【单选题】【消耗次数:1】
管理费用与销售费用、生产费用等区分的主要依据是( )。
费用在生产流程中所归属的环节
费用发生的地点和时间
费用发生归属的部门
企业根据实际情况自定
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相关题目
【判断题】 管理费用、财务费用、销售费用和制造费用均属于企业的期间费用
①  正确
②  错误
【单选题】 流通费是指种子企业在生产过程中发生的各项耗费,包括______、管理费用和财务费用。
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②  经营费用
③  广告费用
④  差旅费
【判断题】 工业企业的期间费用按照经济内容可以分为销售费用、管理费用和财务费用。( )
①  正确
②  错误
【判断题】 工业企业的期间费用按照经济内容可以分为销售费用、管理费用和财务费用。
①  正确
②  错误
【单选题】 在生产过程中,企业实际发生的费用与定额费用的差异是
①  定额变动差异
②  耗用量差异
③  费用率差异
④  脱离定额差异
【单选题】 在生产过程中,企业实际发生的费用与定额费用的差异是()
①  定额脱离差异
②  耗用量差异
③  费用率差异
④  价格差异
【单选题】 在生产过程中,企业实际发生的费用与定额费用的差异是(   )
①  定额变动差异
②  耗用量差异
③  费用率差异
④  脱离定额差异
【判断题】 制造费用、税金及附加、销售费用、管理费用、财务费用均属于期间费用。
①  正确
②  错误
【判断题】 按照企业所得税法的规定准予在计算应纳税所得额时扣除的费用,是指企业在生产经营活动中发生的销售费用、管理费用、财务费用和已经计入成本的有关费用。( )
①  正确
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随机题目
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. Why was the goat-keeper chosen to remove the bushes?
①  Because he offered to do it for the lower price.
②  Because it was easier to transport his goats.
③  Because his goats can do the job better.
④  Because the city wanted to raise more goats.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What are the “two birds” that the city government kills with only one stone?
①  Both the sheepherder and goat-keeper will work for the city for $25,000.
②  The danger of fire and providing breakfast and lunch for the work crews.
③  The danger of fire and the overflowing dump.
④  The city government can save some money and the goat-keeper has a new job.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. According to the passage, __________.
①  the sheepherder offered to do the job for $50,000
②  the lowest bid to remove the bushes was $50,000
③  the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  hiring goats to do the job saved the city government lots of money
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What can be inferred from the passage?
①  The city will remove the bushes in this area regularly.
②  The goat-keeper asked for $50,000 to kill the birds with stones.
③  The goat-keeper was invited to San Diego to do some sightseeing.
④  The city government was not kind to the people who worked for it.
【单选题】 Susan: How do you do, Mrs. White.Mrs. White: How do you do, Susan. I’m glad you can join us. __________
①  Don’t be shy.
②  Please feel natural.
③  Make yourself at home.
④  Feel all right here.
【单选题】 Tommy: Mommy, when will we have dinner? I’m starving.Mother: __________ We have to wait for Daddy.
①  OK, honey.
②  Quickly, honey.
③  Soon, honey.
④  All right, honey.
【单选题】 Visitor: How do I get to the bank? I have no knowledge of this area.   Policeman: Cross the road and turn left at the other side. __________ for about 100 meters and the bank is to your left.
①  Continue your walking
②  Keep going straight
③  Go along
④  Go on walking
【单选题】 Alice: Natalie must have left since your plane arrived so late. Sam: To my surprise, I found her waiting for me at the airport. Alice: ___________
①  What a pity.
②  How kind.
③  Good for her.
④  No kidding.
【单选题】 Ted: I’m very sorry for stepping on your foot. Chark: __________ It’s very crowded on the bus.
①  Don’t worry.
②  That’s all right.
③  I’m fine.
④  Take it easy.
【单选题】 Johnnason: __________Cathy: Yes, our family moved in here only a few days ago. Johnnason: Welcome to the neighborhood.
①  Do you need any help?
②  Are you here for holidays?
③  Are you new here?
④  What are you doing here?