(单选题)7: 采用定额法计算产品成本的目的是 A: 计算产品的定额成本 B: 加强成本的定额管理 C: 简化成本计算工作 D: 提高成本计算的准确性 ...

(单选题)1: 在计算产品成本时，必须设置基本生产二级账进行核算的方法是 A: 品种法 B: 简化分批法 C: 定律法 D: 简化的平行结转分步法 ...

(判断题)15: 产品成本项目，就是计入产品成本的费用按经济内容分类核算的项目。 A: 错误 B: 正确 ...

(单选题)9: 某企业定额管理基础较好，能够制定比较准确、稳定的消耗定额，各月末在产品数量变化较大，月末在完工产品与在产品之间分配费用，应采用 A: 约当产量比例法 B: 在产品按定额成本计价法 C: 定额比例法 D: 在产品按所耗材料费用计价法 ...

(单选题)3: 下列方法中，属于辅助生产费用分配方法的是 A: 约当产量比例法 B: 五五分配法 C: 生产工时比例法 D: 按计划成本分配法 ...

(单选题)17: – Is there a drugstore near here? – _______. A: It's very small B: It's very crowded C: It's a cheap one D: Yes, there is a big one ...

(单选题)11: – I'm trying to call Marie, but there's no answer. – _______. A: Really? Maybe she's out B: Here is a message for her C: I'm really sorry about it D: I didn't realize that ...

(单选题)5: – Where_______the recorder? I can't see it anywhere. – I_______it right here, but now it's gone. A: did you put; have put B: have you put; put C: had you put; have put D: were you putting; have put ...

(单选题)19: – Excuse me, how can I get to the nearest supermarket? – _______. A: It's not very far from here B: The supermarket is very large C: The goods there are very expensive D: Sorry, sir. I'm a stranger here myself ...

(单选题)13: - Do you think I should study Japanese or French? - _______________. A: It's your own decision B: None of your business C: It's up to you D: That's all right ...