13秋东财《成本会计B》在线作业一.附百分答案

一、单选题（共 15 道试题，共 60 分。）

1. 下列不属于工业企业成本项目的是（）

A. 直接材料

B. 直接人工

C. 制造费用

D. 管理大楼的折旧费

满分：4 分

2. 适用于季节性生产车间分配制造费用的方法是

A. 生产工时比例法

B. 生产工资比例法

C. 机器工时比例法

D. 年度计划分配率分配法

满分：4 分

3. 下列方法中属于完工产品与月末在产品之间分配费用的方法是（）

A. 直接分配法

B. 计划成本分配法

C. 生产工时比例法

D. 定额比例法

满分：4 分

4. 按照《企业会计准则》规定，成本报表是（）

A. 对外报表

B. 对内报表

C. 既是对外报表又是对内报表

D. 对内还是对外由企业自行决定

满分：4 分

5. 产品成本计算的定额法，在适用范围上（）

A. 与生产的类型没有直接关系

B. 与生产的类型有着直接的关系

C. 只适用于大批大量生产的机械制造业

D. 只适用于小批单件生产的企业

满分：4 分

6. 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

满分：4 分

7. 编制全面预算的起点是（）

A. 直接材料预算

B. 销售预算

C. 生产预算

D. 直接人工预算

满分：4 分

8. 分批法适用的是（）

A. 小批单件生产

B. 大批大量生产

C. 大批大量多步骤生产

D. 大批大量单步骤生产

满分：4 分

9. 可比产品成本降低额是指可比产品累计实际总成本比按（）计算的累计总成本降低的

数额

A. 本年计划单位成本

B. 上年实际平均单位成本

C. 上年计划单位成本

D. 国内同类产品实际平均单位成本

满分：4 分

10. 区别产品成本计算方法的最主要标志是（）

A. 产品成本计算对象

B. 产品成本计算期

C. 完工产品与在产品之间的费用分配

D. 要素费用的归集与分配

满分：4 分

11. 决定成本计算对象的因素是生产特点和()

A. 成本计算实体

B. 成本计算时期

C. 成本管理要求

D. 成本计算方法

满分：4 分

12. 下列属于制造费用分配方法的是（）

A. 约当产量法

B. 定额比例法

C. 分步法

D. 生产工人工时比例法

满分：4 分

13. 从理论上讲，产品成本应是产品价值中的（）

A. C

B. V

C. C+V+M

D. C+V

满分：4 分

14. 适合小批单件生产的产品成本计算方法是（）

A. 分步法

B. 分批法

C. 分类法

D. 品种法

满分：4 分

15. 产品成本计算的分步法的主要特点是（）

A. 计算和结转产品的各步成本

B. 计算完工产品的成本

C. 计算半成品成本

D. 计算产成品成本

满分：4 分

二、多选题（共 10 道试题，共 40 分。）

1. 成本计算品种法的特点有（）

A. 适用于大量大批单步骤生产

B. 成本计算定期按月进行

C. 在单步骤生产企业一般不计算月末在产品成本

D. 在多步骤生产但不需分步骤计算成本的企业，一般需要将费用在完工产品与月末在产品之间分

配

满分：4 分

2. 品种法适用于()

A. 大量生产

B. 成批生产

C. 单步骤生产

D. 多步骤生产

E. 管理上不要求分步计算的多步骤生产

满分：4 分

3. 下列方法中，属于产品成本计算的辅助方法有（）

A. 品种法

B. 分步法

C. 分批法

D. 定额法

E. 分类法

满分：4 分

4. 构成直接材料成本差异的基本因素有（）

A. 效率差异

B. 耗用差异

C. 用量差异

D. 价格差异

满分：4 分

5. 影响可比产品成本降低额变动的因素有（）

A. 产品产量

B. 产品价格

C. 产品品种构成

D. 产品单位成本

满分：4 分

6. 生产费用按与生产工艺关系的关系分类，分为（）

A. 直接生产费用

B. 变动生产费用

C. 间接生产费用

D. 固定生产费用

满分：4 分

7. 关于制造费用的说法，正确的有（）

A. 制造费用是企业管理费用的一部分

B. 制造费用大部分是间接生产费用

C. 制造费用最终应计入产品成本

D. 制造费用属于期间费用

满分：4 分

8. 在下列项目中，属于约束性固定成本的有（）

A. 管理人员的基本工资

B. 保险费

C. 研究开发费

D. 职工培训费

满分：4 分

9. 为了正确计算产品成本，必须正确划分以下几个方面的费用界限()

A. 盈利产品和亏损产品

B. 可比产品和不可比产品

C. 生产费用与期间费用

D. 各个会计期间

满分：4 分

10. 受生产特点和管理的影响，在产品成本计算中有着下述不同的成本计算对象，即（）

A. 产品品种

B. 产品类别

C. 产品批别

D. 产品生产步骤

满分：4 分

东财《大学英语1》在线作业一1答案

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C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By

D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:

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请同学及时保存作业,如您在20分钟内不作操作,系统将自动退出。东财《大学英语1》在线作业一及答案试卷总分：100 测试时间：-- 单选题一、单选题（共25 道试题，共100 分。）V 1. Woman: Does the rent include electricity bills? Landlord: ______ A. What a daydream you are having! B. It doesn't usually include the electricity bill. C. I don't think so, I'm afraid. D. I'm not sure. I'll ask if you don't mind. 满分：4 分 2. The professor made his students _______ their essays. A. rewrite B. to rewrite C. rewriting D. rewritten 满分：4 分 3. This article _____ of four parts. A. consists B. consist C. is consisted D. consisting 满分：4 分 4. Mum: Let's go to the seaside some time during the weekend. Daughter: Great. What time? Mum: ______ A. Are you ready? B. You name it. C. During the weekend. D. Take your time. 满分：4 分 5. I ______ great pity on the woman whose baby died. A. gave B. put C. based D. took 满分：4 分 6. Bill: Do you mind my smoking here?Jane: _________ A. No,thanks. B. Yes,I do. C. Yes.I’d rather not.

东财英语1在线作业二题目及答案2

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1、 Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答正确
A: That’s very kind of you
B: Are you kidding? Thank you anyway

C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
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3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
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4、 ____ three days to go before the final exams, shouldn’t you work harder?
回答正确

16年秋东财《大学英语2》在线作业答案

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回答错误 ?A:Singleortwo ?B:Singleorreturn ?C:Singleordouble ?D:Singleorback 答案: ?A:That’sverykindofyou ?B:Areyoukidding?Thankyouanyway

?C:Youthinkso?That’sencouraging ?D:Idon’ 答案: ?A:Theseorangesareforyou ?B:Giveyoutheoranges ?C:Thereyouare ?D:Hereareyou 答案: ?A:In ?B:On ?C:By

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东财英语1在线作业一题目及答案

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1、 I knew I didn't want to do this_______!
回答错误
A: some more
B: much more
C: any more
D: anymore
答案: D
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2、 I'd never achieve my dreams ______ here.
回答错误
A: working
B: worked
C: work
D: to work
答案: A
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3、 Michael: The Johnsons are moving next week. We are going to have a going-away party for them Saturday. Tracy: I didn’t realize they were moving so soon. ____________________ Michael: Yes, but we’ll have one last chance to get together. We’re planning a barbecue.
回答错误
A: Wish them a happy journey.
B: May they have a more comfortable home.
C: They are really going to be missed.
D: We can’t stay together forever, can we?
答案: B
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4、 He seemed _______ the secret.
回答正确
A: know
B: to know
C: knowing
D: known
答案:

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B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C ?3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C

东财英语1在线作业二题目及答案

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1、 ____ the economic conditions, these countries are least developed.
回答正确
A: To give
B: Give
C: Giving
D: Given
答案: D
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答错误
A: That’s very kind of you
B: Are you kidding? Thank you anyway
C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C

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3、 He could not help but ____ at the joke.
回答错误
A: laugh
B: to laugh
C: laughing
D: laughed
答案: A
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4、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are

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东财《大学英语2》在线作业三-0058 ------------------------ 1. Speaker A: Sorry about all the inconvenience.
Speaker B: ________ . A.Dont worry about it B.OK. With great pleasure C.Oh, really Thats OK D.I m sorry to hear that 正确答案:"[A]" 2.The cold and dry climate of Antarctica _____ it one of the toughest places on Earth to live. A.produces B.manufactures C.does D.makes 正确答案:"[D]" 3.I suggested _____ fishing. A.that we going

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? 1、 Clerk: Good morning. Can I help you
? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning.
?C
l
e
r
k
:
_______
? Mr.
Smith:
Single,
please
?
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
? 有疑问去论坛
? 2、 Jane: Carol, you look very well.
? Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must
have done you gooD.
? Jane: ________.
?
回答正确
A: That’s very kind of you
B: Are you kidding Thank you anyway

C: You think so That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
? 有疑问去论坛 ? 3、 Salesgirl: Good morning, miss. Can I help you ? Mary: Yes, I’d like half a kilo of oranges, please. ? Salesgirl:________. Anything else ? Mary: No, thank you.
?
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
? 有疑问去论坛 ? 4、 ____ three days to go before the final exams, shouldn’t you work harder
?
回答正确
A: In
B: On
C: By

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?1、Clerk: Good morni ng. Can I help you? Mr. Smith: Yes, I ' d like a ticket to NeW York 9:15 tomorrow morning. Clerk: _______ ? Mr. Smith: Single, PIeaSe 回答错误 r A: Si ngle or two r B: Si ngle or return C*C: Sin gle or double r D: Sin gle or back 答案： B ?有疑问去论坛 * 2、Jane: Carol, you look Very well. Carol: Thank you, Jane. You look Won derful too. Your Weeke nd tennis must have done you gooD. Jane: _______ . 回答正确 C A: That ' S Very kind of you

B: Are you kiddi ng? Thank you any Way

C: YoU think so? That ' S enCoUraging D: I don ' t believe it. You are flattering me 答案： C ?有疑问去论坛 ?3、Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I ' d like half a kilo of Oranges, please. Salesgirl: ______ . Any thi ng else? Mary: No, tha nk you. 回答错误 A: TheSe Oran ges are for you C B: GiVe you the Oran ges r C: There you are G D: Here are you 答案： C *有疑问去论坛 * 4、____ three days to go before the final exams, should n 't you work harder?

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?1、C l e r k: :Y e s,I’d l i k e a t i c k e t t o N e w Y o r k9:15t o m o r r o w m o r n i n g. C l e r k:_______ :S i n g l e,p l e a s e 回答错误 A:Singleortwo B:Singleorreturn C:Singleordouble D:Singleorback A:That’svery kindofyou B:AreyoukiddingThankyouanyway C:YouthinksoThat’sencouraging D:Idon’

A:Theseorangesareforyou B:Giveyoutheoranges C:Thereyouare D:Hereareyou A:In B:On C:By D:With 答案: D ?

A:Theircakesaretostrivefor B:Theircakesaretostrugglefor C:Theircakesaretodiefor D:Theircakesaretopayfor A:forms B:areformedby C:intheformof D:form 答案: D ? ?7、Ann:Doyoustillhaveaheadache,Bill Bill:Yes,.

A:That’sveryregretful B:That’spitiful C:That’stoobad D:That’sworse A:related B:relate C:relative D:relates A:consistsof B:consistof C:isconsistedof