成考院校在线答案
- 2024-03-05 [多选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly; mso-pagination:widow-orphan">27、<span style="mso-bidi-font-size:10.5pt; font-family:"永中宋体",serif;mso-hansi-font-family:ˎ̥;color:windowtext">直接材料脱离定额差异的核算方法有（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:"ˎ̥",serif; color:windowtext"> </span><span style="mso-bidi-font-size:10.5pt;font-family:"永中宋体",serif;mso-hansi-font-family: ˎ̥;color:windowtext">）。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">29、<span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">采用简化的分批法，在某批产品完工以前，成本计算单只需按月登记（</span><span lang="EN-US" style="color:windowtext"><span style="mso-spacerun:yes"> </span></span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">23、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:Arial; mso-hansi-font-family:Arial;mso-bidi-font-family:Arial;color:windowtext; mso-font-kerning:0pt">不形成产品价值，但应计入产品成本的有（</span><span style="mso-bidi-font-size: 10.5pt;font-family:"Arial",sans-serif;color:windowtext;mso-font-kerning:0pt"> </span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext; mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoPlainText" style="margin:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;line-height:20.0pt;mso-line-height-rule: exactly;mso-pagination:none;tab-stops:144.0pt 191.4pt">24、<span style="font-size:10.5pt;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">下列项目中，（</span><span lang="EN-US" style="font-size:10.5pt;font-family:"Times New Roman",serif;color:windowtext"><span style="mso-spacerun:yes"> </span></span><span style="font-size:10.5pt; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">）属于产品成本项目。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;color:windowtext"> <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal">31、<span style="font-family:宋体">生产工人工资和福利费是产品成本项目。</span><span style="font-family:'Times New Roman'; font-size:10.5pt">( )</span></p>
- 2024-03-05 [判断] <p class="MsoNormal">39、<span style="font-family:宋体">成本报表作为对内报表与对外报表的特点完全不同。</span><span style="font-family:'Times New Roman'; font-size:10.5pt">( )</span></p>
- 2024-03-05 [判断] <p class="MsoNormal">35、<span style="font-family:宋体">要素费用中的“工资”与成本项目中的“工资”的内容是相同的。</span><span style="font-family:'Times New Roman'; font-size:10.5pt">( )</span></p>
- 2024-03-05 [判断] <p class="MsoNormal">32、<span style="font-family:宋体">采用分步法计算产品成本，按步骤设置的成本明细账，可能与实际的生产步骤一致，也可能与实际的生产步骤不一致。</span><span style="font-family:'Times New Roman'; font-size:10.5pt">( )</span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">35、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-font-kerning:0pt">季节性的停工损失，应列入“营业外支出”科目当中。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">36、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-font-kerning:0pt">制定和修订定额，只是为了进行成本审核，与成本计算没有关系。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>