会计学原理（双语）_智慧树知到答案2021年

第七章 成本计算(Chapter 7 Cost calculation)：主要讲授了企业经营过程中的成本计算。This chapter mainly introduces the cost calculation in the process of business operation.7.1成本计算Cost calculation:主要讲授了企业经营过程中的成本计算，并重点讲授了原材料采购成本、产品生产成本及产品销售成本的计算。This section mainly introduces the cost calculation in the process of enterprise operation, and focuses on the calculation of raw material purchase cost, product production cost and product sales cost.
7.1成本计算Cost calculation:主要讲授了企业经营过程中的成本计算，并重点讲授了原材料采购成本、产品生产成本及产品销售成本的计算。This section mainly introduces the cost calculation in the process of enterprise operation, and focuses on the calculation of raw material purchase cost, product production cost and product sales cost.

[单选题]下列各项中，不属于材料采购成本构成项目的是（ ）。 Which of the following items is not included in the cost components of material procurement ( ).

选项:[运输途中的合理损耗 Reasonable loss in transportation, 材料的买价Material purchase price, 入库前的挑选整理费用 Selecting and sorting expenses before warehousing, 管理部门办公费Office expenses of management department]
[单选题]下列各项中，不属于产品成本项目的是（ ）。 Which of the following items does not belong to production cost ( ).

选项:[直接材料Direct Material, 期间费用Period expenses, 制造费用Manufacturing overhead, 直接人工Direct labor]
[单选题]某企业只生产一种产品，本月期初在产品成本为35 000元。本月发生下列费用：生产领用原材料60 000元，生产工人工资20 000元，制造费用10 000元，管理费用15 000元，销售费用8 000元。月末在产品成本为30 000元。则企业本月完工产品成本为（ ）。An enterprise only produces one product. At the beginning of this month, the cost of products in process is 35,000 yuan. The following expenses occurred this month: using of raw materials for production of 60,000 yuan, production workers wages of 20,000 yuan, manufacturing overhead of 10,000 yuan, administration expenses of 15,000 yuan, selling expenses of 8,000 yuan. At the end of the month, the cost of products in process is 30,000 yuan. The cost of finished products is ( ) yuan this month.

选项:[90 000元, 83 000元, 118 000元, 95 000元]
[单选题]应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（ ）。If an expense should be counted into the product cost, however, it is hard to distinguish which product should bear the cost, then the expense should be( ).

选项:[直接计入当期损益Counted into the current profit and loss directly., 作为管理费用处理Counted into administrative expenses, 计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term., 直接记入生产成本账户Counted into the account of cost of production directly.]
[多选题]成本的作用主要包括（ ）。The role of cost mainly includes ( ).

选项:[成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale, 成本是决定商品价格的基础，是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products., 成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits., 成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work.]
[多选题]成本计算的主要程序包括（ ）。The main procedures of cost calculation include ( ).

选项:[确定成本计算期Determining the cost calculating period, 确定成本项目Determining cost items, 归集和分配有关费用 Collecting and distributing expenses, 确定成本计算对象Determining the cost calculating object]
[多选题]可以用来作为分配材料采购费用标准的有（ ）。Which of the following can be regarded as standards to allocate material procurement costs. ( ).

选项:[材料的种类Types of Materials, 材料的体积Volume of Materials, 材料的买价Purchase Prices of Materials, 材料的重量Weight of Materials]
[单选题]费用和成本是既有联系又有区别的两个概念，费用与特定的计算对象相联系，而成本则与特定的会计期间相联系。（ ）Expenses and costs are two concepts that are both related and different. Expenses are related to a particular calculation object, while costs are related to a particular accounting period. ( )

选项:[错, 对]
[单选题]成本计算对象可以是完工产品，也可以是加工到一定程度的半成品。The cost calculation object can be finished products or semi-finished products processed to a certain extent.

选项:[对, 错]
[单选题]产品成本计算方法一经选定，一般不得随意变动。（ ）Once the method of calculating product cost has been selected, it is generally not allowed to change at will. ( )

选项:[对, 错]
[单选题]下列各项中，不属于产品成本项目的是（ ）。 Which of the following items does not belong to production cost ( ).

选项:[制造费用Manufacturing overhead, 直接人工Direct labor, 期间费用Period expenses, 直接材料Direct Material]
[单选题]下列各项中，不属于材料采购成本构成项目的是（ ）。 Which of the following items is not included in the cost components of material procurement ( ).

选项:[入库前的挑选整理费用 Selecting and sorting expenses before warehousing, 材料的买价Material purchase price, 运输途中的合理损耗 Reasonable loss in transportation, 管理部门办公费Office expenses of management department]
[多选题]成本的作用主要包括（ ）。The role of cost mainly includes ( ).

选项:[成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits., 成本是决定商品价格的基础，是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products., 成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work., 成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale]
[多选题]成本计算的主要程序包括（ ）。The main procedures of cost calculation include ( ).

选项:[归集和分配有关费用 Collecting and distributing expenses, 确定成本计算期Determining the cost calculating period, 确定成本计算对象Determining the cost calculating object, 确定成本项目Determining cost items]
[单选题]某企业只生产一种产品，本月期初在产品成本为35 000元。本月发生下列费用：生产领用原材料60 000元，生产工人工资20 000元，制造费用10 000元，管理费用15 000元，销售费用8 000元。月末在产品成本为30 000元。则企业本月完工产品成本为（ ）。An enterprise only produces one product. At the beginning of this month, the cost of products in process is 35,000 yuan. The following expenses occurred this month: using of raw materials for production of 60,000 yuan, production workers wages of 20,000 yuan, manufacturing overhead of 10,000 yuan, administration expenses of 15,000 yuan, selling expenses of 8,000 yuan. At the end of the month, the cost of products in process is 30,000 yuan. The cost of finished products is ( ) yuan this month.

选项:[118 000元, 83 000元, 95 000元, 90 000元]
[单选题]应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（ ）。If an expense should be counted into the product cost, however, it is hard to distinguish which product should bear the cost, then the expense should be( ).

选项:[直接计入当期损益Counted into the current profit and loss directly., 计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term., 直接记入生产成本账户Counted into the account of cost of production directly., 作为管理费用处理Counted into administrative expenses]
[单选题]成本计算对象可以是完工产品，也可以是加工到一定程度的半成品。The cost calculation object can be finished products or semi-finished products processed to a certain extent.

选项:[对, 错]
[单选题]产品成本计算方法一经选定，一般不得随意变动。（ ）Once the method of calculating product cost has been selected, it is generally not allowed to change at will. ( )

选项:[对, 错]
[多选题]可以用来作为分配材料采购费用标准的有（ ）。Which of the following can be regarded as standards to allocate material procurement costs. ( ).

选项:[材料的买价Purchase Prices of Materials, 材料的种类Types of Materials, 材料的重量Weight of Materials, 材料的体积Volume of Materials]
[单选题]费用和成本是既有联系又有区别的两个概念，费用与特定的计算对象相联系，而成本则与特定的会计期间相联系。（ ）Expenses and costs are two concepts that are both related and different. Expenses are related to a particular calculation object, while costs are related to a particular accounting period. ( )

选项:[错, 对]