计算出来的废品损失应分配转由A本月制造费负担B本月管理费负担C本月同种产品成本负担D下月同种产品负
推荐回答（1个）
1. 要素费用中的工资费用，可能计入的会计科目有(ABCD )。
A. 销售费用
B. 管理费用
C. 制造费用
D. 基本生产成本
2. 在“停工损失”账户借方归集的停工损失，可以从该账户贷方转入(BCD )账户。
A. 应收账款
B. 其他应收款
C. 营业外支出
D. 基本生产成本
3. 生产费用要素中的外购材料，包括了进行生产经营耗用的一切从外部购进的（AC ）。
A. 包装物
B. 半成品
C. 原料及主要材料
D. 产成品
4. 与成本会计有关的法规和制度有(ABD )
A. 《中华人民共和国会计法》
B. 《企业财务通则》和《企业会计准则》
C. 《中华人民共和国注册会计师法》
D. 企业的成本会计制度、规程或办法
5. 下列各项目中，属于“废品损失”账户借方反映的有( BCD)
A. 不可修复废品的生产成本
B. 可修复废品的生产成本
C. 可修复废品修复时发生的各种修复费用
D. 回收的残料价值和应收的各种赔偿款
6. 下列各项目中，属于工业企业成本核算的一般程序有( ABCD )。
A. 对各种要素费用进行审核，确定费用应不应该开支
B. 将生产费用在各种产品之间进行归集和分配
C. 正确确定成本计算对象
D. 将生产费用在各完工产品与在产品之间进行归集和分配
7. 采用定额比例法分配加工费用时，其分配率的计算公式是（BD ）
A. 加工费用分配率=（月初在产品定额费用本月定额费用）/（本月完工产品定额工时月末在产品定额工时）
B. 加工费用分配率=（月初在产品实际费用本月实际费用）/（月初在产品定额工时本月定额工时）
C. 加工费用分配率=（月初在产品定额费用本月定额费用）/（月初在产品定额工时本月定额工时）
D. 加工费用分配率=（月初在产品实际费用本月实际费用）/（本月完工产品定额工时月末在产品定额工时）
8. 企业“制造费用”科目期末如有余额，则下列提法正确的有 (BD)
A. 借方余额表示在产品费用
B. 借方余额表示待摊费用
C. 借方余额表示递延资产
D. 贷方余额表示预提费用
9. 下列各项属于间接计人费用的有(AB )。
A. 几种产品共同消耗的原材料费用
B. 几种产品共同负担的生产工人工资
C. 原材料费用
D. 销售费用
10. 约当产量比例法适用于(BCD )
A. 各月末在产品数量较大
B. 各月末在产品数量变化较大
C. 各月末在产品接近完工
D. 产品成本中原材料费用和工资等其他费用比重相差不大
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