2022年成本管理题目集

《2022年成本管理题目集》由会员分享，可在线阅读，更多相关《2022年成本管理题目集（18页珍藏版）》请在金锄头文库上搜索。

1、problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situatio

2、n compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced

3、with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development o

4、f the partys advanced nature and purity, and to e nhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capacity-building tasks. Combined practice

5、of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng a

6、lso put people support does not support, agreed not to agree, ha ppy happy, promise not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaopi

7、ng theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Pa

8、rty, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party

9、noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of t

10、he rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work

11、, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both

12、 at home and abroad political storm, and economic risk, severe test before, relies on party and peopledefended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative imp

13、ortant thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some o

14、f the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and cons

15、truction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and im

16、pr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance

17、 with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known

18、 does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three

19、characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadr

20、es, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and econo

21、mic interests in the period of social transformation, social differentiation between the interest s of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses成本管理网上形考复习题（10.6）一、单项选择题1

22、. 企业在生产各种工业产品等过程中发生的各种耗费，称为（C）。A. 成本 B. 产品成本 C. 生产费用 D. 经营费用2. 产品成本实际包括的内容称为（B）。A. 生产费用 B. 成本开支范围 C. 成本 D. 制造成本3. 企业对于一些主要产品、主要费用应采用比较复杂、详细的方法进行分配和计算，而对于一些次要的产品、费用采用简化的方法进行合并计算和分配的原则称为（D）。A. 实际成本计价原则 B. 成本分期原则 C. 合法性原则 D. 重要性原则4. 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（C）。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

23、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5. 当几种产品共同耗用几种材料的情况下，材料费用的分配可采用（D）。A. 定额耗用量比例分配法 B. 产品产量比例分配法C. 产品重量比例分配法 D. 产品材料定额成本比例分配法6. 采用交互分配法分配辅助生产费用时，第二阶段的对外分配应（A）。A.在辅助生产车间以外的各受益单位之间进行分配B.在辅助生产车间以内的各受益单位之间进行分配C.在辅助生产车间、部门之间进行分配 D.只分配给基本生产车间7. 在辅助生产费用的各种分配方法当中，最简便的方法是（B）。A. 顺序分配法 B. 直接分配法 C. 交互分配法 D.

24、代数分配法8. 采用顺序分配法分配辅助生产费用时，其分配的顺序是（C）。A. 先辅助生产车间后基本生产车间 B. 先辅助生产车间内部后对外部单位C. 辅助生产车间受益金额多少 D. 辅助生产车间提供劳务金额的多少9. 某企业生产产品经过道工序，各工序的工时定额分别为小时和小时，则第二道工序在产品的完工率约为（D）。A. B. C. D. 10. 采用约当产量法计算在产品成本时，影响在产品成本准确性的关键因素是（B ）。A. 在产品的数量 B. 在产品的完工程度 C. 完工产品的数量 D. 废品的数量11. 当各项消耗定额或费用比较准确、稳定，而且各月末在产品数量变化不大的产品，其月末在产品成本

25、的计算方法可采用（A）。A. 在产品按定额成本计价法 B. 在产品按完工产品计算法C. 在产品按约当产量比例法 D. 在产品按所耗原材料费用计价法12. 当各月末在产品数量较大，各月在产品数量变化也较大，但原材料费用在成本中所占比重较大的产品，其在产品成本的计算，可采用（B）。A. 在产品按固定成本计价法 B. 在产品按所耗材料费用计价法C. 约当产量比例法 D. 在产品按定额成本计价法13. 在大量生产的企业里，要求连续不断地重复生产一种或若干种产品，因而管理上只要求而且也只能按照（ B）。A.产品的批别计算成本 B. 产品的品种计算成本 C. 产品的类别计算成本D.产品的步骤计算成本14.

26、 最基本的成本计算方法是（A）。A. 品种法 B. 分批法 C. 分步法 D. 分类法15. 采用分批法计算产品成本时，若是单件生产，月末计算产品成本时（B）。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of rel

27、ationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wish

28、es, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered h

29、eavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood

30、 at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide

31、 to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, pol

32、icie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adher

33、i ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, play

34、ed a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizati

35、onal work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of par

36、ty building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third g

37、eneration Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist marke

38、t new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass w

39、ork in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party

40、is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadershi

41、p of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, imple

42、ment, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamen

43、tal guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi

44、dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments,

45、 especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are mani

46、festations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doi

47、ng mass work, the party members and cadres, will be in a passive position. The third characteristic of the massesA. 需要将生产费用在完工产品和在产品之间进行分配B. 不需要将生产费用在完工产品和在产品之间进行分配C. 区别不同情况确定是否分配生产费用D. 应采用同小批生产一样的核算方法16. 管理上不要求计算各步骤完工半成品所耗半成品费用和本步骤加工费用，而要求按原始成本项目计算产品成本的企业，采用分步法计算成本时，应采用（D）。A. 综合结转法 B. 分项结转法 C. 按计划成

48、本结转法 D. 平行结转法17. 平行结转分步法下，每一生产步骤完工产品的费用，是（C）。A. 该步骤完工半成品的成本 B. 该步骤完工产成品的成本C. 该步骤生产费用中用于产成品成本的份额 D. 该步骤生产费用中用于在产品成本的份额18. 需要进行成本还原所采用的成本计算方法是（C）。A.品种法 B. 平行结转分步法 C. 逐步结转分步法（综合结转） D. 逐步结转分步法（分项结转）19. 采用平行结转分步法计算产品成本时（A）。A. 不能提供所有步骤半成品的成本资料 B. 只能提供第二步骤半成品成本资料C. 只能提供第一步骤半成品成本资料 D. 只能提供最后步骤半成品成本资料20. 期间费

49、用核算内容不应包括（D）。A. 财务费用核算 B. 管理费用核算 C. 营业费用核算 D. 制造费用核算21. 以某一先进单位产品成本作为目标成本的一种预测方法称为（C）。A. 倒扣测算法 B. 比率测算法 C. 选择测算法 D. 直接测算法22. 如果企业属于连续式复杂生产企业，分解产品目标成本时，应按（C）。A.功能评价系数分解 B. 历史成本构成百分比分解C.按产品制造过程分解D.按产品成本项目构成分解23. 在本量利分析中，必须假定产品成本的计算基础是（B）A. 完全成本法 B. 变动成本法 C. 吸收成本法 D. 制造成本法24. 进行本量利分析，必须把企业全部成本区分为固定成本和（

50、D）A. 制造费用 B. 直接材料 C. 直接人工 D. 变动成本25. 按照本量利分析的假设，收入模型和成本模型的自变量均为同一个（D）A. 销售单价 B. 单位变动成本 C. 固定成本 D. 产销量26. 计算贡献边际率，可以用单位贡献边际去除以（A）A. 单位售价 B. 总成本 C. 销售收入 D. 变动成本27. 已知企业只生产一种产品，单位变动成本为每件3 元，固定成本总额为60000 元，产品单价为5元，则保本销量为（A）件。A. 30000 B. 20000 C. 12000 D. 7500 28. 已知企业某产品单价为2000 元，目标销量为3500 件，固定成本总额为元，目标

51、利润为元，则单位变动成本为（C）元 /件。A. 1000 B. 1500 C. 1800 D. 2000 29. 确定功能评价系数常常采用的方法是（B）。A. 对比法 B. 评分法 C. 定性分析法 D. 定量分析法30. 价值系数的计算公式是（B）。A. 功能评价系数成本系数 B. 功能评价系数成本系数C. 成本系数功能评价系数 D. 功能评价系数价格系数31. 倒扣测算法是在事先确定（A）的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。A. 目标利润 B. 目标成本 C. 目标销量 D. 目标单价精选学习资料 - - - - - - - -

52、 - 名师归纳总结 - - - - - - -第 2 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business wo

53、rk, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some

54、leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility

55、, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city

56、-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation

57、 of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people.

58、Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leade

59、rship of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening cont

60、acts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly r

61、elated to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should d

62、evelop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thoug

63、ht, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng,

64、 founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the p

65、arty. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the ma

66、sses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi

67、nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and polici

68、es of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, every

69、one seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party o

70、f China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, w

71、ork for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl

72、e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of th

73、e masses32. 依据掌握的各种决策成本及相关的数据，对各种备选方案进行分析比较，从中选出最佳方案的过程，称为（ B）。A. 成本预测 B. 成本决策 C. 成本分析 D. 成本计划33. 在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价，称为（A）。A. 机会成本 B. 专属成本 C. 差量成本 D. 重置成本34. 在成本决策中，零部件自制较外购所增加的成本，属于（B）。A. 机会成本 B. 差量成本 C. 无关成本 D. 变动成本35. 那些由于过去的决策所引起，已经发生并支付过款项的成本，称为（C）。A. 历史成本 B. 变动成本 C. 沉没成本 D. 专属成本36.

74、总额分析法以（D）模式计算利润。A. 销售收入变动成本 B. 销售收入主营业务成本主营业务税金及附加C. 销售收入固定成本 D. 销售收入变动成本固定成本37. 在成本决策中不需要区分相关成本与无关成本的决策方法是（A）。A. 总额分析法 B. 差量损益分析法 C. 相关成本分析法 D. 成本无差别点法38. 采用差量损益分析法必须坚持（A）原则。A. 相关性 B. 重要性 C. 明晰性 D. 稳健性39. 差量损益分析法下，如果决策中的相关成本只有（C），可以直接比较两个不同方案的贡献边际。A. 差量成本 B. 专属成本 C. 变动成本 D. 沉没成本40. 最佳订货批量是指使存货（C）最低

75、时的订货批量。A. 变动成本 B. 运费 C. 相关总成本 D. 买价41. 采用定额法计算产品成本时，生产工资费用定额的计算公式是（D）。A. 产品实际工时生产工资实际单价 B. 产品实际工时生产工资计划单价C. 产品生产工时定额生产工资实际单价 D. 产品生产工时定额生产工资计划单价42. 由于修改旧定额而产生的新旧定额之间的差额称为（C）。A. 定额差异 B. 材料成本差异 C. 定额变动差异 D. 脱离定额的差异43. 采用定额法计算产品成本时，若差异额较大而且各月在产品数量变动也较大，差异额在完工产品和月末在产品之间进行分配的方法一般是采用（B）。A. 定额差异的比例 B. 定额成本

76、的比例 C. 脱离定额差异的比例 D. 材料成本差异的比例44. 定额法下的定额变动差异是指由于修订消耗定额或生产耗费的计划价格而产生的（B）。A. 计划价格与实际价格的差额 B. 新旧定额的差额C. 实际价格与计划价格的差额 D. 月初定额与月末定额的差额45. 采用定额法计算产品成本时，对于定额变动差异若是定额降低，在月末计算产品成本时，还应 （ C） 。A. 从当月的产品成本当中扣除 B. 加到当月的产品成本当中 C. 对当月产品成本没有影响D. 应在月初产品成本当中进行调整，月末在产品成本不进行调整46. 定额法下的产品成本计算单中，在消耗定额降低时，月初在产品的定额成本调整和定额变动

77、差异数，（ D）。A. 都是负数 B. 都是正数 C. 前者是正数，后者是负数 D. 前者是负数，后者是正数47. 定额法的特点是（B）。A. 对产品进行事前控制 B. 对成本差异进行日常核算、分析和控制C. 进行成本的定期分析和考核 D. 上列三点都具备48. 定额成本与计划成本（D）。A. 完全是一回事 B. 毫无联系 C. 可以互相代替 D. 既有相同之处， 也有不同之处，两者不能互相替代49. 在制造费用分为变动制造费用和固定制造费用的情况下，生产能力利用差异的计算公式是（B）。A. （实际工时预算工时）固定制造费用预算分配率精选学习资料 - - - - - - - - - 名师归纳总

78、结 - - - - - - -第 3 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, igno

79、red masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders

80、cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the ma

81、intenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-buildin

82、g tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the

83、Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under t

84、he guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership o

85、f the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts wi

86、th the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related

87、 to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop

88、 a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, an

89、d facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, found

90、ed three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party.

91、 Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses.

92、 He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted

93、out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of

94、 the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone s

95、eemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of Chi

96、na, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work f

97、or the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e wit

98、h common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the mas

99、sesB. （预算工时实际工时）固定制造费用预算分配率C. （实际工时标准工时）固定制造费用预算分配率D. （标准工时实际工时）固定制造费用预算分配率50. 直接材料成本差异按三因素法进行分析时，组合差异等于（B）。A. 材料实际耗用总量（实际结构平均实际单价实际结构平均标准单价）B. 材料实际耗用总量（实际结构平均标准单价标准结构平均标准单价）C. 材料实际耗用总量（实际结构平均实际单价标准结构平均标准单价）D. 材料标准耗用总量（实际结构平均标准单价标准结构平均标准单价）51. 我国企业按标准成本制度进行核算时，应设置的差异账户是（A ）。A. 生产成本差异 B. 材料价格差异 C. 直接

100、人工差异 D. 制造费用差异52. 制造费用的标准成本，应以各责任部门为单位，按固定费用和变动费用编制费用预算，为了计算固定费用和变动费用标准分配率，应以确定的预算费用除以（A）。A. 预算生产量 B. 实际生产量 C. 预算工时 D. 实际工时53. 在定额成本制度下，生产成本科目的借贷方是（C）。A. 按定额成本登记 B. 按标准成本登记 C. 按实际成本登记 D. 按计划成本登记54. 在制造费用不区分为变动制造费用和固定制造费用的情况下，制造费用差异是（B）。A. 标准制造费用与实际制造费用之间的差额B. 实际产量标准制造费用与实际制造费用之间的差额C. 计划产量标准制造费用与实际制造

101、费用之间的差额D. 预算产量标准制造费用与实际制造费用之间的差额55. 在将制造费用分为变动制造费用和固定制造费用的情况下，变动制造费用差异的影响因素可分为效率差异和耗费差异，其中效率差异的计算公式是（D）。A. （预算工时标准工时）制造费用预算分配率B. （预算工时标准工时）变动制造费用预算分配率C. （实际工时标准工时）制造费用预算分配率D. （实际工时标准工时）变动制造费用预算分配率56. 由厂部直接编制全厂成本计划的方法，是采用（A）。A. 一级成本计划编制方式 B. 分级成本计划编制方式C. 一级与分级相结合的成本计划编制方式 D. 独立成本计划编制方式57. 企业在编制成本计划时，

102、一般是先编制（B）。A. 基本生产车间的成本计划 B. 辅助生产车间的成本计划C. 制造费用总预算 D. 期间费用预算58. 成本报表属于（B）。A. 对外报表 B. 对内报表 C. 既是对内报表，又是对外报表 D. 对内还是对外由企业决定59. 可比产品降低额与可比产品降低率之间的关系是（C）。A. 成反比 B. 成正比 C. 同方向变动 D. 无直接关系60. 填制商品产品成本表必须做到（A）。A. 可比、不可比产品须分别填列 B. 可比、不可比产品可合并填列C. 既可分别，也可合并填列 D. 填制时无需划分可比、不可比产品61. 商品产品成本表的填列必须做到（A）。A. 主要产品逐一填列

103、，非主要产品可以汇总填列 B. 主要产品与非主要产品汇总填列C. 只填主要产品，并汇总填列 D. 非主要产品同主要产品一样，须逐一填列62. 计算可比产品成本实际降低率的分母是可比产品按（A）计算的本年累计总成本。A. 上年实际平均单位成本 B. 上年计划平均单位成本C. 本年实际平均单位成本 D. 本年计划平均单位成本精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s

104、 concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of wit

105、h, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n enco

106、unter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party commi

107、ttees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of p

108、arty members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise

109、 not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen

110、links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the pa

111、rt of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is t

112、o realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenar

113、y session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13

114、 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies o

115、n party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the

116、 right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party,

117、Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, people

118、s enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood

119、 tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the

120、highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting

121、their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department withi

122、n the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second c

123、haracteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation betwee

124、n the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses63. 企业成本报表的种类、项目、格式和编制方法（B）。A.由国家统一规定B.由企业自行确定C.由企业主管部门同一规定D.由企业主管部门与企业共同制定64. 从狭义的角度说，成本分析主要是指（B）。A. 成本事前分析

125、B. 成本事后分析 C. 成本事中分析 D. 成本全过程分析65. 影响产品成本的固有因素是（A）。A. 企业规模和技术装备水平 B. 成本管理制度的改革 C. 市场需求和价格水平 D. 生产设备利用效果66. 影响产品成本的微观因素是（B）。A.市场需求和价格水平 B. 生产设备利用效果 C. 企业的专业化协作水平 D. 企业地理位置和资源条件67. 为确定某一经济指标各个组成部分占总体的比重，以掌握该项经济活动的特点和变化趋势的方法是（D）。A. 因素分析方法 B. 相关比率分析法 C. 趋势比率分析法 D. 构成比率分析法68. 可比产品成本实际降低额是指（C）。A. （计划产量上年实际

126、单位成本）-（计划产量本年实际单位成本）B. （实际产量本年计划单位成本）-（实际产量本年实际单位成本）C. （实际产量上年实际单位成本）-（实际产量本年实际单位成本）D. （实际产量上年实际单位成本）-（实际产量本年计划单位成本）69. 某产品单位材料计划耗用量10 千克，实际耗用量9.5 千克，每千克计划价格50 元，实际价格55元，则该产品单位成本的量差影响额是（B）。A. 25元 B. 25 元 C. 27.5元D. 27.5 元70. 影响可比产品成本降低率的因素有（B）。A. 产品产量 B. 产品单位成本 C. 产品的规格和种类 D. 产品数量71. 通过成本指标在不同时期（或不同

127、情况）的数据的对比，来揭示成本变动及其原因的一种方法是（A）。A. 对比分析法 B. 趋势分析法 C. 比率分析法 D. 因素分析法72. 把综合性指标分解为各个因素，研究诸因素变动对综合性指标变动影响程度的分析方法是（D）。A. 对比分析法 B. 趋势分析法 C. 比率分析法 D. 因素分析法73. 在不考虑成本性态分析，即不将成本划分固定成本和变动成本时，产品产量的变动对企业主要产品成本降低任务完成情况的影响是（C）。A. 成本降低额和降低率都不受影响 B. 既影响成本降低率，又影响成本降低额C. 只影响成本降低额，不影响成本降低率 D. 只影响成本降低率，不影响成本降低额74. 反映成本

128、变化一个侧面的指标是（A）。A. 数量指标 B. 质量指标 C. 单项指标 D. 综合指标75. 成本考核的目标是（D）。A. 符合国家法令 B. 符合国家计划 C. 作出综合评价 D. 提高经济效益76. 特定的责任中心所发生的耗费称为（D）。A. 沉没成本 B.固定成本 C. 相关成本 D. 责任成本77. 计入产品成本的费用有（D）。A. 对外投资支出 B. 购建固定资产支出 C. 公益金开支的支出 D. 直接人工78. 审核成本预测的可靠性、成本决策和成本计划的先进性和可行性是指（A）。A. 事前成本审计 B. 事中成本审计 C. 事后成本审计 D. 以上三项都对79. 成本审计的重要

129、内容是（D）。A. 营业费用审计 B. 管理费用审计 C. 财务费用审计 D. 完工产品和在产品成本审计80. 下列支出中，可以列入产品成本的有（B）。A. 被没收的财物 B. 机物料消耗 C. 捐赠支出 D. 违约金支出精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe nd

130、ulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogi

131、cal, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged,

132、inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach g

133、reat importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . P

134、rocessing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destinatio

135、n of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC

136、Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively c

137、arrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the funda

138、mental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision

139、 on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang com

140、rade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Soc

141、ialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening

142、and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest po

143、litical advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in o

144、rder to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the

145、 key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are

146、not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle

147、 of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the pa

148、rty and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have co

149、mmon interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you

150、do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses81. 对某些费用支出的数额、比例作出具体规定的是（B）。A. 成本开支范围 B. 费用开支标准 C. 成本项目 D. 费用要素82. 质量成本趋势分析的指标有（B）。A. 产值质量成本率 B. 销售基数 C. 销售收入质量成本率 D. 质量成本利润率83. 把质量成本的核算和正常的会计核算截然分开的方法称为（

151、B）。A. 单轨制 B. 双轨制 C. 集中制 D. 非集中制二、多项选择题1. 产品的价值取决于生产上耗用的社会必要劳动量，它的组成内容包括（ABD ）。A. 产品中所耗用的物化劳动的价值 B. 劳动者为自己劳动所创造的价值C. 企业生产中发生的全部支出 D. 劳动者剩余劳动所创造的价值 E. 劳动者创造价值的总和2. 在进行成本核算时，在不同时期、不同产品以及产成品和在产品之间正确分摊费用，应分清有关成本的几个界线包括（ABCD ）。A. 分清本期成本和下期成本的界线 B.分清各种产品成本的界线C. 分清在产品成本和产成品成本的界线 D. 分清计入产品成本和不应计入产品成本的界线E. 分清

152、本企业产品成本和其他企业产品成本的界线3. 工业企业的期间费用包括(BCD) A. 制造费用 B. 财务费用 C. 管理费用 D. 营业费用 E. 辅助生产费用4. 下列各项中 ,属于工业企业成本项目的有(BCDE)A. 外购材料 B. 直接材料 C. 燃料及动力 D. 废品损失 E. 直接工资5. 计入产品成本的其他费用支出有(AB) A. 劳动保护费 B. 利息支出 C. 邮电费 D. 水电费 E. 产品销售费用6. 要素费用的分配原则是（BE ）。A. 所有的费用均应采用一定的方法在各种产品当中进行分配 B. 直接费用直接计入产品成本C. 直接费用分配计入产品成本 D. 间接费用直接计入

153、产品成本 E. 间接费用分配计入产品成本7. 辅助生产费用的顺序分配法一般适用于（AC）。A.辅助生产车间相互提供产品或劳务有着明显顺序 B. 辅助生产车间相互提供产品或劳务没有顺序C.排列在先的辅助生产车间耗用排列在后的辅助生产车间的费用较少D.排列在先的辅助生产车间耗用排列在后的辅助生产车间的费用较多E.排列在先和排列在后的辅助生产车间耗用其他辅助生产车间的费用差不多8. 采用交互分配法分配辅助生产车间的费用时，应该（BCE ）。A. 先在企业内部各受益单位之间进行一次交互分配B. 先在辅助生产内部各受益单位之间进行一次交互分配C. 算出交互分配后的实际费用D. 再向企业以外的各受益单位进

154、行一次对外分配E. 再向辅助生产车间以外的各受益单位进行一次对外分配9. 企业发生的不可修复废品损失会使企业（CE）。A. 产品总成本可能降低 B. 产品总成本可能提高 C. 产品单位成本提高D. 产品单位成本降低 E. 产品产量降低10. 企业在选择在产品成本计算方法时应考虑的因素主要有（ABCD ）。A. 在产品数量的多少 B. 各月在产品数量变化的大小 C. 各项费用比重的大小D. 定额管理基础的好坏 E. 成本计算程序的繁简11. 采用约当产量比例法计算完工产品和在产品成本时，应具备的条件是（ACD ）。A. 月末在产品数量较大 B. 月末在产品数量较小 C. 各月末在产品变化较大D.

155、 产品成本中原材料和加工费用的比重相差不大E.产品成本中原材料和加工费用的比重相差较大精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revol

156、utionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work me

157、thod simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These proble

158、ms we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the n

159、ew urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed

160、 up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for m

161、easuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of m

162、ulti-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the

163、 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain fl

164、esh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the de

165、cisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, ban

166、ner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new sit

167、uation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decis

168、ive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, th

169、e most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the

170、 masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome for

171、malism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our worke

172、rs, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the m

173、asses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Ce

174、ntral and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but

175、the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadr

176、es, will be in a passive position. The third characteristic of the masses12. 采用定额成本法计算在产品成本时，应具备下列条件（ABC ）。A. 定额管理基础较好 B. 消耗定额比较准确 C. 各月末在产品数量变化不大D. 各月末在产品数量变化较大 E. 产品产量较大13. 采用按所耗材料费用计算在产品成本时，应具备的条件是（AC ）。A. 产品成本中材料费用所占的比重较大 B. 产品成本中材料费用所占的比重较小C. 其他加工费用比重较小 D. 其他加工费用比重较大 E. 产品产量较小14. 在多步骤生产的企业里，为了计

177、算各生产步骤的成本，加强各个生产步骤的生产管理，一般要求按照（ ADE ）。A. 产品的品种计算成本 B. 产品的批别计算成本 C. 产品的类别计算成本D. 产品的生产步骤计算成本 E. 产品的件别计算成本15. 品种法的适用范围是（AC）。A. 大量大批生产 B. 小批单件生产 C. 单步骤生产或管理上不要求分步骤计算成本的多步骤生产D. 管理上要求分步骤计算成本的多步骤生产 E.管理上要求分步骤计算成本的单步骤生产16. 分步法的适用范围是（AD）。A. 大量大批生产 B. 小批单件生产 C. 单步骤生产或管理上不要求分步骤计算成本的多步骤生产D. 管理上要求分步骤计算成本的多步骤生产 E

178、. 管理上要求分步骤计算成本的单步骤生产17. 在分批法中间接费用的分配方法有（BD ）。A. 计划成本分配法 B. 累计分配法 C. 定额比例分配法 D. 当月分配法 E. 直接成本分配法18.采用逐步结转分步法需要提供各个步骤半成品成本资料的原因是（ABDE ）。A. 各生产步骤的半成品既可以自用，也可以对外销售 B. 半成品需要进行同行业的评比C. 产成品不需要进行同行业的评比 D. 一些半成品为几种产品所耗用E. 适应实行厂内经济核算或责任会计的需要19. 计算成本还原分配率时所用的指标是（AC）。A. 本月产成品所耗上一步骤半成品成本合计 B. 本月产成品所耗本步骤半成品成本合计C.

179、 本月所产该种半成品成本合计 D.上月所产该种半成品成本合计E. 上月产成品所耗本步骤半成品成本合计20. 管理费用是企业行政管理部门组织和管理生产经营活动发生的各项费用，包括（ABCDE ）。A. 行政管理部门人员工资及福利费B. 行政管理部门人员办公费、差旅费 C. 工会经费D. 计提的坏账准备和存货跌价准备 E. 房产税、车船使用税、印花税和土地使用税21. 企业确定的产品目标成本还需进一步分解，分解的主要方式有（ABCD ）。A. 按产品组成分解 B. 按产品结构分解 C. 按产品制造过程分解D. 按产品成本项目构成分解 E. 按功能评价系数分解22. 本量利分析模型确立的前提条件包括

180、（ABCD ）A. 成本性态分析假定 B. 相关范围假定 C. 线性假定 D. 基本模型假定 E. 目标利润假定23. 保本点的表现形式包括（AB）。A. 保本额 B. 保本量 C. 保利量 D. 保利额 E. 贡献边际率24. 可比产品成本降低额的预测不同于可比产品成本降低率的预测，它的显著特征是（AC ）。A. 先确定降低额 B. 先确定降低率 C. 以各项成本降低措施为依据测算D. 以主要技术经济指标为依据测算 E. 发动职工制定可行的节约措施25. 产品总成本发展趋势的预测方法主要有（BCDE ）。A. 高低点法 B. 加权平均法 C. 移动平均法 D. 简单平均法 E. 指数平滑法2

181、6. 提高价值系数可采取的措施有（ABCDE ）。A.在保持产品必要功能的前提下，降低产品成本 B.在不增加成本的情况下，提高产品功能C. 提高产品功能，同时降低产品成本 D. 成本增加不多，产品功能却有较大的提高精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 7 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum

182、 not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical,

183、 not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, infl

184、ame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great

185、 importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Proce

186、ssing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of

187、 developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Cent

188、ral Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carry

189、ing out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundament

190、al political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on

191、several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade

192、 for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Sociali

193、st, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and

194、improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest politi

195、cal advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order

196、 to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key

197、 is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not

198、satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of

199、peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party

200、and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common

201、 interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do n

202、ot find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the massesE. 消除过剩功能，同时成本有较大降低27. 定量预测方法包括（ABD ）。A. 简单平均法 B. 加权平均法 C. 函询调查法 D. 指数平滑法 E. 市场调查法28. 定性预测方法包括（CE）A. 简单平均法 B. 加权平均法 C. 函询调查法 D. 指数平滑法 E. 市场调查法29. 产品成本发展趋势预测主要包括

203、（ABDE ）。A. 新产品投产前成本趋势预测 B. 可比产品成本降低趋势预测 C.不可比产品成本降低趋势预D. 产品总成本趋势预测 E. 功能成本预测30. 可比产品成本降低率预测中所涉及的各项主要技术经济指标包括（ABCE ）。A. 材料消耗定额 B. 材料价格 C. 劳动生产率 D. 小时工资率 E. 废品损失31. 在成本决策中应予以考虑的成本有（DE ）。A. 直接材料 B. 直接人工 C. 制造费用 D. 机会成本 E. 重置成本32. 成本决策程序包括（ADE ）。A. 提出问题 B. 成本预测 C. 成本分析 D. 确定决策目标 E. 纳入计划33. 成本决策应注意以下问题（B

204、CE ）。A. 成本决策依据必须十分精确 B. 成本决策不能主观臆断 C. 成本决策必须目的明确D. 成本决策应根据专业经验决断 E. 成本决策必须是集体智慧的结晶。34. 下列属于无关成本的有（BE）。A. 机会成本 B. 沉没成本 C. 差量成本 D. 专属成本E. 共同成本35. 由多个方案共同负担的成本，属于（BE ）。A. 差量成本 B. 沉没成本 C. 机会成本 D. 专属成本 E. 共同成本36. 成本决策的方法有（ABCDE ）。A. 总额分析法 B. 差量损益分析法 C. 相关成本分析法 D. 成本无差别点法 E. 边际分析法37. 差量损益的计算途径有（AB）。A. 根据定

205、义计算 B. 差量收入差量成本 C. 相关收入相关成本D. 变动收入变动成本 E. 总收入总成本38. 相关成本与产品成本不同，它具有以下特征（ACE ）。A. 所属概念多样化 B. 属于历史成本 C. 账簿中不反映 D. 凭证中反映 E. 决策中考虑39. 最佳订货批量决策中的相关成本包括（CD）。A. 直接材料 B. 直接工资 C. 储存成本 D. 订货成本E. 缺货成本40. 确定最佳质量成本时，应考虑的成本有（ABCD ）。A. 预防成本 B. 检验成本 C. 内部质量损失 D. 外部质量损失 E. 储存成本41. 原材料脱离定额差异的核算方法一般有（ACD ）。A. 限额法 B. 一

206、次交互分配法 C. 切割法 D. 盘存法 E. 分步法42. 在定额法下，计算产品应分配的材料成本差异时，需要的指标有（ACDE ）。A. 产品原材料的定额费用 B. 产品原材料的计划费用 C. 原材料脱离定额的差异D. 原材料定额变动差异 E. 原材料成本差异率43. 采用定额法计算产品成本时，产品实际成本计算的指标有（ACDE ）。A. 按现行定额计算的产品定额成本 B. 按旧定额计算的产品定额成本C. 脱离现行定额的差异 D. 原材料或半成品成本差异 E. 月初在产品定额变动差异44. 标准成本差异是实际成本与标准成本之间的差额，具体包括（ABCE ）。A. 直接材料数量差异 B. 固定

207、制造费用生产能力利用差异 C. 固定制造费用耗费差异D. 直接材料分配率差异 E. 直接人工效率差异45. 在直接人工三因素分析法下，影响直接人工标准成本差异的因素是（BCD ）。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 8 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with mas

208、ses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand m

209、asses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has

210、suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to an

211、d is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve

212、as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guide

213、lines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made

214、 on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass l

215、ine, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and or

216、ganizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issue

217、s of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf

218、 third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created sociali

219、st market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys

220、 mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our

221、 party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the le

222、adership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work

223、, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the f

224、undamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact

225、indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government depar

226、tments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses a

227、re manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest

228、 in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the massesA. 人工生产效率差异 B. 人工效率差异 C. 人工组合差异 D. 人工工资率差异 E. 人工工作效率差异46. 工资率差异产生的原因可能是（AE ）。A. 工资计算方法改变 B. 材料质量和制造方法改变 C. 劳动态度D. 工人熟练程度E. 工人级别结构的变化47. 标准成本差异的处理方式一般包括（ABCD ）。A. 将差异转入损益科目 B. 将差异转入

229、销售成本科目 C. 将差异结转至下期D. 将差异在存货及销售成本之间按比例分摊 E. 将差异保留在各差异账户中48. 标准成本制度与定额成本制度的不同之处是（ABDE ）。A. 标准成本制度下，生产成本科目按标准成本登记B. 定额成本制度下，生产成本科目按实际成本登记C. 定额成本制度下，单独设置各种成本差异科目反映成本差异D. 定额成本制度下，不单独设置各种成本差异科目反映成本差异E. 标准成本制度下不要求计算产品实际成本，而定额成本法要求计算产品实际成本49. 成本计划一般包括的内容有（ABCDE ）。A. 产品单位成本计划 B. 商品产品成本计划 C. 制造费用计划D. 期间费用预算E.

230、 降低成本主要措施方案50. 编制全厂成本计划的主要内容包括（AD ）A. 主要产品单位成本计划 B. 可比产品单位成本计划 C. 不可比产品单位成本计划D. 商品产品成本计划 E. 基本生产车间完工产品成本计划51. 商品产品成本表可以反映可比产品与不可比产品的（ABCD ）A. 实际产量 B. 单位成本 C. 制造费用明细表 D. 本年累计总成本52. 工业企业编制的成本报表有（ABC ）。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. 成本计算单53. 影响产品成本的微观因素是（ABCD ）。A. 劳动生产率水平 B. 生产设备利用效果 C. 企业的成本管理水

231、平D. 原材料和燃料动力的利用情况E. 成本管理制度的改革54. 影响产品成本的固有因素是（ABC ）。A. 企业规模和技术装备水平 B. 企业地理位置和资源条件 C. 企业的专业化协作水平D. 市场需求和价格水平 E. 劳动生产率水平55. 影响可比产品成本降低率的主要因素有（BC）。A. 产品产量 B. 产品品种比重 C. 产品单位成本 D. 产品的价格 E. 产品的种类和规格56. 连环替代法的计算程序是（ABCD ）。A. 确定指标的组成因素和因素排列顺序B. 依次以各因素的实际数值替换该因素的标准数值，直至最后计算出实际指标C. 以每一个替换后计算出的新数据，减去前一个数据，其差额即

232、为该因素的影响程度D. 综合各因素的影响程度，其代数和应等于该指标实际数与标准数之差E. 影响各指标的因素替换顺序可根据企业实际情况决定，没有什么规律57. 全部产品成本计划完成情况分析的任务是（ABC ）。A. 查明全部产品和各类产品成本计划完成情况 B. 查明全部产品中各成本项目的计划完成情况C. 找出成本升降幅度大的产品和成本项目 D. 查明单位成本升降的原因E. 查明主要产品单位成本各项目的计划完成情况58. 在直接材料成本三因素分析法下，影响材料差异的计因素是（ABD ）。A. 单位产品材料耗用量 B. 材料配比 C. 材料购入数量 D. 材料单价 E. 产品产量59. 在可比产品成

233、本降低任务完成情况分析中，既影响降低额又影响降低率的因素是（BC ）。精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 9 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary

234、 war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method sim

235、ple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we ar

236、e soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgen

237、t situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up thes

238、e new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measurin

239、g compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-pa

240、rty cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 ple

241、nary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-an

242、d-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi o

243、n of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner De

244、ng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation

245、, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive s

246、ignifica nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the mos

247、t dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the mass

248、es embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalis

249、m. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, f

250、armers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses

251、, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central

252、 and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the c

253、rowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, w

254、ill be in a passive position. The third characteristic of the massesA. 产品产量 B. 产品单位成本 C. 产品品种结构 D. 材料单耗 E. 单位工时消耗60. 产品单位成本分析的内容主要包括（CD ）。A.联产品成本分析B.可比产品成本分析C. 直接材料成本分析D.制造费用项目分析E. 单位成本厂际分析61. 产品成本分析的内容包括（ABCDE ）。A. 可比产品成本分析 B. 单位产品成本分析 C. 联产品成本分析D. 产品成本降低幅度预测分析 E. 单位产品成本厂际对比分析62. 责任中心可分为（ABCD ）。A.

255、收入中心 B. 成本中心 C. 利润中心 D. 投资中心 E. 费用中心63. 企业内部责任成本考核指标有（AB ）。A. 责任成本差异率 B. 责任成本降低率 C. 市盈率 D. 投资报酬率 E. 内部报酬率64. 成本按已确定的经济责权分管范围可分为（AD）。A. 可控成本 B. 相关成本 C. 无关成本 D. 不可控成本 E. 沉没成本65. 成本审计包括（ABC ）。A. 事前成本审计 B. 事中成本审计 C. 事后成本审计 D. 事后成本考核 E. 事后成本分析66. 制造费用审计的内容有（ABCD ）。A. 制造费用计提是否符合规定 B. 待摊费用列支的正确性C. 预提费用列支的正

256、确性D. 制造费用分配的合理性 E. 职工福利费提取的正确性67. 成本费用的审计可分为（CD ）。A. 收益性支出审计 B.资本性支出审计 C.产品成本审计 D. 期间费用审计E. 营业外支出审计68. 期间费用审计包括（ACD ）。A. 营业费用审计 B. 制造费用审计 C. 管理费用审计 D. 财务费用审计 E. 主营业务成本审计69. 材料费用的审计包括（ABC ）。A. 审计用途是否恰当 B. 审计数量是否确切 C. 审计材料计价是否合理D. 审计职工福利费提取是否正确 E. 预提费用列支的正确性70. 在产品计价应审计（AB）。A. 计价方法是否合理 B. 计价方法是否前后一致 C

257、. 是否以估计数作为盘存数D. 是否混淆账面结存数和实存数 E. 有意少记在产品数量71. 质量成本一般包括（ABCD ）。A. 预防成本 B. 鉴定成本 C. 内部故障成本 D. 外部故障成本E. 标准成本72. 质量管理成本包括（CD）。A. 内部故障成本 B. 外部故障成本 C. 预防成本 D. 鉴定成本 E. 定额成本三、判断题1 市场经济条件下成本管理体系的构成一般国家宏观成本管理体系和企业内部的成本管理体系两个方面。 （X）2. 成本核算的分期，不一定与会计制度的分月、分季、分年相一致。（ ）3. 企业在进行费用分配时，应先分配基本生产车间的制造费用，然后才能分配辅助生产车间的制造

258、费用。（ X）4. 固定资产折旧费是产品成本的组成部分，应该全部计入产品成本。（X）5. 生产费用按经济内容和经济用途划分的要素费用和成本项目所包括的内容相同。（X）6. 在一般情况下，企业在本期投产的产品往往能在本期完工，本期完工的产品一定全部都是由本期投产的。（ X）7. 材料费用的分配一般是通过编制材料费用分配表进行的。（ ）8. 在几种产品共同耗用几种材料的情况下，材料费用的分配应采用产品材料定额成本比例分配法进行分配。（ ）精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 10 页，共 18 页problems that cannot be

259、 ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; so

260、me leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradic

261、tions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced n

262、ature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-an

263、d-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support

264、does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Gover

265、nment adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and

266、the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and d

267、eveloped in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the p

268、arty and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, t

269、o the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad polit

270、ical storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continu

271、e to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lesso

272、ns learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the under

273、standi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work

274、 style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental in

275、terests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect.

276、Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First,

277、the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land

278、within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the per

279、iod of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses9. 采用直接分配法分配辅助生产费用时，辅助生产车间之间相互提供产品或劳务也应计算其应负担的金额。（

280、 X）10. 在所有的辅助生产费用分配方法中，最准确的方法是一次交互分配法。（X）11. 对于产品三包损失，也应作为废品损失处理。（X）12. 当企业的各项消耗定额或费用定额比较准确、稳定，而且各月末在产品数量变化不大时，可采用定额比例法计算在产品的成本。（X）13. 按定额成本计算法计算在产品成本时，期末在产品按定额成本计算，定额成本与实际成本之间的差异额，应在年末时采用适当的分配方法在各种产品当中进行分配。（X）14. 在大量大批生产的企业里，其成本计算期一般是在产品完工时进行计算。（X）15. 品种法是按月定期计算产品成本的。（ ）16. 如果各月份的间接费用水平相差悬殊，采用“ 累计分

281、配法 ” 会影响到各月成本计算的准确性。（ ）17. 采用逐步结转分步法不能提供各个生产步骤的半成品成本资料。（X）18. 采用平行结转分步法计算产品成本时，需要进行成本还原。（X）19. 在分步法下成本计算所分的步骤与生产过程的步骤口径一致。（X）20. 期间费用的高低与产品产量的多少成正比例的关系，即产量提高，期间费用也随之增加，反之，产量降低，期间费用也随之减少。（X）21. 成本预测有一个过程，只要依据相关信息建立起成本预测模型，即意味着成本预测程序的结束。（X）22. 在进行本量利分析时，不需要任何假设条件。（X）23. 贡献边际首先用于补偿固定成本，之后若有余额，才能为企业提供利润

282、。（ ）24. 企业的贡献边际应当等于企业的营业毛利。（X）25. 在其他条件不变的条件下，固定成本越高，保本量越大。（ ）26. 若单价与单位变动成本同方向同比例变动，则保本点业务量不变。（X）27. 在多品种生产的条件下，提高贡献边际率水平较高产品的销售比重，可降低整个企业综合保本额（ ）28. 进行成本性态分析的关键是分解混合成本。（ ）29. 如果价值系数大于1，说明产品或零部件的功能较大或成本较低，这是改进的目标。（X）30. 倒扣测算法是在事先确定目标销量的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。（X）31. 通常产品功能决定

283、产品的成本水平。（ ）32. 价值系数的高低，取决于功能与成本的结合情况。（ ）33. 在相关范围内，广义差量成本等于相关变动成本。（X）34. 成本管理更侧重成本的核算与分析。（X）35. 狭义的差量成本也叫增量成本。（ ）36. 企业在进行价格决策时应考虑历史成本而不是重置成本。（X）37. 实际中如果某项资源只有一种用途，则其机会成本为零。（ ）38. 在差量损益分析法下，如果差量损益大于零，说明前一方案优于后一方案。（ ）39. 差量损益分析法下， 如果决策中的相关成本只有变动成本，可以直接比较两个不同方案的贡献边际。（ ）40最佳订货批量是指使存货总成本最低时的订货批量。（X）41.

284、 定额变动差异是指实际费用与定额费用之间的差额。（X）42. 定额法与与产品的基本成本计算方法的区别在于前者根据定额成本加减各种成本差异算出实际成本，因而，便于进行产品成本的定期分析。（ ）43. 在计算月初在产品定额变动差异时，如果是定额提高的差异，应加入月初在产品定额成本，并从本月产品成本中减去。（X）精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 11 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s conce

285、pt weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new

286、 not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter

287、group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees

288、and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party m

289、embers and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not t

290、o promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links

291、 with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of

292、 the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is to re

293、alize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary se

294、ssion of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 ses

295、sion four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on pa

296、rty and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the rig

297、ht. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Com

298、rade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples e

299、nthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood ti

300、e s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the hig

301、hest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting the

302、ir small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within t

303、he scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second char

304、acteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between t

305、he interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses44. 在定额法下，在完工产品与月末在产品之间分配各种成本差异的原则是，差异不大或差异虽大但各月末在产品数量变化不大，差异全部由完工产品成本负担；差异较大而且各月末在产品数量变化也较大，差异应在完工产品与月末在产品之间按定额

306、成本比例进行分配。（ ）45. 完工产品成本中的定额差异是正数，一般说明本月成本管理工作做得不好。（X）46. 定额法应采用定额比例法或在产品按定额成本计价法，分配计算完工产品和月末在产品所应负担的成本差异。（ ）47. 直接材料三因素分析法，在将影响材料成本差异的因素分为数量和价格差异的基础上，将数量差异进一步区分为产出差异和耗费差异。（X）48. 固定制造费用差异的三因素分析法，将固定制造费用差异分为效率差异、耗费差异和生产能力利用差异。（ ）49. 材料价格差异产生的原因是由于市场价格、采购地点、 运输方式变动，以及生产技术上产品设计的变更造成的。（X）50. 在标准成本制度下，材料数量

307、差异和材料价格差异都属于材料成本差异，可计入“ 材料成本差异” 科目进行核算。（X）51. 在标准成本制度下，为了正确计算各种产品实际成本，应选择恰当的分配标准将各种成本差异在各种产品之间进行分配。（X）52. 对于标准成本差异的处理方式是将其结转至下期，或是将差异在存货及销售成本之间按比例分摊，也可以将差异转入损益或销售成本科目。（ ）53. 我国企业实行标准成本制度时，对于成本差异的处理方式与西方企业完全相同。（X）54. 在标准成本制度下，各种成本差异的处理有不同方式可供选择；而在定额成本制度下，各种成本差异一般应在各种产品之间进行分配。（ ）55. 标准成本制度并非一种单纯的成本计算方

308、法，它是把成本计划、控制、 计算和分析相结合的一种会计信息系统和成本控制系统。（ ）56. 在编制制造费用预算时，凡是有规定费用开支标准的，则可以参照上期实际数结合本期产品产量的增减变化等情况加以确定。（X）57. 基本生产车间成本计划的编制程序是编制车间直接费用计划、编制制造费用计划、编制车间产品成本计划。（ ）58. 内部成本报表必须和责任会计组织相配合，以明确责任者的成本责任。（ ）59. 可比产品降低率等于可比产品降低额与本年累计实际总成本之比。（X）60. 编制成本报表的要求是数字准确、内容完整和编报及时。（ ）61. 因素分析法是依据分析指标与其影响因素之间的关系，按照一定的程序和

309、方法，确定各因素对分析指标差异影响程度的一种技术分析方法。（ ）62. 应用连环替代法时，经济指标体系的组成因素必须是确实能够反映形成该项指标差异的内在构成原因。（ ）63. 可比产品成本计划降低额是按上年实际平均单位成本计算的可比产品成本与本年可比产品实际总成本的差额。（X）64. 对本期产品成本报表的分析是一种事后分析。（ ）65. 某企业可比产品成本计划上升率为2%，实际降低率为0.5% ，因此该企业的可比产品成本计划降低任务没有完成。（X）66. 采用连环替代法，在测定某一因素变动影响时，是以假定其他因素不变为条件的，意即在其他因素均为计划数时，确定这一因素变动影响程度的。（X）67.

310、 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费用。（X）68. 可比产品是指以前年度或上年度未正常生产过的产品。（X）69. 采用连环替代法进行产品成本分析时，替代顺序确定的一般原则是：先数量因素后质量因素。（ ）精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 12 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not d

311、ee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses

312、psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even m

313、ismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good peopl

314、e. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all

315、 levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and

316、 destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989

317、, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, eff

318、ectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is to realize the partys ideological line,

319、the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening

320、 decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to

321、Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na fea

322、tures Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: stren

323、gthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the bi

324、ggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full p

325、lay in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core prob

326、lem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peop

327、l e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a smal

328、l circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific t

329、o the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we

330、 have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large,

331、 if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses70. 在生产多种可比产品的条件下，影响可比产品成本降低任务完成的因素有三个，即产品产量的变动的影响、产品品种结构变动的影响和产品单位成本变动的影响。（ ）71. 运用差额计算法不需要考虑影响经济指标各因素的排列顺序。（X）72. 成本考核要求责任者对成本负责。（X）73. 责任成本和产品成本是

332、一致的。（X）74. 责任成本按产品归类。（X）75. 确定在产品期末结存数量是计算在产品成本的基础，也是审查在产品成本的重要依据。（ ）76. 成本审计就是要审查成本费用支出范围、标准和分配的真实性、合理性和合法性。（X）77. 事中的成本审计是指通过对已经消耗、付款、转帐的原始凭证、记账凭证、账簿、报表及书面资料的检查，并通过实物的盘存和鉴定，使之合理、合法和正确。（X）78. 产品成本一般包括直接材料、直接工资和制造费用等三个组成部分，应以费用的归集和分配两个角度来进行审计。（ ）79. 质量成本分析，就是通过分析产品质量与成本升降因素及其对经济效益影响程度的分析。（ ）80. 检测实验

333、费是内部故障成本的组成部分。（X）四、作品题1某车间生产甲、乙两种产品，共耗原料2000 千克，单价20 元，原料费用合计40000 元。本月投产甲产品 300 件，乙产品200 件。甲产品单位消耗定额10 千克，乙产品为25 千克，要求采用材料定额耗用量的比例分配材料费用。解：原材料定额消耗量：产品：10300=3000（千克） B产品： 25200=5000（千克）材料费用分配率=40000/ （3000+5000）=5 元/ 千克两种产品应分配的材料费用：A 产品： 30005=15000（元）B 产品： 50005=25000（元）2某企业生产甲产品，本月完工产品数量为500 件，期末

334、在产品数量为400 件，原材料系随着加工进度陆续投入， 原材料的投入程度与加工进度完全一致。期末在产品的完程度为50% 。有关费用资料见下表。要求采用约当产量法计算完工产品和期末在产品的成本。项目直接材料燃料及动力直接工资制造费用合计月初在产品成本17900 172 28 750 18850 本月发生费用36000 1032 168 2750 39950 合计53900 1204 196 3500 58800 完工产品成本38500 860 140 2500 42000 月末在产品成本15400 344 56 1000 16800 3某工业企业产品成本计算采用品种法。2002 年 5 月份基本

335、生产车间有关材料消耗、工时及工资费用、生产车间制造费用资料见表1、表 2 和表 3。制造费用在各产品之间采用实际工时比例法进行分配。月末在产品按定额成本计算，产品定额成本资料见表4。本月甲产品完工80 件，月末在产品 20 件；在产品原材料已投足，加工程度平均为50。表 1 材料费用分配表项目直接计入分配计入合计甲产品乙产品车间一般消耗50 000 30 000 40 000 70 000 2 000 90 000 100 000 2 000 表 2 工资费用分配表精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 13 页，共 18 页problem

336、s that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compa

337、red Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a

338、lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the p

339、artys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of main

340、taining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put

341、 people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theor

342、y, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, clo

343、sely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted t

344、hat created and develope d in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise

345、 and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come

346、from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at hom

347、e and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative importan

348、t thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the

349、 worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construct

350、ion, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr ov

351、ing the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with

352、 the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does

353、 not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three chara

354、cteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, m

355、asses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic i

356、nterests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses项目直接计入分配计入合计生产工时分配额生产工人甲产品20 00

357、0 4 000 20000 40000 乙产品18 000 2 000 10000 28000 小计38 000 6 000 30 000 68 000 车间管理人员21 000 21 000 表 3 其他费用项目办公费水电费折旧费修理费其他金额10 000 6 000 7 000 3 000 50 000 表 4 甲产品定额成本项目直接材料直接人工制造费用定额成本980 695 510 要求：根据已知资料，计算并填列“甲产品成本明细账”有关项目，见表5。表 5 甲产品成本明细账2002 年摘要直接材料直接人工制造费用合计月日5 5 5 5 5 1 31 31 31 31 在产品成本本月发生费

358、用生产费用累计完工产品成本在产品成本29 400 90000 99800 19600 10 425 40000 50425 43475 6950 7 650 66000 73650 68550 5100 47 475 31650 制造费用99000/ （4000+2000） 16.5 甲产品： 400016.5 66000 4某企业只生产一种产品，假定产销平衡，预计明年该产品销量为1000 件，单价为100 元，增值税率为17% ，消费税率为10% ，假设该企业该产品购进货物占销售额的预计比重为30% ，另外还需交纳 7% 的城建税和3% 的教育费附加。同行业先进的销售利润率为20% 。要求：

359、预测该企业的目标成本。解： (1) 目标利润 =100010020%=20000（元）应交税金 =1000 10010%+100010010%+1000100（ 130） 17% ） （ 7%+3% ）=12190（元）目标成本 =1000 100-12190-20000=67810（元）5某企业生产A产品，假定产销平衡，预计明年该产品销量为1500 件，单价为50 元。增值税率为 17% ，营业税率为10% ，销项税与进项税的差额预计为20000 元；另外还应交纳7% 的城建税和3% 的教育费附加。如果同行业先进的销售利润率为20% 。要求：（1）预测该企业的目标成本。（2）如果 A产品由两

360、道工序组成，相关的成本结构资料如下：第一工序直接材料占70% ，直接人工和制造费用各占15% ；第二工序半成品占80% ，直接人工和制造费用各占10% 。确定各工序的目标成本。解： (1) 目标利润 =15005020%=15000（元）应交税金 =15005010%+ （15005010%+2000017% ）（ 7%+3% ）=8590（元）目标成本 =150050-8590-15000=51410（元）（2）精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 14 页，共 18 页problems that cannot be ignored.

361、Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders

362、 not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions amon

363、g the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and

364、purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood t

365、ies with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not s

366、upport, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adop

367、ted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democr

368、ati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and developed i

369、n the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and S

370、tate. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the mass

371、es, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm

372、, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer

373、 the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned

374、 from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng,

375、 support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style con

376、struction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of

377、 the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party

378、 members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people

379、 should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the

380、 jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of soc

381、ial transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses目标成本第二工序第一工序直接材料4112870%=28789.6 其中：半成品51410 80%=41128 直接人工5

382、141010%=5141 4112815%=6169.2 制造费用5141010%=5141 4112815%=6169.2 合计51410 51410 41128 6 某企业只产销一种产品，本年单位变动成本为6 元， 变动成本总额为84000 元， 获营业利润18000元，若该企业计划下一年度变动成本率仍维持本年度的40% ，其他条件不变。要求：预测下一年度的保本销量及保本销售额。解： p6/40%=15， x=84000/6=14000 151400084000a18000，a= xa/(p-b)=/(15-6)=12000 px=15*12000= 7某企业每年需用A零件 2000 件，

383、原由金工车间组织生产，年总成本为19000 元，其中，固定生产成本为7000 元。如果改从市场上采购，单价为8 元，同时将剩余生产能力用于加工B零件，可节约外购成本2000 元。要求：为企业作出自制或外购A 零件的决策。解：自制成本（190007000） 200014000 外购成本 8200016000 自制，可以节约成本2000 8某企业月初在产品300 件， 直接材料定额成本按上月旧定额计算为每件50 元，从本月起，每件直接材料定额成本降低为48 元，本月投产600 件，实际发生直接材料费用31000 元， 900 件产品本月全部完工。要求：计算该产品的实际成本解：定额成本30050=1

384、5000（元）减：月初在产品材料定额成本降低（50-48 ） 300=600（元）加：本月投产产品材料定额成本 48 600=28800（元）定额成本合计 43200 （元）加：材料定额超支差 31000-28800= 2200（元）加：材料定额变动差异600（元）完工产品材料实际成本46 000 （元）9某企业A 产品采用定额法计算成本。A 产品有关直接材料费用资料如下：月初在产品直接材料费用为20000 元，月初在产品直接材料脱离定额差异为600 元。月初在产品定额费用调整降低1500 元，定额变动差异全部计入完工产品成本中。本月定额直接材料费用为50000 元， 本月直接材料脱离定额差异

385、为2497.45元，本月材料成本差异率为 5 材料成本差异全部由完工产品负担，本月完工产品直接材料定额费用为60000 元。要求：根据上述资料采用定额法计算完工产品和月末在产品的原材料成本（脱离定额的差异在完工产品和在产品之间进行分配）。解：月初在产品成本定额成本200001500 18500 月末在产品成本定额成本1850050000600008500 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 15 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do m

386、asses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old metho

387、d regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear,

388、 panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the abi

389、lity of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the

390、 br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, h

391、appy happy, promise not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important mea

392、sures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relatio

393、nship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the p

394、artys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14

395、adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the m

396、ass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe

397、test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and open

398、ing up forward on the right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the ol

399、d party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on

400、 of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the

401、partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority

402、of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres

403、, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social,

404、 is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the commo

405、n people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social

406、differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses脱离定额差异分配率（6002497.45 ）（ 600008500）=2.77 完工产品脱离定额差异600002.77 1662 在产品脱离定额差异（6002497.45 ）

407、 1662235.45 材料成本差异(50000+2497.45)5%=2624.87 定额变动差异1500 完工产品成本60000 16622624.87 150065786.87 月末在产品成本8500235.45 8735.45 10某企业生产甲种产品，单位产品标准配方资料如表1 所示：表 1 单位产品标准配方表单位：元材料名称单价混合用量标准（千克）标准成本201 15 2 30 202 20 1 20 203 9 4 36 合计7 86 本期甲种产品实际产量为900 千克，各种材料实际消耗资料如表2 所示。表 2 材料耗用情况表单位：元材料名称单价实际耗用量（千克）标准成本201 1

408、4 2 900 40 600 202 18 1 800 32 400 203 9 150 1 350 合计4 850 74 350 要求：根据上述资料，按照三因素分析法计算分析直接材料成本差异。解：实际产量标准成本86 90077400 直接材料成本差异总额7435077400 3050 实际产量标准用量79006300 计划配比的材料平均计划单价77400630012.2857 实际配比的材料平均计划单价（2900 151800201509） 485016.6701 单位产品材料消耗总量变动对单位成本的影响（48506300） 12.2857 17814 材料配比变动对单位成本的影响（16.

409、6701 12.2857 ） 485021264 材料价格变动对单位成本的影响（14 15） 2900（ 1820）1800 6500 直接材料成本差异总额17814212646500 3050 11根据下列表中资料，运用连环替代法计算确定各有关因素变动对材料成本的影响。甲产品材料消耗资料表项目计量单位计划指标实际指标产品产量吨200 190 材料单耗千克300 320 材料单价元15 20 解：运用连环替代法计算各因素影响如下：材料计划成本20030015900 000 （元）材料实际成本190320201 216 000 （元）分析对象： 1 216 000900 000 316 000

410、（元）精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 16 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolet

411、e has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of con

412、flict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the

413、 partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the

414、partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of party members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. Thi

415、s is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise not to promise as a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of

416、the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political co

417、nsultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi

418、 on on stre ngthening contacts with the masses of the Party noted that created and developed in the long struggle of the partys mass line, is to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of

419、 the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies an

420、d leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag,

421、 insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction

422、new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: strengthening and improvng the partys mass work in the new situation, it is of decisive significa nce to consolidating the

423、ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party

424、 was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peoples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated

425、and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-blood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed th

426、at all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to the highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other pe

427、ople enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not corr

428、ect. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3

429、 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political

430、 concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The

431、third characteristic of the masses计划指标： 200300 15900 000 元第一次替代：19030015855 000 元第二次替代：19032015912 000 元第三次替代：190320201 216 000元由于产量减少，使材料成本下降了45 000 元；由于单耗上升，使材料成本上升了57 000 元；由于材料单价上升，使材料成本上升了304 000 元。以上三个因素共同影响，使材料总成本上升了316 000 （ 45 000 57 000 304 000 ）元。12 MK公司可比产品成本有关资料下：计划降低任务单位：万元产品产量单位成本总成本降

432、低任务上年计划上年计划降低额降低率甲乙10 4 10 20 9 16 100 80 90 64 10 16 10% 20% 合计180 154 26 14.44% 实际完成情况单位：万元产品产量单位成本总成本实际完成上年计划实际上年计划实际降低额降低率甲乙合计8 6 10 20 9 16 8.5 16.5 80 120 200 72 96 168 68 99 167 33 16.5% 要求：采用连环替代法和余额推算法对可比产品成本降低任务完成情况进行分析。解： 可比产品成本降低任务完成情况分析（1）分析对象降低额： 3326=7（万元）降低率： 16.5 一 14.44 =2.06 （2）连环

433、替代法计划成本降低额：180154=26（万元）计划成本降低率：26/180=14.44% 按实际产量、计划品种构成、计划单位成本计算：降低额： 14.44 200=28.88 （万元）降低率： 14.44 按实际产量、实际品种构成、计划单位成本计算：降低额： 200168=32（万元）降低率： 32/200=16 实际成本降低额：200167=33（万元）实际成本降低率：33/200=16.5 各因素影响结果表单位：万元降低额降低率产量影响（ 2）（ 1）28.88 26=2.88 0 品种构成影响（3）（ 2）3228.88=3.12 16% 14.44%=1.56% 单位成本影响（4）（

434、 3）3332=1 16.5%16%=0.5% 7 2.06% （3）余额推算法各因素影响结果表单位：万元分析对象1： 7 万元分析对象2：2.06% 产量影响73.12=2.88 0 品种构成影响1.56%200=3.12 2.06%0.5%=1.56% 单位成本影响168167=1 1/200 100%=0.5% 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 17 页，共 18 页problems that cannot be ignored. Some leaders unwilling to do masses work, masse s

435、 concept weak, on masses feelings not dee p, pe ndulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, burie d business work, ignored masses work of situation compared Ge neral; some leaders not do masses work, old method regardless of wit

436、h, new not with, not understand masses psychol ogical, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders cant do masses work, Faced with a lot of contradictions among the people worry about fear, panic set i n enco

437、unter group events, and some are even mismanaged, inflame, so work has suffered heavy losse s, and so on. These problems we are soberly aware, enhanci ng the partys ruling capa bility, the maintenance and development of the partys advanced nature and purity, and to enhance the ability of party commi

438、ttees and leading cadres are good people. Attach great importance to and is g ood at doing mass work, has become the new urgent situation stre ngthening the partys governing capa city-building tasks. Combined practice of maintaining flesh-and-bl ood ties with the masses, urged the br oad masses of p

439、arty members and cadres, especially all levels . Processing to improve as a guide to the country. What I did is summed up these new thing s, be promoted. This is a vivid manifestation of the Deng Xiaopings mass. Deng also put people support does not support, agreed not to agree, happy happy, promise

440、 not to promise as a starting point and destination of developing guidelines, policie s, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Ce ntral Government adopted a series of important measures to strengthen

441、 links with the masses. In December 1989, the CPC Central Committee made on adheri ng to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democrati c parties and the relationship between the p

442、art of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the de cisi on on stre ngthening contacts with the masses of the Party noted that created and develope d in the long struggle of the partys mass line, is

443、 to realize the partys ideological line, the fundamental political and organizational work route, can always maintain flesh-and-bl ood ties and developme nt of the masses, is directly related to the rise a nd fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plen

444、ary session of the Party on strengthening decision on several major issues of party building. The requirements of the decisi on of the partys leading bodies and leading ca dres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of

445、13 session four in the plenary yihou, to Jiang comrade for core of partyf third generation Ce ntral led colle ctive, banner Deng Xiao-pi ngs theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies

446、 on party and people, defended Chi na features Socialist, created socialist market new system, created full open new situation, a dvance party of construction new of great engineeri ng, founded three a representative important thought, Continue to steer the ship of reform and opening up forward on t

447、he right. Comrade Jiang Zemin said: strengthening and improving the partys mass work in the new situation, it is of decisive significa nce to consolidating the ruling Foundation of the party. Through our party and some of the worlds major lessons learned from the success of the old party of the part

448、y, Comrade Jiang Zemin pointed out: the biggest political advantage of our party is in cl ose contact with the masses, the most dangerous after the ruling party was divor ced from the masses. He said: our reform and construction, only the understandi ng, support and participati on of the people, peo

449、ples enthusiasm and creativity into full play in order to advance ; the leadership of the party, only the tie and win the masses embraced, ca n be consolidated and stre ngthened. He poi nted out that strengthening and impr oving the partys work style construction, maintaining the partys flesh-and-bl

450、ood tie s with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the peopl e to t

451、he highest degree, to the majority of peopl e are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy . Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacti

452、ng their small departments, withi n a small circle of peopl e, or contact indivi dual owners, the entreprene ur, is the masses, this i dea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department wi

453、thin the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdi ction of the common people. The secon

454、d characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a compre hensive political concept, refers to peopl e with common politi cal and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 18 页，共 18 页