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[多选题]
下列各项中,符合平行结转分步法核算特点的有( )。
A
B
C
D
E
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参考答案
试题答案:
A
B
答案解释:
只有简化分批法才必须开设“基本生产成本”二级账。也只有综合逐步结转分步法才应进行成本还原。正因为平行结转分步法下,半成品成本不随实物的流动而结转,使半产品按发生地登记成本,而不按所在地登记成本,所以该方法不利于半成品实物管理和资金管理。
相关题目
下列选项中,属于常见的成本报表的有
在辅助生产分配方法中,不考虑辅助生产车间之间相互提供的劳务(或产品),直接分配给辅助生产以外的各受益对象的分配方法是
2.0 公司生产甲产品,需经过两道工序,采用平行结转分步法计算产品成本。5月份,一工序累计发生的生产成本共计64万元,其中月末广义在产品的成本为18万元;当月完工产品成本中属于二工序的成本份额为50万元,则当月完工产品总成本为( )万元。
简述联产品的概念及其特征。
生产费用在完工产品与在产品之间分配时,采用哪个方法适合于定额管理基础较好,各项消耗定额或费用定额比较准确、稳定,各月末在产晶数量变动较大的产品?
采用计划成本分配法分配辅助生产费用的企业,辅助生产成本分配差差异应调整计( )科目。
下列辅助生产费用分配方法中,计算分配结果最准确的是( )
下列有关分批法的叙述中,正确的有( )。
采用同样的分配标准、同时进行辅助生产费用交互分配和对外分配的核算方法有( )
企业发生的下列各项费用中,属于约束性固定成本的有( )
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