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最新电大《成本管理》《管理英语4》网络核心课形考网考作业及答案

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考试说明：2019年春期电大把该课程纳入到“国开平台”进行考核，它共有四次形考任务。针对该门课程，本人汇总了该科所有的题，形成一个完整的标准题库，并且以后会不断更新，对考生的复习、作业和考试起着非常重要的作用，会给您节省大量的时间。做考题时，利用本文档中的查找工具（CTRL+F），把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。本文库还有其他网核及教学考一体化答案，敬请查看。最终成绩=形成性考核*50% + 终结性考试*50%。

第一次形考任务

一、单项选择题（共 10 道试题，共 20 分。）

题目1

采用分批法计算产品成本时，若是单件生产，月末计算产品成本时（）。

A. 需要将生产费用在完工产品和在产品之间进行分配

B. 不需要将生产费用在完工产品和在产品之间进行分配

C. 应采用同小批生产一样的核算方法

D. 区别不同情况确定是否分配生产费用

题目2

当各项消耗定额或费用比较准确、稳定，而且各月末在产品数量变化不大的产品，其月末在产品成本的计算

方法可采用（）。

A. 在产品按完工产品计算法

B. 在产品按所耗原材料费用计价法

C. 在产品按约当产量比例法

D. 在产品按定额成本计价法

题目3

企业在生产各种工业产品等过程中发生的各种耗费，称为（）

A. 生产费用

B. 成本

C. 经营费用

D. 产品成本

题目4

企业对于一些主要产品、主要费用应采用比较复杂、详细的方法进行分配和计算，而对于一些次要的产品、

费用采用简化的方法进行合并计算和分配的原则称为（）。

A. 重要性原则

B. 实际成本计价原则

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