资源描述：
《电大2014年管理会计期末试题.docx》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、一. 单选题 （共20题,共40分）1. 变动生产成本不包括以下哪个选项。（ ） （2分）A.直接人工B.直接材料C.制造费用D.变动性制造费用 ☆考生答案：C ★考生得分：2 分 评语：2. 在正常市场价格的基础上，通过定期共同协商所确定内部转移价格是（ ） （2分）A.市场价格B.双重价格C.协商价格D.成本价格 ☆考生答案：C ★考生得分：2 分 评语：3. 租赁费属于（ ）。 （2分）A.酌量性固定成本B.约束性固定成本C.技术性固定成本D.酌量性变动成本 ☆考生答案：A
2、 ★考生得分：2 分 评语：她是大山的女儿，像一支燃烧的蜡烛，闪耀着灿烂的光辉，照亮了深山孩子的梦想，她和千千万万山村教师一道，努力实践着中国山村的教育梦businesstoorganize,guide,assist,participatorypre-loaninvestigation,providemarketingadviceandresponsibleformarketingadvice.ChapterIIIcontentandprocessafteracceptingtheborrower
3、'sapplicationforthe14thperson,dominatedbyfieldinvestigationandoff-sitesurveysasasupplement,carryoutpre-loaninvestigationwork.Maincontentsareasfollows:(a)theborrowersurveys1.Borrowerforcorporatecustomers,investigatorsshouldinterviewbusiness,management,fina
4、nceandotherrelatedpersonnel,fieldtripplaceofbusinessandproductionoperations,andaccordingtotheinformationprovidedbythecustomertoverifythebusinessmanagement,authenticityofthefinancialsituation,trade,etc.2.borrowingpeopleforsmallenterpriseof,surveycontentexc
5、eptreferencecompanyclasscustomeroutside,alsoshouldfocusconcernactualcontrolpeopleandthemainshareholderspersonalfundingletter,andpractitionersexperience,andmarriagestatus,andhealthstatus,softinformationandfamilyassets,andliabilitiesstatus;focussurveyverifi
6、edenterpriseaccounttable,andbankaccountwater,andtaxinformationandhydropowerwage,spendinginformation,thenverifiedcompanyactualbusinessstatusandthefinancialstatus.3.theborrowerisanaturalperson,theinvestigationshouldfocusonborrowersandtheirfamilies,property,
7、income,debt,credit...Investigatorsshouldfieldsurveys,confirmthemortgagesituation,bywayofassessment,inquiryfindsthevalueofthemortgage.Disagreeswiththedeterminationofvalue,shouldbesubmittedthroughotherevaluationAgency,thesupplementaryinvestigations,fieldsur
8、veys,includingre-evaluationofvalue.1.topropertymortgageof,surveypeopleshouldfieldstudymortgagereal,andverifiedfollowinginformation:housingownershipcardbycontainsMinginformation(ownershippeople,andislocated,andfloor,
