【多选题】【消耗次数：1】
按实际成本综合结转半成品成本的缺点是（ ）。
①
计算繁琐，工作量较大
②
各步骤不能同时计算成本
③
不能直接提供按原始成本项目反映的产品成本资料
④
不能据以从整个企业的角度考核和分析产品成本的构成和水平
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相关题目
【单选题】
管理上不要求计算各步骤完工半成品所耗半成品费用和本步骤加工费用，而要求按原始成本项目计算产品成本的企业，采用分步法计算成本时，应采用（）。
①
综合结转法
②
分项结转法
③
按计划成本结转法
④
平行结转法
【单选题】
成本还原就是从最后一个步骤起，把各步骤所耗上一步骤半成品成本，按照（）逐步分解，还原算出按原始成本项目反映的产成品成本。
①
本月所耗半成品成本结构
②
本月完工产品成本的结构
③
上一步骤所产该种半成品成本的结构
④
上一步骤月末在产品成本的结构
【多选题】
按计划成本综合结转半成品成本的优点是
①
可以简化和加速半成品核算和产成品成本计算工作
②
便于各步骤进行成本的考核分析
③
便于从整个企业角度进行成本的考核和分析
④
便于考核产品成本的构成和水平
随机题目
【多选题】
These seats are_____________ for old and sick people.
①
seen
②
driven
③
kept
④
reserved
【多选题】
Suddenly,_____________ , a good idea came to her.
①
to her disappointment
②
to her great joy
③
to her surprise
④
to her delight
【多选题】
The river_____________ the two towns.
①
finds a way
②
keeps apart
③
separates
④
leads to
【多选题】
She expressed her opinions_____________ change their ideas.
①
so that
②
so as to
③
in order to
④
in order that
【多选题】
All the students in our school ____________ in the hall to hear a lecture.
①
collected
②
gathered
③
assembled
④
doubled
【多选题】
This story_____________ a very brave (勇敢的) young girl.
①
is to
②
is about
③
concludes
④
concerns
【单选题】
Computer are being used more and more____________ in the world today.
①
extensively
②
expensively
③
exclusively
④
exactly
【单选题】
Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following about hormones is correct?
①
Hormones will cause people to get anxious.
②
Hormones will increase when one gets angry.
③
The brain produces hormones when one’s blood pressure rises.
④
The brain produces hormones when one has medical problems.
【单选题】
It is no good ___________ to know what you dont know.
①
pretend
②
to pretend
③
pretending
④
pretends