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1、一、单项选择题（共 15 道试题，共 30 分。）1. 下列方法中，属于产品成本计算辅助方法的是( )。 A.品种法 B.分批法 C.分步法 D.分类法 满分：2 分2. 除了按年度计划分配率分配制造费用以外，“制造费用”账户月末( )。 A.没有余额 B.一定有借方余额 C.一定有贷方余额 D.有借方或贷方余额 满分：2 分3. 如果某
2、种产品的月末在产品数量较大，各月在产品数量变化也较大，产品成本中各项费用的比重相差不多，生产费用在完工产品与月末在产品之间分配，应采用的方法是( )。 A. 不计在产品成本法 B.约当产量比例法 C.在产品按完工产品计算法 D.定额比例法 满分：2 分4. 最后让全班孩子伸出手书空一遍，既活跃了气氛，又加深了对重点知识的印象。可惜机会错过去了，以致解求出勤率时，出现了很不理想的效果ChapterIGeneralprovisionsarticleIobligationtoclearcred
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