第3题: [单项选择]产品成本计算不定期,一般也不存在完工产品与在产品之间费用分配问题的成本计算方法是( )。 A. 平行结转分步法 B. 逐步结转分步法 C. 分批法 D. 品种法 参考答案:C 答案解析:[解析] 本题考点是各种成本计算方法的特点比较。而分批法,亦称定单法,它适应于小批单件生产。在此法下,由于成本计算期与产品的生产周期基本一致,与会计报告期不一致。如果是单件生产,产品完工以前,产品成本
第23题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. He has some money to buy a new car. B. He fails in borrowing enough money from the woman. C. He will spend much money on his house. D. He wants to buy a new house and a new cat’. 参考答案:B 答案解析:[听力原文] M: I wish to buy a new car, but I spent too much on my house last year. W: New cars are