期间费用（period cost）

题目

期间费用（period cost）

相似考题

1.A program is characterized as:A.a grouping or related tasks lasting one year or less.B.a unique undertaking having a definite time period.C.a grouping of similar projects having no definite end that supports the product(s) from cradle to grave.D.a project with a cost over $ million.E.None of the above.

2.200 A program is characterized as:A. a grouping or related tasks lasting one year or less.B. a unique undertaking having a definite time period.C. a grouping of similar projects having no definite end that supports the product(s) from cradle to grave. D. a project with a cost over $1 million.E. None of the above

3.72 Which of the following is referred to as payback period:A. the number of periods required to recover the initial investmentB. the rate of return on the investmentC. the number of periods required to bring project cost back to the original budget, based on current performanceD. loan payment scheduleE. None of the above

4.Which of the following is referred to as payback period:A . the number of periods required to recover the initial investmentB . the rate of return on the investmentC . the number of periods required to bring project cost back to the original budget, based on current performanceD . loan payment scheduleE . None of the above

参考答案和解析
正确答案: 是指企业本期发生的、不能直接或间接归入营业成本，而是直接计入当期损益的各项费用。包括销售费用、管理费用和财务费用等。是随着时间推移而发生的与当期产品的管理和产品销售直接相关，而与产品的产量、产品的制造过程无直接关系，即容易确定其发生的期间，而难以判别其所应归属的产品，因而是不能列入产品制造成本，而在发生的当期从损益中扣除。
更多“期间费用（period cost）”相关问题

  • 第1题：

    You are working on the cost budget for one project. Which of the following is true()

    A.This process assigns cost estimates to project activities including risks and contingency plans.

    B.The cost baseline will be used to measure variances and future project performance.

    C.This process assigns cost estimates for expected future period operating costs.

    D.The cost baseline is the expected cost for the project.


    参考答案：B

  • 第2题：

    is the budgeted amount for the work actually completed on the schedule activity or WBS component during a given time period．

    A．Planned value

    B．Earned value

    C．Actual cost

    D．Cost variance


    正确答案：B
    解析：挣值是在给定时期内按进度活动或WBS部件所完成工作的预算值。

  • 第3题：

    DB函数的语法为:DB(cost,salvage,life,period,month),其第一个参数是:()。

    A、资产原值

    B、资产残值

    C、折旧年限

    D、以上都不对


    答案：A

  • 第4题：

    The cost of a product warranty should be included as an expense in the ( )

    A. period the cash is collected for a product sold on account

    B. future period when the cost of repairing the product is paid

    C. period of the sale of the product

    D. future period when the product is repaired or replaced


    正确答案：C

  • 第5题：

    On some projects, especially ones of smaller scope, activity sequencing, activity resource estimating, activity duration estimating, and(70)are so tightly linked that they are viewed as a single process that can be performed by a person over a relatively short period of time.

    A．time estimating

    B．cost estimating

    C．project planning

    D．schedule development


    正确答案：D
    解析：在某些项目，特别是在范围较小的项目中，活动排序、活动资源估算、活动历时估算和进度制定连接得如此紧密，以至于它们被视为可以由一个人在相对较短的时间内执行的单独过程。

  • 第6题：

    ()is the Budgeted amount for the work actually completed on the schedule activity or WBS component during a given period。

    A.Planned value
    B.Actual cost
    C.Earned value
    D.Cost variance

    答案：C
    解析：
    翻译：
    （）是在一个既定的时间段内实际完所工作分解结构中的计划活动所对应的预算。
    A.计划值B.实际成本C.挣值D.成本变化

  • 第7题：

    You are working on the cost budget for one project. Which of the following is true（）

    • A、This process assigns cost estimates to project activities including risks and contingency plans.
    • B、The cost baseline will be used to measure variances and future project performance.
    • C、This process assigns cost estimates for expected future period operating costs.
    • D、The cost baseline is the expected cost for the project.

    正确答案:B

  • 第8题：

    在SYD（cost，savage，life，period）函数的参数中，参数period的单位必须与参数life的单位相同。


    正确答案:正确

  • 第9题：

    以下不属于不良质量成本（CoPQ）的一项是（）.

    • A、预防费用（Prevention Costs）；
    • B、评价检查费用（AppraisalandInspection Costs）；
    • C、内部失败费用（InternalFailure Cost）；
    • D、外部失败费用（ExternalFailure Cost）；

    正确答案:A

  • 第10题：

    名词解释题
    期间费用（period cost）

    正确答案： 是指企业本期发生的、不能直接或间接归入营业成本，而是直接计入当期损益的各项费用。包括销售费用、管理费用和财务费用等。是随着时间推移而发生的与当期产品的管理和产品销售直接相关，而与产品的产量、产品的制造过程无直接关系，即容易确定其发生的期间，而难以判别其所应归属的产品，因而是不能列入产品制造成本，而在发生的当期从损益中扣除。
    解析： 暂无解析

  • 第11题：

    单选题
    价值（Value）=（）/费用（Cost）。
    A

    结果

    B

    功能

    C

    效率

    D

    产出


    正确答案： A
    解析： 暂无解析

  • 第12题：

    单选题
    You are working on the cost budget for one project. Which of the following is true（）
    A

    This process assigns cost estimates to project activities including risks and contingency plans.

    B

    The cost baseline will be used to measure variances and future project performance.

    C

    This process assigns cost estimates for expected future period operating costs.

    D

    The cost baseline is the expected cost for the project.


    正确答案： B
    解析： 暂无解析

  • 第13题：

    (b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value

    of cost of sales for the period. (3 marks)


    正确答案：
    (b) Opening stock of finished goods = ￡69,800
    Closing stock of finished goods = 2,000 x 18·66 = ￡37,320
    Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860

  • 第14题：

    生命周期成本(LCC，Life cycle cost)是指设备或系统从诞生至报废的整个期间所需要的费用总和。它往往( )设备购置费用。

    A．相等于

    B．小于

    C．稍大于

    D．数倍于


    正确答案：D

  • 第15题：

    在下列选项中,属于期间费用总体分析中常用的指标是()。

    A.期间费用/营业成本

    B.期间费用/营业收入

    C.期间费用/净利润

    D.期间费用/生产成本


    答案B

  • 第16题：

    The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.()


    正确答案：对

  • 第17题：

    The cost of construction as _______ as the construction period has already increased twofold over previous estimates.

    A.good
    B.well
    C.fine
    D.far

    答案：B
    解析：

  • 第18题：

    LCC（Life Cycle Cost）是从工艺装备的论证、研制直至报废处理的整个生命周期内的（）。

    • A、费用
    • B、成本
    • C、费用总和

    正确答案:C

  • 第19题：

    （）is the budgeted amount for the work actually completed on the schedule activity or WBS component during a given time period.

    • A、Planned value
    • B、Earned value
    • C、Actual cost
    • D、Cost variance

    正确答案:C

  • 第20题：

    价值（Value）=（）/费用（Cost）。

    • A、结果
    • B、功能
    • C、效率
    • D、产出

    正确答案:B

  • 第21题：

    单选题
    以下不属于不良质量成本（CoPQ）的一项是（）.
    A

    预防费用（Prevention Costs）；

    B

    评价检查费用（AppraisalandInspection Costs）；

    C

    内部失败费用（InternalFailure Cost）；

    D

    外部失败费用（ExternalFailure Cost）；


    正确答案： D
    解析： 暂无解析

  • 第22题：

    判断题
    在SYD（cost，savage，life，period）函数的参数中，参数period的单位必须与参数life的单位相同。
    A

    对

    B

    错


    正确答案： 错
    解析： 暂无解析

  • 第23题：

    单选题
    When the wave period and the apparent rolling period are the same（）.
    A

    synchronous rolling occurs

    B

    roll period decreases

    C

    roll period increases

    D

    roll amplitude is dampened


    正确答案： D
    解析： 暂无解析

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