问题 多项选择题

下列关于联产品的说法不正确的有______。

A.在分离点以前发生的成本,称为联合成本

B.分离点是指在联产品生产中投入相同原料,经过不同生产过程,分离为各种联产品的时点

C.联产品分离前发生的生产费用可按一个成本核算对象设置多个成本明细账进行归集

D.分离后各种产品统一设置明细账

答案

参考答案:B,C,D

解析:本题考点是联产品成本计算的相关知识。在分离点以前发生的成本,称为联合成本;分离点是指在联产品生产中,投入相同原料,经过相同的加工生产过程,分离为各种联产品的时点;联产品分离前发生的生产费用可按一个成本核算对象设置一个成本明细账进行归集,然后将其总额按一定分配方法(如售价法、实物数量法等)在各联产品之间进行分配;分离后各种产品分别设置明细账,归集其分离后所发生的加工成本。

单项选择题
单项选择题

Robert Moody, 52, is an experienced police officer. Much of his work involves dealing with (16) and gang (团伙)problems in the schools of his community. Knowing that many kids often (17) trouble, he decided to do something about it. So in 1991 he began to invite small groups of kids to go fishing with him on his day (18) .

Those fun trips had a(n) (19) impact. A chance encounter in 2000 proved that. One day, (20) working security at a school basketball game, Moody noticed two young guys (21) . He sensed trouble between them. (22) one of them headed toward Moody and gave him a hug. "I (23) you. You took me (24) when I was in fifth grade. That was one of the (25) days of my life. "

Deeply touched by the boy’ s word, Moody decided to create a foundation (基金会)that (26) teenagers to the basics of fishing in camping programs. "As a policeman, I saw (27) there was violence, drugs were always behind it. They have a damaging (28) on the kids," says Moody.

By turning kids on to fishing, he (29) to present an alternative way of life, "When you’ re sitting there waiting for a (30) ," he says, "you can’t help but talk to each other, and such (31) can be pretty deep. "

"Talking about drugs helped prepare me for the peer(同龄人)pressures in high school," says Michelle, 17, who (32) the first program. "And I was able to help my little brother (33) drugs. "

Moody faces (34) in three years, when he hopes to run the foundation full-time. "I’ m living a happy life and I have a responsibility to my (35) to give back," Moody says. "If I teach a kid to

fish today, he can teach his brother to fish tomorrow. \

33().

A. misuse

B. avoid .

C. tolerate

D. test