问题 多项选择题

产品成本计算分批法的特点有()。

A.产品成本计算期与产品生产周期基本一致,成本计算不定期

B.月末无须进行在产品与完工产品之间的费用分配

C.比较适用于冶金、纺织、造纸等企业

D.以成本计算品种法原理为基础

答案

参考答案:A, D

解析:分批法下,成本计算期与产品的生产周期基本一致,因此产品成本计算是不定期的,所以选项A正确;在计算月末产品成本时,一般不存在完工产品与在产品之间费用的分配问题。但在某些特殊情况下,如在批内产品跨月陆续完工的时候,月末计算成本时,一部分产品已完工,另一部分尚未完工,这时就要在完工产品与在产品之间分配费用,以便计算完工产品成本和月末在产品成本,故并非分批法下,月末都无须进行在产品与完工产品之间的费用分配,如上述的特殊情况,即需进行在产品与完工产品的费用分配,故选项B错误;由于冶金、纺织、造纸并不是单件小批生产,故选项C错误,不可选取;产品成本计算的品种法,是按照产品品种计算产品成本的一种方法,是产品成本计算中最一般、最起码的要求,品种法是最基本的成本计算方法,其他成本计算方法都是以品种法为基础的,故选项D正确。

完形填空

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Currently, there is a growing recognition that parental involvement is one key to student achievement.小题1:_____.However, while these may be important for developing a sense of community and parental ownership of the school and its issues, such activities do not translate directly to students achievement.

小题2:_____.Simply asking the question,” So, what did you do in school today?” can start a discussion between parent and child about topics studied in class.Even talks at home about less classroom-specific topics that interest the student are shown to be important to raising student achievement.小题3:____.Teachers can provide students with interesting ideas for starting school-related conversations at home.小题4:____.

The school’s focus should be on how to enable parents and their children to have such meaningful conversations about the topics and ideas flowing from the classroom.小题5:_____.

Finding ways to promote direct parent participation in their children’s lives-at school and at home will have a much greater impact.

A.Some parents expect too much of their children

B.Teenagers can have rich and interesting conversations if encouraged

C.Starting a parent council may not be a top priority

D.Many schools have attempted to find ways for parents to participate in school management by setting up parent councils for parents to volunteerE.Self-education plays an important role in children’s development

F.Another way for parents to be more active in their children’s education pays dividents

G.Telling children that school is valuable is a lot less effective than showing them it is by being involved in what they are doing there.

单项选择题