【判断题】【消耗次数：1】
结转不可修复废品的成本时，应借记“废品损失”科目，贷记“生产成本——基本生产成本”科目。不可修复废品的成本可以按其所耗实际费用计算，也可以按其所耗定额费用计算。 ( )
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【单选题】
下列各项中，可以用于计算不可修复废品的生产成本的是（ ）。
①
按所耗定额费用计算
②
按所耗实际费用扣除残值计算
③
按所耗定额费用扣除残值计算
④
按计划成本估计计算
【单选题】
结转不可修复废品的生产成本，应编制的会计分录是（ ）。
①
借：废品损失贷：原材料
②
借：废品损失贷：基本生产成本
③
借：其他应收款贷 ：废品损失
④
借：基本生产成本贷：废品损失
随机题目
【单选题】
8．We ______ last night， but we went to the concert instead．
①
musthavestudied
②
mightstudy
③
shouldhavestudied
④
wouldstudy
【单选题】
5.---Is your daughter studying for an examination ? --- Yes, he`s ____it next week.
①
doing
②
making
③
togive
④
totake
【单选题】
3．John, look at the time.____you play the piano at such a late hour
①
Must
②
Can
③
May
④
Need
【单选题】
26.I was really anxious about you.You ___home without a word.
①
mustn`tleave
②
couldn`thaveleft
③
needn`tleave
④
shouldn`thaveleft
【单选题】
21.—I went to visit Xi`an City Wall yesterday afternoon. ---Oh, did you ? _______.
①
SodidI
②
SoIdid
③
NeitherdidI
④
NordidI
【单选题】
25.She ____the loud speaker so that everyone in the lecture room could hear her.
①
turnedon
②
turnedup
③
turnedoff
④
turneddown
【单选题】
22._____in a friendly way, their quarrel came to end.
①
Beingsettled
②
Settled
③
Havingsettled
④
Settling
【单选题】
30. —Shall I return the book to the library ? ----_______Let Li Ping do it.
①
Allright
②
Yes，please
③
Notrouble
④
No，thanks