绪论 单元测试

1、判断题：
The narrow sense of cost accounting only refers to the cost accounting.（ ）
选项：
A:对
B:错
答案: 【对】

项目一 单元测试

1、多选题：
Among the following items, which belong to cost items are （ ）
选项：
A:Miscellaneous expenses
B:Cost of production
C:Depreciation expenses
D:Direct material
E:Direct labor
答案: 【Cost of production;
Direct material;
Direct labor】

项目二 单元测试

1、单选题：
The cost of general materials in the basic production workshop should be collected in which account （ ）.
选项：
A:Auxiliary production costs
B:Manufacturing costs
C:Basic production costs
D:Overhead
答案: 【Manufacturing costs】

项目三 单元测试

1、单选题：
The methods by which the auxiliary production workshops can distribute costs to each other are （ ）.
选项：
A:Direct distribution method
B:Algebraic assignment
C:Distribution on a reciprocal basis
D:S

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