下列不屬于，物資消耗定額的是_____。
《企業(yè)會計準(zhǔn)則——應(yīng)用指南》《小企業(yè)會計準(zhǔn)則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
題目
掃碼查看暗號，即可獲得解鎖答案！
點擊獲取答案
成本核算業(yè)務(wù)基礎(chǔ)工作控制制度的設(shè)計
定額管理制度：
對生產(chǎn)產(chǎn)品所耗費的直接材料、直接人工、制造費用等方面規(guī)定的應(yīng)達(dá)到的標(biāo)準(zhǔn)。企業(yè)一般應(yīng)制定三類定額：
（1）勞動定額，包括工時定額和產(chǎn)量定額；
（2）物資消耗定額，包括原材料、燃料、動力等的數(shù)量定額或費用定額；
（3）費用定額，是為了控制制造費用開支所制定的定額限度。
多做幾道
最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗收合格之日止
- 設(shè)計施工總承包合同文件，有①承包人建議;②專用合同條款;③價格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價格FOB為200萬美元，海運費400美元/噸，海運保險費率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運保險費為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- 內(nèi)部控制包括_____.A內(nèi)部核算控制和內(nèi)部信息控制B內(nèi)部會計控制和內(nèi)部管理控制C內(nèi)部財務(wù)控制和內(nèi)部流程控制D內(nèi)部監(jiān)督控制和內(nèi)部制度控制
- 某企業(yè)進(jìn)行會計制度設(shè)計時從企業(yè)中選取了資深會計人員小張擔(dān)當(dāng)設(shè)計工作，此企業(yè)的會計制度設(shè)計方式是_____。A會議設(shè)計B單獨設(shè)計C集體設(shè)計D共同設(shè)計
- 下列那個選項屬于權(quán)益法核算的特點A一般反映的是股權(quán)投資成本B根據(jù)被投資單位的經(jīng)營損益不斷調(diào)整投資方的長期股權(quán)投資成本C直接影響企業(yè)的財務(wù)狀況和經(jīng)營成果D初始投資成本是企業(yè)投資的公允價值
- 對于自行研究開發(fā)的無形資產(chǎn)開發(fā)階段的支出_____。A按是否滿足資本化條件的不同情況的分別進(jìn)行處理B計當(dāng)期損益C計入無形資產(chǎn)成本D予以資本化
- 企業(yè)應(yīng)授權(quán)_____策劃具體的籌資業(yè)務(wù)細(xì)節(jié)。A總經(jīng)理B財務(wù)經(jīng)理C會計主管D總會計師
- 銷售控制中最關(guān)鍵的是A保證銷售收入的真實性B保證銷售收入的合法性C貨款收回的控制D保證產(chǎn)品的安全、完整
- 下列選項中，屬于存貨資產(chǎn)類會計科目的是A累計攤銷B資產(chǎn)減值損失C材料成本差異D工程物資
- 制造費用分配表屬于_____。A通用憑證B累計憑證C執(zhí)行憑證D計算憑證
- 庫存現(xiàn)金日記賬、銀行存款日記賬、采購和銷售日記賬屬于_____。A專欄日記賬B特種日記賬C普通日記賬D多欄式日記賬
- 下列關(guān)于，貨幣資金授權(quán)審批的程序正確的是_____。A支付申請、支付審批、支付復(fù)核、辦理支付B支付審批、支付申請、支付復(fù)核、辦理支付C辦理支付、支付申請、支付審批、支付復(fù)核D支付申請、支付審批、辦理支付、支付復(fù)核