[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f_XbId52cblhzq-XMH-uSBE-M5hNSMX0721VmR2SQoDE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2025-12-25 16:18:20",286213121,[8,9,10,11],"生产周期","会计周期","生产日期","计划周期",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},80,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_167669434","25-26-1成本核算与管理模拟考试(4)-副本","分步法的成本计算期为( )",[21,26,35,44,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],286213122,[30,31,32,33],"品种法","分批法","分类法","分步法","在大量大批多步骤生产的情况下,如果管理要求分步计算产品成本,其所采用的成本计算方法是( )",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],286213124,[39,40,41,42],"不分配结转完工产品直接计入费用","不分配结转未完工产品直接计入费用","不分配结转完工产品间接计入费用","不分配结转未完工产品间接计入费用","简化的分批法( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":24,"type":25},[],286213126,[48,49,50,51],"以产品批别为成本计算对象","生产费用不需要在批内完工产品与在产品之间进行分配","费用归集与分配比较简便","成本计算期长","分批法的主要特点是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":24,"type":25},[],286213129,[57,58,59,60],"产品生产成本表","制造费用明细表","期间费用明细表","资产负债表","下列报表中,不包括在成本报表中的有 ( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":24,"type":25},[],286213131,[66,67,68,69],"国家统一会计制度的要求","企业内部经营管理的需要","社会中介机构的要求","潜在投资者和债权人的要求","编制成本报表是因为 ( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":24,"type":25},[],286213134,[75,76,77,78],"成本控制","成本核算","成本分析","成本考核","成本会计的环节,是指成本会计应做的几个方面的工作.其基础是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":24,"type":25},[],286213136,[84,85,86,87],"无余额","有借方余额或贷方余额","有借方余额","有贷方余额","财务费用科目期末结转损益后应( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":24,"type":25},[],286213138,[93,94,95,96],"各行业企业生产经营业务的成本","各行业企业有关的经营管理费用","各行业企业生产经营业务的成本和有关的经营管理费用","企业所有的开支与耗费","从广义角度来看,成本会计的一般对象可以概括为( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":24,"type":25},[],286213139,[102,103,104,105],"企业管理人员的工资及社保费","车间消耗的动力费用","生产工人的工资及社保费","车间管理人员的工资及社保费","企业进行成本核算时,下列项目中不能计入产品成本的费用是( )"]