问题 问答题 简答题

简述成本分配的含义和方法。

答案

参考答案:

含义:将发生的成本准确的分配给各成本对象,是成本会计的主要任务之一。成本对象是指需要对其进行成本计量和分配的项目。

方法:直接追溯:将与某成本对象有特定联系的成本直接确认分配至该成本对象的过程。

动因追溯:使用动因将成本分配至各成本对象的过程。

单项选择题
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发展性试题。

请认真阅读下列短文,并根据所读内容在文章后表格中的空格里填入最恰当的单词。

注意:每空格1个单词。

     Most people feel lonely sometimes, but it usually only lasts between a few minutes and a few hours. This

kind of loneliness is not serious. In fact, it is quite normal. For some people, though, loneliness can last for

years, Now researchers say there are three different types of loneliness.

     The first kind of loneliness is temporary. This is the most common type. It usually disappears quickly and

does not require any special attention, The second kind, situation-for example, family problem, the death of a

loved one, or moving to a new place. Although this kind of loneliness can cause physical problems. such as

headaches and sleeplessness, it usually does not last for more than a year.

     The third kind of loneliness is the most severe. Unlike the second type, chronic (the opposite of

"temporary") usually lasts more than two years and has no specific cause. People who experience habitual

loneliness have problems socializing and becoming close to others. Unfortunately, many chronically lonely

people think there is little or nothing they can do to improve their condition.

      Psychologists agree that one important factor in loneliness is a person's social contacts, for example,

friends, family members. co-workers, etc. we depend on various people for different reasons; For instance, our

families give us emotional support, our parents and teachers give us guidance, and our friends share similar

interests and activities. However, psychologists have found that, though lonely people may have many social

contacts, they sometimes feel they should have more, They question their popularity.

     Psychologists are trying to find ways to help habitually lonely people for two reasons: they are unhappy and

unable to socialize and there is a connection between chronic loneliness and serious illness as heart disease,

while temporary and situational loneliness can be a sad, and sometimes dangerous condition.

      Loneliness and Disease