【单选题】【消耗次数:1】
在采用变动成本法计算的企业中,单位产品的标准成本不包括( )标准成本。
直接材料
直接人工
变动制造费用
固定制造费用
参考答案:
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相关题目
【判断题】 变动成本法计算的产品成本包括直接材料、直接人工、变动制造费用和变动销售及管理费用,不包括固定制造费用。
①  正确
②  错误
【判断题】 完全成本法下的产品成本=直接材料+直接人工+变动制造费用。(  )
① 
② 
【单选题】 在变动成本法下,固定制造费用作为( )处理。
①  直接成本
②  责任成本
③  递延成本
④  期间成本
【单选题】 固定制造费用预算与固定制造费用标准成本的差额称为固定制造费用()。
①  耗费差异
②  能量差异
③  闲置能量差异
④  效率差异
【判断题】 变动成本法是将产品的制造成本按成本性态划分为变动性制造费用和固定性制造费用两部分,变动性制造费用构成产品成本,固定性制造费用应作为期间成本处理。(  )
① 
② 
【单选题】 在变动成本法下,固定性制造费用应当列作( )。
①  非生产成本
②  期间成本
③  产品成本
④  直接成本
【单选题】 在变动成本法下 , 固定性制造费用应当列作?
①  非生产成本
②  期间成本
③  产品成本
④  直接成本
【判断题】 变动产品成本包括固定制造费用、固定销售和管理费用。( )
① 
② 
【判断题】 制造费用即间接费用,直接材料、直接人工即直接费用。
①  正确
②  错误
【单选题】 在企业中,直接材料费用比率、直接人工费用比率、制造费用比率等指标是根据( )计算的。
①  相关指标分析法
②  对比分析法
③  构成比率分析法
④  连环替换分析法
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【单选题】 What role does a teacher play in the following activity? The teacher asks students to produce conversations (either orally or in writing) by using particular patterns or expressions they have just learned.
①  Controller
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【单选题】 What role does a teacher play in the following activity? When students are doing a group-work task, the teacher joins one or two groups for a short period of time.
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【单选题】 What role does a teacher play in the following activity? The teacher has a word in his mind and asks students to guess by asking only Yes/No questions until they make the correct guess.
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②  It allows students to work together rather than under teacher’s guidance
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②  Pictures, vocabulary, communication and topics
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【单选题】 Which part is to be finished after a lesson in a lesson plan?
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【单选题】 What are the principles for good lesson planning?
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