成本会计面试题及答案

为搞好山东省交通科学研究所研发基地项目的结算审计工作,我跟踪审计部特针对本项目作如下要求,请各施工单位、供货单位遵照执行：andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomprehensiveanalysisofgenerallayoutofpipingsystems;coldinstallationofsteampipewithparticularattentionreservedforcompensationofthermalexpansiondisplacementandorientation.C.supportsystemsshouldberationaltowithstandpipeloads,staticloadandincidentalload;reasonablepipingdisplacement;guaranteedundervariousconditions,stressarewithintheallowedrange.Strength,stiffness,andmeetrequirementstopreventvibrationandsoothingwater,withoutaffectingtheadjacentequipmentmaintenanceandotherpipinginstallationandexpansion.D.equipmentconnectedtotheinterfacetomeetpipelinethrust(torque)limitrequirements;increasethestabilityofpipingsystemstopreventpipeline...Tubewallthickness(mm)2-34-67-10weldformnoslopemouthweldstrengtheningheighth(mm)1-1.51.5-2weldwidthb(mm)5-67-6hasslopemouthweldstrengtheningheighth(mm)1.5-22weldwidthb(mm)coverhadeachedgeslopemouthabout2mmargonarcweldingweldstrengtheningsurfaceheightandwidthtubewallthickness(mm)2--33--45--6weldformweldstrengtheningheighth(mm)1-1.51.5-22-2.5widthb(mm)一、单项选择题(在下列每小题四个备选答案中选出一个正确答案，并将其字母标号填入“答卷”纸上相应题号的括号中。每小题1分，共30分)1、按产品的理论成本，不应计入产品成本的是A、生产管理人员工资B、废品损失C、生产用动力D、设备维修费用2、对本期生产经营性支出，为了正确地计算产品的生产成本，应划清的界限是A、生产成本和制造费用B、制造成本和期间成本C、制造费用和管理费用D、管理费用和财务费用3、制造成本的确认标准是A、按职能部门确认B、按费用性质确认C、按管理目的确认D、按配比关系确认4、辅助生产费用分配结果比较准确，但分配计算过程较复杂的分配方法是A、计划成本分配法B、顺序分配法C、代数分配法D、交互分配法5、可以计入“直接材料”成本项目的材料费用是A、为组织管理生产用的机物料B、为组织管理生产用的低值易耗品C、生产过程中间接耗用的材料D、直接用于生产过程中的原材料6、企业生活福利部门计提的职工福利费应借记的科目是A、应付福利费B、职工福利基金C、管理费用D、生产成本7、辅助生产费用直接分配法的特点是辅助生产费用A、直接计入“生产成本——辅助生产成本”科目为搞好山东省交通科学研究所研发基地项目的结算审计工作,我跟踪审计部特针对本项目作如下要求,请各施工单位、供货单位遵照执行：andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomprehensiveanalysisofgenerallayoutofpipingsystems;coldinstallationofsteampipewithparticularattentionreservedforcompensationofthermalexpansiondisplacementandorientation.C.supportsystemsshouldberationaltowithstandpipeloads,staticloadandincidentalload;reasonablepipingdisplacement;guaranteedundervariousconditions,stressarewithintheallowedrange.Strength,stiffness,andmeetrequirementstopreventvibrationandsoothingwater,withoutaffectingtheadjacentequipmentmaintenanceandotherpipinginstallationandexpansion.D.equipmentconnectedtotheinterfacetomeetpipelinethrust(torque)limitrequirements;increasethestabilityofpipingsystemstopreventpipeline...Tubewallthickness(mm)2-34-67-10weldformnoslopemouthweldstrengtheningheighth(mm)1-1.51.5-2weldwidthb(mm)5-67-6hasslopemouthweldstrengtheningheighth(mm)1.5-22weldwidthb(mm)coverhadeachedgeslopemouthabout2mmargonarcweldingweldstrengtheningsurfaceheightandwidthtubewallthickness(mm)2--33--45--6weldformweldstrengtheningheighth(mm)1-1.51.5-22-2.5widthb(mm)B、直接分配给所有受益的车间、部门C、直接分配给辅助生产以外的各受益单位D、直接计入辅助生产提供的劳务成本8、“预提费用”科目月末A、可能有借方余额B、可能有贷方余额C、如果有余额，可能在借方，也可能在贷方D、没有余额9、如果某种产品所耗原材料费用在产品成本中所占比重很大，在产品成本的确定可使用的方法是A、约当产量法B、在产品按固定成本法C、在产品按所耗原材料费用计算法D、在产品按完工产品成本法10、食品厂在生产一些时令、节令食品时，既可将品种法与分类法结合，又可以将()与分类法结合。A、分批法B、分步法C、系数法D、定额法11、采用分类法的目的是A、分类计算产品成本B、分品种计算产品成本C、简化各类产品成本的计算工作D、简化各种产品成本的计算工作为搞好山东省交通科学研究所研发基地项目的结算审计工作,我跟踪审计部特针对本项目作如下要求,请各施工单位、供货单位遵照执行：andperformancetestcopiesoftherecord.Ifnecessary,reviewshouldbecarriedout;4)forspringhangers(includedsimplespring,hangersandconstantsupporthangers)itshouldalsoberecognizedassettingandlockingofloads.5)checkthesurfacequality,foldedlayeringandwithoutcracks,rustandotherdefects.5)aftercompletionofthetestandcontroldrawingnumberonebyone,byseriesbaled.Coloralloysteelparts,thepartsmarkinginstallationlocationandrotationaboutthedirectionyouwant.7.3.14.hangersinstallation7.3.14.1hangerlayouta.acleardesignofhangershouldbeinstalledstrictlyinaccordancewiththedrawingsanddesignsshallnotbeinstalledwrong,missing,etc.B.ownarrangementofpipingsupportandhangersetandselectionshouldbebasedoncomp