【单选题】【消耗次数：1】
制造业可以使用“生产成本”科目或者将其分为“基本生产成本”、“辅助生产成本”两个科目体现了会计科目设置的( )
①
统一性和灵活性相结合的原则
②
全面性原则
③
有用性原则
④
简洁性原则
参考答案：
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【多选题】
在下列条件下，辅助生产车间可以不设“制造费用”科目，而将其制造费用直接计入“生产成本——辅助生产成本”科目（）。
①
辅助生产车间规模较小
②
辅助生产车间发生的制造费用很少
③
辅助生产车间同时提供几种产品或劳务
④
辅助生产车间不对外提供产品或劳务
【单选题】
下列各项费用中，不能直接计入“生产成本一一基本生产成本”科目的是（）。
①
车间生产工人福利费
②
构成产品实体的原材料费用
③
车间生产工人工资
④
车间管理人员工资及其福利费
【单选题】
下列关于“基本生产成本”科目的描述，正确的是（ ）。
①
完工入库的产品成本记入该科目的借方
②
该科目的余额代表在产品成本
③
生产所发生的各项费用直接记入该科目的借方
④
该科目应按产品分设明细账
随机题目
【单选题】
Hisfatherbegantowork_______hewassevenyearsold.
①
asold as
②
asearlyas
③
assoonas
④
asmuchas
【单选题】
The Swedish Academy announces that it will ?not hand out the Nobel Prize in Literature this year in view of the reduced ?public confidence. It ______ to award double prizes next year.
①
planned?
②
will plan
③
plans
④
is planning
【单选题】
I thought you________like something to read,so I have bought you some books.
①
may
②
might
③
could
④
must
【单选题】
If they______to do this work,he might do it some other way.
①
were
②
should
③
will
④
can
【单选题】
“I love you” is never a touch on lightly; its the signal ______ a romantic relationship is serious,or an indication of closeness between parents and children.
①
that
②
why
③
when
④
whether
【单选题】
“ Has he seen this film ? ” “Yes. He______ it several days ago.”
①
saw
②
has seen
③
had seen
④
was seeing
【单选题】
The thought flashed across my mind: “By some ?means or______ she has some information about my engagement. But how?”
①
other
②
others
③
the other
④
the others
【单选题】
You cant imagine what great trouble they have________the problem________.
①
to solve;being talked about
②
solving;discussing
③
to solve;to talk about
④
solving;being discussed