【判断题】【消耗次数:1】
当存货量不为零时,按变动成本法确定的存货成本必然小于完全成本法下的存货成本
正确
错误
参考答案:
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相关题目
【多选题】 变动成本法下,存货成本包括的三个部分是(  )。
①  固定成本
②  车间间接费用
③  直接材料
④  直接人工
【单选题】 无论全部成本法还是变动成本法,期末存货成本都不包括()。
①  直接材料
②  直接人工
③  制造费用
④  推销及管理成本
【判断题】 在变动成本法下,生产量与存货量变动对其营业利润没有影响。
①  正确
②  错误
【单选题】 当产销绝对平衡时,完全成本法确定的营业利润( )变动成本法确定的营业利润。
①  等于
②  不能确定
③  小于
④  大于
【单选题】 按完全成本法计算确定的产品总成本与单位成本要比按变动成本法确定的( )。
① 
② 
③  相等
④  不一定
【单选题】 在期初无存货且本期生产量大于销售量的情况下,按全部成本法计算的期末存货价值和净收益与按变动成本法计算的期末存货价值和净收益相比()。
①  一定较低
②  一定较高
③  一定相等
④  高低不一定
【单选题】 在变动成本法和完全成本法下均计入产品成本的项目是( )。
①  固定制造费用
②  变动制造费用
③  变动销售与管理费用
④  固定销售与管理费用
【单选题】 在完全成本法下()。
①  变动生产成本构成产品成本,固定生产成本与非生产成本构成期间成本
②  固定生产成本与变动生产成本构成产品成本,非生产成本构成期间成本
③  固定生产成本构成产品成本,变动生产成本与非生产成本构成期间成本
④  固定生产成本、变动生产成本与非生产成本一起构成产品成本
【判断题】 完全成本法下,期末存货中包含的固定性制造费用递延到后期。
①  正确
②  错误
【单选题】 在变动成本法下 , 产品成本只包括?
①  制造成本
②  生产成本
③  变动生产成本
④  变动成本
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【单选题】 I’ll send you a short message as soon as I _______ in Hong Kong.
①  arrived
②  will arrive
③  am going to arrive
④  arrive
【单选题】 Good morning, Dr Johnson’s office. Can I help you?
①  Speaking, please
②  I’d like to make an appointment, please
③  Yes, go on
④  No, you can’t
【单选题】 The population of many Alaskan cities has __________ doubled in the past three years.
①  larger than
②  as great as
③  more than
④  as many as
【单选题】 The match was cancelled because most of the members __________ a match without a standard court.
①  objected to having
②  objected to have
③  were objected to have
④  were objected to having
【单选题】 - Shall we sit up here on the grass or down there near the water?
①  I’d rather stay here if you don’t mind
②  Sorry, I don’t like neither
③  Certainly, why not?
④  Yes, we like these two places
【单选题】 He said he would continue a support us _____ we didn’t break the rules.
①  as well as
②  as soon as
③  as far as
④  as long as
【单选题】 Can I have a look at your passport?
①  It is here
②  Here is it
③  Here you are
④  No, you can’t
【单选题】 Her sun – tanned face suggested that she __________ in excellent health.
①  be
②  is
③  was
④  were
【单选题】 Yesterday was my birthday. My mother .
①  made a cake to me
②  made a cake me
③  made for me a cake
④  made me a cake
【单选题】 That probably explains why public opinion is broadly __________ euthanasia (安乐死), or at least certain forms of it.
①  in relation to
②  in contrast to
③  in excess of
④  in favor of