( ) A、原材料 B、辅助生产成本

C、制造费用 D、管理费用 E、财务费用 7、辅助生产车间分配转出的成本，可以借记( ) A、低值易耗品 B、原材料

C、财务费用 D、营业费用 E、管理费用 8、成本报表的分析方法主要有( )

A、对比分析法 B、比率分析法 C、差额分析法 D、趋势分析法 E、连环替代分析法

9、产品成本计算的基本方法主要有( )

A、定额法 B、品种法 C、分类法 D、分批法 E、分步法 10、“废品损失”账户借方的对应账户可能有( )

A、原材料 B、应付工资 C、应付福利费 D、财务费用 E、管理费用 三、判断题(每小题1分，共10分) 1、采用约当产量法计算在产品成本时，如果原材料不是在开始时一次投入，而是随着加工进度陆续投入的，其投料程度与其教工进度完全一直，则计算材料费用的约当产量与计算加工费用的约当产量应是一致的 （ ）

2、采用各种成本计算方法计算产品成本，各月末都要在完工产品和月末在产品之间分配费用 （ ） 3、产量变动之所以影响产品单位成本，是由于在产品全部成本中包括了一部分变动成本费用 （ ） 4、在商品产品成本表中，可比产品降低额和降低率，是可比产品的实际成本与计划成本相比的降低额和降低率 （ ）

5、零售企业的库存商品和已销商品的成本都是按进价计算的（ ） 6、运输企业成本核算的特点之一是窗户计算你根本对象的多样性（ ）

7、施工企业建筑产品的收入和成本的计量大多按单间产品进行，施工企业往往按单独的工程项目进行成本计算 （ ）

8、对直接费用的处理，采用作业成本法与采用传统的成本计算方法是一样的（ ） 9、传统的成本计算方法高估了生产量小而技术复杂程度高的产品成本（ ） 10、产品水平作业的发生不仅与产品种类有关，而且与生产产品的数量相关（ ） 四、名词解释（每小题2分，共10分） 1、 成本的含义： 2 、废品损失： 3、约当产量法：

bviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \es\point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiao-piopening up 30 years ago can not deny each other. Both advocate democracy and release \does not speak of\cal constraints. Neither deny the history of the CPC Central Committee on several issues ...Comrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explore new methods to solve the problem. It can be said that summing up the achievement, no grandstanding; analysis 4、分步法 ： 5、工资：

五、简答题（每小题5分，共20分） 1、成本核算的原则和要求

2、生产成本在完工产品与在产品之间的划分有哪几种划分方法 3、成本会计的职能 4、分批法的含义和特点 六、业务题（本题30分） 习题一：

1、 目的：联系直接材料费用的分配的定额耗用量比例法

2、 资料：某厂生产A、B、C三种产品。本月三种产品共同耗用甲材料33600千克，每千克12.5元，总金额元，三种产品本月投产量分别为4000件、3200件和2400件，甲材料消耗定额分别为3千克、2.5千克和5千克

3、 要求：利用下表采用定额耗用量比例法分配甲材料费用。 甲材料费用分配表

2004年10月 单位：元 产品 产品投产单位定额 定额消耗量 分配率 实际消耗总分配应分配材量 量 率 料费用 A 4000 3 12000 12600 B 3200 2.5 8000 8400 C 2400 5 12000 12600 合计 9600 32000 1.05 12.5 一、 选择题

1~20 B A B D C ，B D B C D ，C C C D C，D D B A C 二、多项选择

AD ，ACDE， BCD， ABCD， ABC ，ABC，ABDE，ABCDE，BDE，ABC 三、判断题 T F F F FT T T F F 四、名词解释

1、 成本的含义：企业为产品的生产所消耗的人力、财力和物力的总和即生产

2 、废品损失：在产品的生产过程中或由于生产原因产生废品而造成的损失，包括可修复废品的修理费用和不可修复废品的报废损失。

3、约当产量法：按完工产品的数量以及在产品的约当产量的比例分配总成本的一种成本分配方法。

4、 分步法 ：以产品的生产步骤或各个步骤间的产品作为成本计算对象来诡计生产费用，计算各个不中半成品和最后步骤产成品成本的计算方法。

5、工资：企业在一定时期支付给职工的劳动报酬总额

五、简答题

These strong political signal showing a new generation of political leaders is still keeping to the Socialist road. Four is revisiting the \o Mao Ze-Dong's historical cycle of\h profile anti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \nt\ow profile shadow began to gradually plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right nownot only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the need to implement the Constitution, stressed the need to turn off the power in a cage. Also stresses that Mao Zedong thought cannot be lost, 30 years after the reform and ng's reform ideas. promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. o improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environmnt. To improve natural resources asset property right system and use control, red line of delimitation of ecological protection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstanding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. o deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged the leadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however after economic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariat1、成本核算的原则和要求 原则：1、合法性原则2、可靠性原则3、相关性原则4、分期性原则5、配比原则6、按实际成本核算原则7、一致性原则8、重要性原则

要求：1、划清各种费用的界限 2、做好各项准备工作 3、选择适当的成本计算方法

2、生产成本在完工产品与在产品之间的划分有哪几种划分方法

(1)先计算月末在产品成本后计算完工产品成本

(2)先计算完工产品成本后计算月末在产品成本

(3)完工产品成本和月末在产品成本同时计算

3、成本会计的职能

答：(1)成本预测(2)成本决策(3)成本计划(4)成本控制

(5)成本计算(6)成本考核(7)成本分析

4、分批法的含义和特点

答：含义：以产品的批次或定单作为成本计算对象，来归集生产费用，计算产品成本的一种计算方法。又称“定单法”

特点：1以产品的批别或定单作为成本计算对象

2按产品的生产周期计算成本

3在分批法下，一般没有生产成本在完工产品及在产品之间的划分问题。

六、业务题

计算步骤：

各产品定额消耗量=各产品投产量×各产品单位定额消耗量

A产品定额消耗量=4000×3=12000

bviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \es\point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiao-ping's reform ideas. These strong political signal showiand opening up 30 years ago can not deny each other. Both advocate democracy and release \does not speak of\cal constraints. Neither deny the hiComrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explB产品定额消耗量=3200×2.5=8000

C产品定额消耗量=2400×5=12000

分配率=实际消耗量/∑定额消耗量

=33600/32000=1.05

各产品实际消耗量=各产品定额消耗量×分配率

A产品实际消耗量=12000×1.05=12600

B产品实际消耗量=8000×1.05=8400

C产品实际消耗量=12000×1.05=12600

各产品应承担的费用=各产品实际消耗量×材料单价

A产品应负担材料成本=12600×12.5=

B产品应负担材料成本=8400×12.5=

C产品应负担材料成本=12600×12.5=

eaders is still keeping to the Socialist road. Four is revisiting the \o Mao Ze-Dong's historical cycle of\nti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \profile shadow began to gradually plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right now, not only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the need to implement the Constitution, stressed the need to turn off the power in a cage. Also stresses that Mao Zedong thought cannot be lost, 30 years after the reform ssues ...

he problem. It can be said that summing up the achievement, no grandstanding; analysis第 3 页 共 3 页

ng a new generation of political lstory of the CPC Central Committee on several iore new methods to solve t