Cost accounting [24]

1. The ratio of the main business cost of selling a certain number of products to the main business income in a certain period is （）

A. Cost profit margin
B. Output value cost rate
C. Cost of sales ratio
D. Sales profit margin 2. The fixed assets whose depreciation expense should be calculated in this month are （）.

A. Houses rented in the form of operating lease
B. Machinery and equipment purchased this month
C. Fixed assets leased out by means of financial leasing
D. Equipment reduced this month 3. The cost of raw materials borne by irreparable waste products is 1000 element , The direct labor cost is 500 element ; Recovery of scrap value 200 element , Compensation should be paid by the negligent 300 element , Then the net loss of waste products should be （）.

A.1000 element
B.1300 element
C.1200 element
D.1500 element 4. Adopt the simplified batch method , Before the product is finished , Product cost Sub Ledger （）.

A. Do not register any fees
B. Register only and charge directly （ For example, the cost of raw materials ） And production hours
C. Register only the cost of raw materials
D. Register indirect charges , Not registered, directly included in the cost 5. The variety method shall set up a product cost calculation sheet according to the production unit .（）

6. The output of standard products is the same as the total coefficient .（）

7. When using the coefficient method to calculate the product cost , Generally, choose one of the similar products with larger output 、 The products with relatively stable production or compromise specifications are regarded as standard products .（）

8. The production workshop consumes low value consumables , When using the one-off amortization method , When scrap materials are priced and warehoused , Should debit “ raw material ” Account , credit “ Manufacturing expenses ” Account .（）

9. The basic statement part of the production cost statement reflects comparable products 、 The total cost of this month and the cumulative total cost of this year for incomparable products and all products . Varieties of main products , Determined by the enterprise according to needs .（）

10. The following items that do not belong to the cost statement are （）.

A. Cost statement of goods and products
B. Unit cost table of main products
C. Cash flow statement
D. Breakdown of manufacturing expenses 11. The cost of work in progress is calculated according to the cost of raw materials consumed, which is applicable to （） Products .

A. There are many products in progress at the end of the month
B. The quantity of products in progress varies greatly in each month
C. Direct material costs account for a large proportion of the cost
D. The basis of quota management is good 12. The following bonus expenses , Not included in salary expenses （）.

A. Production Award
B. Saving prize
C. Rationalization proposal and Technical Improvement Award
D. Labor Competition Award 13.“ Waste loss ” Debit registration of account （）.

A. Repairable scrap cost
B. Irreparable waste production costs
C. The repair cost of repairable waste
D. Claims receivable for irreparable waste
E. The residual value of irreparable waste 14. The repair cost of repairable waste products of class a products listed in the various cost allocation table of an industrial enterprise is ： raw material 2130 element , Direct labor costs 969 element , Manufacturing expenses 1360 element . The cost of irreparable waste products is priced according to the fixed cost . The fixed cost of irreparable waste is ： Irreparable waste 5 Pieces of , Cost quota of each raw material 100 element ; The fixed working hours per piece are 30 Hours . Hourly wages and benefits 3 element , Manufacturing expenses 4 element . The salvage value of repairable waste and non repairable waste shall be priced according to the planned cost , common 160 element , Warehousing as auxiliary materials ; Compensation should be paid by the negligent 120 element . The net loss of waste products shall be borne by the cost of the same product in the current month . requirement ： Calculate the fixed cost of non repairable waste products of product a and the repair cost of repairable waste products .

A.1550 Yuan and 4340 element
B.1550 Yuan and 4459 element
C.1150 Yuan and 4459 element
D.1550 Yuan and 4450 element 15. Correctly dividing the boundaries of various expenses is the basic work of cost accounting .（）

16. A product produced in a workshop , Manufacturing costs are included in indirect expenses , Appropriate allocation methods should be used , The allocation is included in the production cost of various products in the workshop .（）

17. Among the following enterprises , Suitable for calculating product cost by variety method are （）.

A. Power supply enterprises
B. Mining enterprises
C. Transportation enterprises
D. Real estate enterprises 18. Under the equivalent yield method , The equivalent output of products in process at the end of the month should be calculated separately from the product cost items , Allocate expenses of different cost items according to different equivalent output .（）

19. The most basic function of cost accounting is （）.

A. Costing
B. Cost forecast
C. Cost decisions
D. Cost assessment 20. The following losses , What belongs to waste loss is （）.

A. The production cost of irreparable scrap found after warehousing deducting the loss of residual materials
B. Losses due to poor management after products are put into storage
C. The loss of nonconforming products that can be sold at a reduced price
D. All losses of waste products found after sale 21. Of the following , There is no need to pass “ Taxes payable ” The accounting of the account is （）.

A. Vehicle and vessel use tax
B. Property tax
C. Land use tax
D. Stamp duty 22. The factors that do not affect the cost reduction rate of comparable products are （）

A. Product output
B. Total product cost
C. Unit cost of product
D. Product variety structure 23. When the irreparable waste loss is calculated according to the actual cost of waste , Appropriate methods should be used to allocate production costs between qualified products and waste products .（）

24. One of the characteristics of the quota method is , end of the month , On the basis of fixed cost （）, Calculate the actual cost of the product , And provide data for regular assessment and analysis of cost .

A. Add 、 Minus the cost of work in progress at the beginning of the month
B. Add 、 Less various cost differences
C. Add 、 Minus the product cost at the beginning of the month
D. Add 、 Minus quota difference 25. The expenses of the branch plant for organizing and managing production shall be included in （） subject .

A. Basic production cost
B. Auxiliary production cost
C. Manufacturing expenses
D. Management cost 26. The accounting procedures of the variety method are in the correct order a Carry forward the cost of finished products ;b Allocate auxiliary production costs ;c Allocate various element costs ;d Allocate basic workshop overhead ;e Allocate and calculate the cost of various finished products and work in progress ;f Set up cost Sub Ledger

A.a、b、c、d、e、f
B.f、c、b、d、e、a
C.b、c、d、e、a、f
D.a、b、d、e、f、c27. The management of quota basis is good , Various products have sound 、 Enterprises with correct quota data , Products with large changes in the number of products at the end of the month , The calculation of in-process product cost shall adopt （）.

A. Fixed cost method
B. Quota proportional method
C. Equivalent yield method
D. Fixed cost method 28. Production costs can be classified according to different standards , The most basic one is the classification of economic content according to production costs .（）

29. Direct materials in the product cost project , Including those directly used in product production （）.

A. raw material
B. Main materials
C. Auxiliary materials
D. Packaging 30. In mass production enterprises , The cost calculation period is generally calculated when the product is completed .（）

31. The quota method is only applicable to the machinery manufacturing industry with mass production （）

32. The production cost of irreparable waste , It can be calculated according to the actual cost of waste products , It can also be calculated according to the quota cost of waste products .（）

33. Recycling of waste materials , The following accounting entries should be made （）.

A. borrow ： Waste loss loan ： Basic production cost
B. borrow ： Waste loss loan ： raw material
C. borrow ： Basic production cost ： Waste loss
D. borrow ： Raw material loan ： Waste loss 34. The correlation ratio analysis method is a method of analyzing by calculating the ratio of two indicators with different and related properties .（）

35. The depreciation cost of fixed assets of the enterprise is borne by the products produced , Should be fully included in the cost of the product .（）

36. Under the classification , A reasonable distribution standard should be selected , Allocate expenses between various products of each type of product , These distribution standards mainly include （）.

A. The weight of the product
B. The price is
C. Quota consumption
D. Fixed cost 37. The relevant economic business of the repair workshop and Transportation Department of an enterprise this month is summarized as follows ： The cost of repair workshop 35000 element , Provide repair services 20000 Hours , among , Provide... For the transport sector 3000 Hours , Provide... For basic production workshop 16000 Hours , Provide... To the administration 1000 Hours . Expenses incurred by the transportation department 46000 element , Provide transportation 40000 km , Of which... Is provided for the repair workshop 3500 km , Provide... For basic production workshop 30000 km , Provide... To the administration 6500 km . Planned unit cost ： Repair every hour 2 element , Transportation per kilometer 1.20 element . requirement ： Calculate the auxiliary production according to the planned cost allocation method （ repair 、 transport ） Actual cost amount .

A. repair ：39200（ element ）, transport ：52000（ element ）
B. repair ：52000 element , transport ：39200 element
C. repair ：40000 element , transport ：48000 element
D. repair 48000 element , transport ：40000 element 38. The variety method is based on （） It is the object of cost calculation , Open Sub Ledger .

A. Production unit
B. The manufacturer
C. Product variety
D. Product structure 39. The step-by-step method is based on （） As the object of cost calculation .

A. Product batch
B. Product variety
C. Product category
D. Production steps of the product 40. The step-by-step method applies to （）.

A. Mass and multi-step production
B. Mass single step production
C. Small batch single piece multi-step production
D. Small batch single piece single step production 41. The calculation methods of raw material deviation from quota are （）.

A. Quota method
B. Cutting accounting
C. Inventory method
D. Quota method 42. A college student 2011 year 7 I graduated in January and applied to be a cost accountant in Nanfang Machinery Factory , The section chief of the finance department introduced the company to him ：1. Product status , The factory mainly produces large heavy-duty machinery , Used in mining and other enterprises , Mining machinery enterprises are the leading enterprises in China .2. Workshop settings ： Equipped with 7 A basic production workshop , In addition, there are 4 An auxiliary production workshop . What accounting posts should the factory Department set up ？（）

A. Material cost accounting position
B. Salary cost accounting position
C. Cost accounting 、 Product cost accounting position
D. Cost accountant 43. Of the following , The expenses not included in the cost of products are （）.

A. Direct material costs
B. Salary of auxiliary workshop management personnel
C. Depreciation of workshop
D. Depreciation of factory office building 44. For the batch method of costing , The following statement is correct （）.

A. There is no cost allocation between finished products and products in progress
B. The cost calculation period is consistent with the accounting reporting period
C. Suitable for small batches 、 singleton 、 Management does not require step-by-step costing of multi-step production
D. All the above statements are correct