2018初级管理会计师单选考试试题及答案02-05
推荐回答(1个)
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1、用制订和执行部门预算的方式来控制,用预算来事前框定部门管理费用额度,再用预算费用与实际费用的对比来检查控制费用支出,这种销售费用控制方法是( )。
A预算控制
B目标控制
C制度控制
D提高效率
2、下列方法中,需设置基本生产成本二级账的是( )。
A分类法
B简化的分批法
C定额法
D简化的品种法
3、以( )为起点的预算编制方式,可能导致产品严重积压。
A销售
B产能
C产品
D战略
4、以下关于管理费用描述正确的是( )。
A制造企业与服务企业比对,制造业的管理费用往往较高
B复杂结构的组织,管理费用往往较高
C工作量的均衡分布及常规的工作流程,往往会产生较高的管理费用
D管制与非管制行业相比对,不受政府或法律监管限制的行业的管理费用往往较高。
5、下列方法中,需设置基本生产成本二级账的是( )。
A分类法
B简化的分批法
C定额法
D简化的品种法
6、下列企业中,适合品种法计算产品成本的有( )。
A发电企业
B汽车制造企业
C服装加工企业
D船舶制造企业
7、与传统成本会计相比,现代成本会计的重点已转移到( )。
A事中控制
B事后计算
C事后分析
D事前规划
8、房地产企业编制预算时,最重要的是( )。
A公司级预算
B项目预算
C产供销预算
D人员预算
9、 下列哪项不属于滚动预算的特点( )。
A持续滚动性
B越做越准
C用滚动预算评估人的能力
D每年做一次
10、不宜采用简化分批法的是( )。
A各月间接计入费用水平相差较多
B月末未完工产品批数较多
C同一月份投产的批数很多
D各月间接计入费用水平相
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10、不宜采用简化分批法的是( )。
A各月间接计入费用水平相差较多
B月末未完工产品批数较多
C同一月份投产的批数很多
D各月间接计入费用水平相
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