【简答题】【消耗次数:1】
Direction: Fill in the blanks with the words given below. Change the form if necessary.[privilege; component; stagnant; entangle; superficial; arresting; expound; penetrating; indulge; click]7. The speaker has an hour to[填空1]his views to the public.
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随机题目
【单选题】 生产车间领用的直接用于产品生产、有助于产品形成的辅助材料,应借记的账户为
①  辅助生产成本
②  制造费用
③  基本生产成本
④  原材料
【单选题】 反映报告期内生产的全部产品的总成本及各种主要产品单位成本的报表是
①  主要产品单位成本表
②  产品生产成本表
③  制造费用明细表
④  管理费用明细表
【单选题】 使用同种原料,经过相同加工过程生产出来的品种相同,但质量不同的产品是
①  联产品
②  副产品
③  等级品
④  主产品
【单选题】 以下固定资产中不提折旧的是
①  本月减少的固定资产
②  不需用的机器设备
③  未使用的房屋
④  大修理停用的机器设备
【单选题】 结转发出材料应负担的节约差异,应在“材料成本差异”科目中
①  用红字在借方登记
②  用红字在贷方登记
③  用蓝字在借方登记
④  用蓝字在贷方登记
【多选题】 采用定额法计算产品成本,应具备的条件有
①  定额管理制度比较健全
②  定额管理工作基础比较好
③  产品生产已经定性
④  消耗定额比较准确、稳定
⑤  生产类型为大量大批生产
【多选题】 企业成本报表编制要求是
①  数字准确
②  内容完整
③  报送及时
④  账账相符
⑤  账表相符
【多选题】 约当产量法适用于
①  月末在产品接近完工
②  月末在产品数量较大
③  备月末在产品数量变化较大
④  产品成本中原材料费用和工资等其他费用比重相差不大
⑤  各月成本水平相差不大
【多选题】 采用简化分批法设立的基本生产成本二级账,其作用在于
①  按月提供企业或车间全部产品的累计生产费用
②  按月提供企业或车间全部产品的累计生产工时
③  计算登记完工产品总成本
④  计算登记月末在产品总成本
⑤  只登记直接生产费用和生产工时
【多选题】 工业企业对材料核算的计价方法一般采用
①  计划成本
②  定额成本
③  实际成本
④  标准成本
⑤  固定成本