第一篇:牛津小学英语6A期末测试(二)081231
6A期末测试
(二)听力部分(30分)
一、听录音,选出你所听到的内容。(听一遍)(10分)
()1.A.them B.they C.their D.they’re()2.A.were B.where C.there D.here()3.A.game B.give C.name D.ground()4.A.February B.January C.September D.November()5.A.pull up B.dress up C.hurry up D.come up()6.A.collected B.planted C.tasted D.carrot()7.A.quiet B.carefully C.careful D.quietly()8.A.745326 B.673524 C.754326 D.324765()9.A.have a good time B.have fun C.have some medicine D.have a chat()10.A.Mid-Autumn Festival B.Dragon Boat Festival C.Science Festival D.Spring Festival
二、听录音,选择正确的应答。(听两遍)(10分)
()1.A.I am in Nanjing.B.I was in Nanjing.C.I planted many trees.()2.A.It was the ninth of December.B.It is the first of July.C.It was Sunday.()3.A.They watch the moon and have some moon cakes.B.They visit their relatives and friends.C.They dress up in costumes and go to parties.()4.A.It’s John’s birthday friend.B.It’s from Helen’s grandparents.C.It’s under the Christmas tree.()5.A.No, I wasn’t.B.Yes, I do.C.Yes, I watched a VCD of Japanese cartoon.三、听录音,填入所缺单词。(听两遍)(10分)
1.It is the 27th of May.Day is.2.There are some on the farm.3.Don’t the ball to Mike.4.you like a puppet as your birthday ? 5.It means you make noise here.6.Last , we had an Art Festival.7.A lot of people to my and have a look at them.笔试部分(70分)
一、找出一个与所给单词划线部分发音相同的选项,将序号填入题前的括号中。(5分)
()1.try A.fly B.sunny C.thirty()2.eat A.headache B.really C.read()3.park A.favourite B.carrot C.answer()4.now A.blow B.yellow C.town()5.pear A.pair B.here C.year()6.tiger A.work B.brother C.shirt()7.August A.walk B.boat C.moment()8.trousers A.young B.mouth C.horse()9.ago A.handkerchief B.danger C.America()10.moon A.cartoon B.cook C.look
二、按要求写出相应的单词。(9分)
1.son(对应词)2.easy(反义词)3.bookshelf(复数)4.they(形容词性物主代词)5.let’s(完整形式)6.fast(同义词)7.lie(现在分词)8.mine(宾格)9.French(名词)
三、英汉互译。(10分)
1.delicious food 2.明年暑假
3.No littering 4.指着墙上的标志 5.at the back of the theatre 6.在周四下午 7.the woman in red 8.我最喜欢的节日 9.beside the earphones 10.喜欢骑自行车
四、选择填空。(12分)
()1.Mrs Green comes from.A.French B.Australia C.English D.Japanese()2.do you like eating? I like eating hamburgers and noodles.A.How many B.How much C.Whose D.What()3.There are twenty in our school.A.man techers B.man’s teachers C.men’s teachers D.men techers()4.Let her _________ you.A.helping B.helps C.to help D.help()5.Whose watch is this? It’s.A.his B.my C.her D.our()6.What can you see in the box?.Oh, they’re films.A.All right.B.No, I can’t.C.Thanks.D.Let me see.()7.Don’t forget a card for your mother.A.making B.make C.to make D.makes()8.Are you playing table tennis Mike? A.and B.with C.on D.for()9.Lily often play on the swing? A.Does B.Did C.Do D.Is()10.What do you often do National Day ? Watch TV at home.A.at B.on C.in D.to()11.Can I have ________, please? A.some apple B.some apples C.any apples D.any apple()12.’Where there is a will, there is a way” means ___________.A充满希望 B 美梦成真 C有志者事竟成 D路在脚下
五、情景匹配。(4分)
A B()1.What do you usually do in the evening? A.There are six.()2.How old is your cousin? B.Thanks.()3.Did you go to the farm last week? C.I do my homework.()4.Here you are.D.At eight o’clock.()5.How many classes are there today? E.That’s all right.()6.How much is this roll of film? F.He’s only five years old.()7.What time does she watch TV? G.Yes, I did.()8.Thank you very much.H.Ten yuan.六、找出错误的选项,并在横线上订正。(10分)
A.B.C.D.()2.My mother feel very well.A.B.C.D.()3.What does your uncle often have at lunch? A.B.C.D.()4.Where is my blankets? They’re on the bed.A.B.C.D.()5.Please ask he ,you’ll know it.A.B.C.D.七、按要求完成下列句子。(10分)1.What a nice girl!(同义句)!()1.Mike’s birthday is on January, but mine isn’t.2.We played football with our classmates last week.(改为一般疑问句)you football with classmates last week?
3.with, drawing, Tom, a, his, picture, pencil.is ,(连词成句)?
4.He has a big nose.(同义句).5.Let’s go shopping.(改为否定句).八、阅读理解,判断正误,正确的写“T”,错误的写“F”。(10分)A My name’s Li Jie.I’m a primary school(小学)student.I am studying in No.1 Primary School.My school isn’t big, but I like it very much..In my school, there are eighteen classes.There are about fifty students in every class.We have forty-seven teachers.I’m in Class 5, Grade 6.In my classroom, there are twenty-eight desks and fifty-six chairs.There’s a map of China and a map of the world(世界)on the wall.I love my school because our teachers are very friendly(友好)to us.()1.I study in a very big school.()2.I love my school because it’s No.1 Primary School.()3.There are eighteen classes in our school.()4.There are 38 desks and 56 chairs in my classroom.()5.There are two maps in my classroom.B It was the Mid-Autumn Festival yesterday.Like(象„„一样)other families, my family got together, too.We watched the moon and ate lots of moon cakes.They are very nice.My uncle sang some English songs for us.He also told us some funny things in Australia.We had a good time.()1.My family didn’t get together.()2.My uncle sang English songs yesterday.()3.The moon cakes are delicious.()4.We had a lot of fun.()5.It is the Mid-Autumn Festival today.英语精品试卷免费下载 http://xcyy.jigsy.com/wjxz
www.xiexiebang.com/wjxz
www.xcyy.hk.to/
第二篇:小学牛津英语5A期末测试
《小学牛津英语5A期末测试》
试卷分析
东风小学
《牛津小学英语》5A第一至第四模块内容,根据新课标对五年级学生英语知识技能的要求,采用了以往笔试20分的考察方式。侧重考察“四会”要求内容。此次测试所采用的题型与以往稍有不同,其中用所给动词适当形式填空及阅读让学生棘手,测试水平有一定难度。
一、材料分析
第一题:看图补全单词。考察所学部分名词,这是英语学习进一步提高的基础。通过测试大部分学生书写错误。其原因归结于平时记忆不牢固。如:90搞不清是ninety还是ninty胡萝卜carrot与卷心菜cabbage二者错写。
第二题:单选。正确率较高。考察重要句型。其中有少部分学生在失分。如There_a hall in my school。学生错选are或am。90%的学生没有问题。
第三题:用所给词适当形式填空。考察学生语法知识,这五个小题接触到动词原形、现在进行时、第三人称作主语、名词复数。这些内容在平时教学中列为重点也加强练习,检测结果显示学生掌握极为不好。40%的学生竟空了本题。还有一部分学生弄不清题意,因此错填。所以,本题失分严重。
第四题:阅读。考察学生的综合能力。通过读句子,理解大意,判断正误。不仅考察了学生的理解能力,同时激发学生的英语运用能力以及分析能力。由于本题涉及生词较多而且篇幅较长。如sharp、cute、people、heavy.而且出现了好几种动物与人的关系以及各自特点。因此学生理解困难。如:The zoo is very crowded(拥挤的),答案为T很多学生选F.由于生词crowded及the zoo与短文中it,学生没理解清。Tigers are very cute animals由于生词cute及没有很好对照短文,错误率也很高。
二、建议和意见
通过本次考试,我认为在英语教学中,我们应在教文化知识的同时培养学生良好的心理素质,以及认真细心的习惯。这次试题虽然稍加难度,但也因此给我们提出了更多要求。孩子们的弱势就是我们加倍努力的新方向。同时,也告戒我们作为教师在教学过程中把所学内容与实践联结起来,学生能够灵活运用才能提高英语学习水平。同时我们还要加强学生课外阅读以提高学生自学能力。
三、今后教学启示
1、教材与学生生活实际紧密联系
《英语课程标准》把“激发和培养学生学习英语的兴趣,使学生树立自信心,养成良好的学习习惯和形成有效的学习策略,发展自主学习的能力和合作精神”放在了首位。同时它还积极倡导课堂学习与学生的生活世界和社会实践相联系。所以,在课堂教学中,要十分注重课堂教学与实际生活相联系。
2、引导学生对英语感兴趣
3、教会学生学习方法(1)让学生有规律的学习。在学生已有的基础上,很多新单词的教学教师可以放手让学生自己读出来。在教学中,我们要引导学生利用这种规律,让学生去记忆旧单词,学习新单词。
(2)学会举一反三
(3)进行适当拓展,教会学生整理归类。
4、重视书写训练
现在,很多学生书写不够规范。体现在抄错字母、单词、书写姿势不正确。有些字母书写与汉语拼音字母混合在一起,字母大小写不分,标点符号不会用,不注重词与词的间距,句子的第一个字母不大写,印刷体和书写体不分等。针对这些问题,我们教师应做到:
(1)平时一定要给学生树立一个好榜样。板书一定要规范、认真、不能随心所欲。
(2)学习新单词时,一定注意提醒学生占格、练习等。(3)布置作业要精当、适量。
以上就是我对本次测试的一些粗略理解,可能有点狭隘,最后我用“一切为了学生,为了学生的一切”来结束我的试卷分析。
第三篇:牛津小学英语四年级下册英语期末复习计划
四年级下册英语期末复习计划
紧张的复习工作即将全面展开,虽然计划的很全面,但复习过程中还得根据学生掌握的实际情况灵活调控,在接下来的复习过程中,我将力求以学生为主体,一切从实际出发,争取让每位学生都有不同程度的进步与提高,顺利完成本学期的学习任务,在期末考试中取得更好的成绩。一.复习目的
将近期末,为了全面提高学生的英语素质和能力,帮助学生能更好地汲取知识,获得能力,使尖子生能在原有基础上更上一层楼;为使后进生能掌握最基础的英语知识,能对一学期来所学的知识有一个系统的整理,使他们学有方向,学有目标,本人特制订本以下复习计划。复习要点:
(一)、突破重点和难点
1.学生明确各单元学习要求,我们要引导学生课后多读、多记、多写(四会要求的单词和句子)。
2.单词记忆是小学生英语学习的难点,我们要帮助学生养成记忆单词的良好习惯,如根据发音规则记忆、根据词义记忆、联想记忆等等,并帮助学生由单独记一个词转为记几个、一串词。
3.对于重点和难点内容,我们要通过多检查、多反馈的方式促进学生对语言知识的掌握。
(二)、回归课文、联系实际 语言知识转化为语言技能,须经过意义性的训练。教材内容有情景、有意义、有完整的情节,所以引导学生把语言知识放入语篇中记忆,复习阶段宜回归教材,对教材内容要求学生读得滚瓜烂熟。在复习日常交际用语和句型时,更宜联系实际,学用结合,培养学生初步的语言运用能力。
二.复习内容与各单元复习重点
复习内容:
综合复习四年级上、下学期的单词、功能句型以及语音知识。重点在于复习四年级下学期所授内容。
第一阶段以教材为本,侧重于教材的复习与梳理,按单元全册快速地过一遍,通过教材的重现来归纳语言点,讲透语言点运用,对各单元的知识要点进行梳理。
第二阶段进行横向复习,做到点面结合。根据各知识点的前后联系将散落于课本中的语言点进行整体归纳、小结,帮助学生构建紧密联系的“知识串”。这一阶段的复习中我遵循精讲多练的原则,让学生通过对比进一步加强理性认识,然后通过针对性练习题做到灵活运用。三.课时安排
第十六周(6月15日---6月19日)单元复习、分类训练。第十七周(6月23日---6月26日)单元复习、综合复习。第十八周(6月29日---考前)查漏补缺、综合复习。
第四篇:《牛津小学英语6A》期末测试卷 72762384
《牛津小学英语6A》期末测试卷2010、01 学校______
姓名______
得分________
听力部分(35分)
一、听录音,选出你所听到的内容。(听一遍,10分)
()1.A.right B.night C.bright D.eight()2.A.went B.want C.what D.white()3.A.people B.popular C.purple D.police()4.A.chicken B.children C.child D.kitchen()5.A.make B.made C.map D.middle()6.A.Thursday B.Tuesday C.Wednesday D.Friday()7.A.January 21st B.February 11th C.November 12th D.December 22nd()8.A.National Day B.Children’s Day
C.Teachers’ Day D.Women’s Day
()9.A.1:58
B.5:45 C.2:02 D.2:22()10.A.Spring Festival B.Science Festival
C.Mid-Autumn Festival
二、听录音,给下列图片排序。(5分)
D.Dragon Boat Festival
()()()()()
三、听问题,选择合理的应答。(听两遍,5分)
()1.A.Yes, I do.B.No, I didn’t.C.Yes, I am.()2.A.She does her homework.B.She goes to school.C.She played baseball.()3.A.10 B.12 C.8()4.A.Eat some chocolates.B.Eat moon cakes.C.Eat rice dumplings.()5.A.I plant trees.B.I planted trees.C.I’m planting trees.四、请你先听录音,然后根据这段话的内容选出问题的答案。(读三遍)(5%)()1.Where does Li Ming’s uncle live ?
A.near Nanjing.B.On a farm.C.Next to Li Ming’s home.()2.When did Li Ming and his friends visit his uncle ? A.Last Saturday.B.Next Sunday.C.Last Sunday.()3.What did Li Ming’s uncle show to the boys ? A.Some cows.B.Some fruit trees.C.Many photos.()4.What did they do on that day ? A.Picked some fruit.B.Fed(喂养)the animals.C.Cooked some fish.()5.What was the weather(天气)like ? A.It was cold.B.It was hot.C.It was warm(温暖).五、听录音,填入所缺单词。(听三遍)(10分)
Last week, an art festival in Ann’s school.The children some picture.They the pictures on the wall near the.They a lot of kites and them in the playground.They also English songs and did Chinese dances.Ann a good time.笔试部分(55分)
六、英汉互译。10’
赏月_______________ a lot of ________________ 刚才_______________ blow out _______________ 拍 照 片_________________ look around _____________ 儿 童 节_________________ get off _________________ 把„向上拔_______________ dress up __________ ______
七、从II栏中选择合适I栏的句子,将序号填在括号中(10分)。
I II()
1、When’s Ben’s birthday ? A、Yes , there are.()
2、What are they doing ? B、Yes , we were.()
3、Where is the guitar ? C、Yes , she does.()
4、What did you do yesterday ? D、OK!Here you are.()
5、What day is it today ? E、It’s on May 17th.()
6、What does that sign mean ? F、They are collecting eggs.()
7、Does she like dogs ? G、We collected eggs.()
8、Were you at school yesterday ?
H、It means “No littering ”
()
9、Are there any eggs on the grass ? I、It is near the violin.()
10、Can you give me some water ? J、It is Friday.八、选择填空。(10分)
()1.His father and mother a new bike.A.have B.has C.there is D.there are()2.is this shirt? It’s black and white.A.What time B.Which C.What colour D.Whose()3.It’s time watch the moon.A.for B.to C.in D.under()4.The camera in my school bag a moment ago.A.was B.were C.is D.are()5.Last Saturday, we the Blacks’ house in the country.A.watch B.visit C.watched D.visited()6.There a lot of public signs in the park now.A.are B.is C.has D.were()7.is your birthday? A.Which B.When C.How many D.Where()8.These are his trousers.Mine over there.A.is B.am C.are D.was()9.I usually get up eight o’clock Sunday.A.at, on B.on, at C.in, on D.at, in()10.Whose watch is this? It’s.A.my B.him C.your D.hers
九、用所给词的适当形式填空。(5分)
1.My parents(have)two sons, my brother and I.2.Listen, the children(play)the guitar now.3.The music room is on the(two)floor.4.All the people are very(excite)now.5.I’d like(be)your good friend.十、按要求完成句子。(10分)
1.Nancy, race, a, and, Mike, running, watching, are(连词成句)Nancy and Mike a running race.2.There are twenty apple trees on the farm.(对划线部分提问)apple trees there on the farm? 3.Mum’s birthday is in July.(对划线部分提问)Mum’s birthday? 4.Danny’s birthday present is a new skateboard.(对划线部分提问)Danny’s birthday present? 5.Is there an orange over there?(改为复数形式)there oranges over there?
十一、阅读理解。(10)A、根据短文内容判断正误。
Yesterday was September 10th.It was Teachers’ Day.We bought(buy过去式)some flowers and presents to our teachers’ office(办公室).We thanked them for their hard(努力的)work.Our teachers were very happy.In the afternoon we had a party in our school hall(礼堂).Many students and teachers gave wonderful performances(表演)at the party.Our teachers sang and danced happily(高兴地)with us.All the teachers and students had a good time.()1.Yesterday was National Day.()2.We bought some flowers and presents to our teachers’
office.()3.Our teachers were not happy.()4.We had a party in the morning.()5.We all had a good time.B、阅读理解,选择正确的答案。
Mrs Brown had a small garden behind her house, and in the spring she planted some vegetables in it.She looked after them very carefully, and when the summer came, they looked very nice.One evening, Mrs Brown looked at her vegetables and said, “Tomorrow I am going to pick them, and we can eat them.” But early the next morning, her son ran into the kitchen and shouted, “Mother, Mother!Come quickly!Our neighbour's(邻居的)ducks are in the garden, and they are eating our vegetables!” Mrs Brown ran out, but it was too late.All the vegetables were finished!Mrs Brown cried, and her neighbour was very sorry, but that was the end of the vegetables.Then, a few days before Christmas, the neighbour brought Mrs Brown a parcel(包裹).In it was a beautiful, fat duck, and on it was a piece of paper with the words, “ENJOY YOUR VEGETABLES!”()1.There was a _______ a behind her house.A.small hill B.small lake C.small house D.small garden()2.In _____, she planted some vegetables in the garden.A.the spring B.the summer C.the autumn D.the winter()3.Early the next _____, her son ran into the kitchen and shouted.A.morning B.afternoon C.evening D.night()4.One morning, _____ were eating vegetables in the garden.A.sheep B.ducks C.pigs D.chickens()5.A few days before Christmas, the neighbours gave Mrs Brown a parcel with _____.A.a fat duck inside(在„„里面)and a piece of paper on it B.some vegetables C.a fat duck and some vegetables D.only a piece of paper
听力材料:
一、听录音,选出你所听到的内容。(听一遍,10分)1.night 2.went 3.popular 4.children 5.middle 6.Tuesday
7.January 21st 8.National Day 9.1:58 10.Dragon Boat Festival
二、听录音,给下列图片排序。(5分)
1.When’s your birthday? My birthday is on the 25th of December.2.What does this sign mean? It means you shouldn’t eat or drink here.3.Teachers’ Day is coming.Let’s make a card for Miss Li.4.What do people usually do at Spring Festival? They usually visit their friends.5.Where are my glasses? They’re in your bag.三、听问题,选择合理的应答。(听两遍,5分)1.Do you often watch TV after school ? 2.What does your cousin usually do at the weekends ? 3.Two years ago, Li Ming was ten years old.How old is he now ? 4.What do people usually do at Mid-Autumn Festival ? 5.What did you do last Spring Festival ?
四、(5%)
录音文字稿
Last Sunday, Li Ming and his friends went to his uncle’s home.Li Ming’s uncle lives on a farm near Nanjing.It is a beautiful and big farm.Li Ming’s uncle showed them a lot of photos about his farm at first.There were many cows, chickens , ducks, and fruit trees on the farm.Li Ming and his friends picked a lot of pears, apples and oranges.It was very hot.But the boys still had a good time on the farm.五、听录音,填入所缺单词。(听三遍)
Last week, there was an art festival in Ann’s school.The children drew some picture.They put the pictures on the wall near the school library.They made a lot of kites and flew them in the playground.They also sang English songs and did Chinese dances.Ann had a good time.
第五篇:成本会计期末测试二
期末测试二
一、单项选择题(共10小题,每小题2分,本题20分)1.成本会计最基本的任务和中心环节是()。
A.进行成本预测,编制成本计划 B.审核和控制各项费用的支出 C.进行成本核算,提供实际成本的核算资料 D.参与企业的生产经营决策 2.工业企业正确划分各月费用界限,应防止以下错误作法()。A.乱挤成本和少计成本 B.人为调剂各月产品成本 C.人为调剂完工产品成本 D.在各种产品之间任意调整成本
3.某企业6月份固定资产应计提折旧额为300000元,上月增加固定资产应计提折旧额为100 000元,上月减少固定资产应计提折旧额为70 000元,那么7月份该企业应计提的折旧额为()元。
A.400 000 B.330 000 C.300 000 D.230000 4.辅助生产费用交互分配后的实际费用,再在()。A.辅助生产以外的受益单位之间分配 B.各受益单位之间分配 C.各辅助生产单位之间分配 D.受益的各基本车间进行分配 5.按计划分配率分配制造费用,其计划分配率是()。A.在开始前确定的 B.在本生产过程中确定的
C.在年末确定的 D.根据各个月份的具体情况分别确定的
6.假定某工业企业某种产品本月完工250件,月末在产品160件,在产品完工程度测定为40%,月初和本月发生的原材料费用共为56520元,原材料随着加工进度陆续投入,则完工产品和月末在产品的原材料费用分别为()。
A.45000元和11 250元 B.40000元和16 250元 C.34 298元和21 952元 D.45000元和11 520元
7.采用逐步结转分步法,在完工产品与在产品之间分配费用,是指在()两者之间的费用分配。
A.产成品与月末在产品 B.完工半成品与月末加工中的在产品 C.产成品与广义的在产品
D.前面步骤的完工半成品与加工中的在产品,最后步骤的产成品与加工中的在产品
8.副产品是指()。
A.企业的一种主要产品 B.各车间的半成品 C.企业各车间的月末在产品
D.企业在主要产品生产过程中,附带生产的非主要产品
9.影响可比产品成本降低率的因素有()。A.产品产量 B.产品单位成本 C.产品的种类和规格 D.产品数量
10.产成品按计划成本计价时,应设置的会计科目是()。A.产品成本差异 B.材料成本差异 C.材料数量差异 D.材料价格差异
二、多项选择题(共5小题,每小题2分,多选、错选、漏选均不得分,本题10分)1.材料费用的分配标准有()。A.材料定额消耗量 B.材料定额费用 C.产品体积 D.产品工时定额 E.生产工人的工资
2.辅助生产车间不设“制造费用”科目核算是因为()。A.辅助生产车间规模较小,发生制造费用较少 B.辅助生产车间不对外销售产品 C.为了简化校算工作 D.没有必要
3.采用分批法计算产品成本时,如果批内产品跨月陆续完工的情况不多,完工产品数量占全部批量的比重很小,先完工的产品可以按下列()成本计价从产品成本明细账转出。
A.按计划单位 B.按定额单位
C.按近期相同产品的实际单位 D.按实际单位
4.计算和分析脱离定额成本差异主要包括()。A.材料脱离定额差异 B.直接人工费用脱离定额差异 C.制造费用脱离定额差异 D.管理费用脱离定额差异
5.采用连环替换分析法时,确定各因素排列顺序的一般原则是()。A.先算数量因素变动的影响,后算质量因素变动的影响 B.先算实物数量因素变动的影响,后算价值数量因素变动的影响 C.先算分子因素变动的影响,后算分母因素变动的影响 D.先算实际数,后算计划数
三、判断题(共10小题,每小题1分,本题10分)
()1.制造费用是指直接用于产品生产,可直接计入产品成本的费用。
()2.企业报销职工医药费、支付的福利补助费、发放的退休金等对职工个人支付的款项,均应通过“应付工资”科目核算。
()3.辅助生产车间成本结算采用一次交互法时,“交互单位成本=本车间费用÷该车间的全部劳务量”。
()4.制造费用大部分是间接用于产品生产的费用,也有一部分直接用于产品生产,但管理上不要求单独核算,又不专设成本项目,因此,可以直接计入产品生产成本。
()5.约当产量比例法适用于月末在产品数量较小,各月末在产品数量变化也较小,产品成本中原材料费用和工资等其他费用比重相差不多的产品。
()6.成本计算对象是区分产品成本计算基本方法的主要标志。
()7.采用平行结转分步法,能够直接提供按原始成本项目反映的产成品成本资料,不必进行成本还原。
()8.采用定额法计算成本时,其产品的实际成本应该等于“定额成本±脱离定额的差异±定额变动的差异±材料成本差异”。
()9.一般而言,材料的价格差异,应由采购部门负责;材料的数量差异,应由负责控制用料的生产部门负责。
()10.会计报表按其报送对象可以分为对外报表和对内报表两类.成本报表属于内部报表,不再对外报送。
四、简答题(共3小题,每小题5分,本题15分)1.正确计算产品成本应做好哪些基础工作。2.简述变动成本法的优点。3.成本报表作为对内报表,与对外报表相比具有哪些特点?
五、计算及账务处理:(共3小题,每题15分)
1.某企业生产甲产品由三道工序制成,原材料在生产开始时一次投入,单位产品工时定额为40小时,其中:第一工序工时定额为8小时,第二工序工时定额为16小时,第三工序工时定额为16小时,各道工序在产品加工程度均按50%计算。本月甲产品完工200件,各工序在产品数量:第一工序40件,第二工序20件,第三工序60件。月初在产品及本月生产费用累计为:原材料费用32000元,工资及福利费13000元,制造费用6500元。
要求:1)分工序计算完工率。2)分工序计算在产品约当产量。3)计算费用分配率
4)计算分配完工产品费用和月末在产品费用。5)编制完工产品入库的会计分录。
2.某工业企业第二基本生产车间,全年制造费用计划为97600元;全年各种产品的计划产量为:丙产品1200件,丁产品1000件;单件产品的工时定额为:丙产品6小时,丁产品5小时。10月份实际产量为:丙产品150件,丁产品100件;该月实际制造费用为10900元;“制造费用”科目月初余额为200元。
要求:(1)计算制造费用计划分配率;(2)计算该月应分配转出的制造费用;(3)编制分配制造费用的会计分录。
3.某企业生产C产品,本期实际产量为2400件,本期实际耗用甲材料12250 kg,该批材料实际成本为66150元;本期实际耗用工时为19000小时,实际支付工资为83600元。每件产品耗用甲种材料标准用量为5 kg,甲材料价格标准为6元/kg;耗用工时标准为8小时,工资率标准为4元/小时。预计产能标准总工时为20000小时,固定性制造费用预算数为48000元,固定性制造费用实际发生总额为52000元
要求:(1)计算直接材料的数量差异和价格差异;
(2)计算直接人工的效率差异和工资率差异。
(3)分别运用三因素分析法计算固定制造费用的各种差异。
期末测试二答案
一、单项选择题(共10小题,每小题2分,本题20分)1.C 2.B 3.B 4.A 5.A 6.D 7.B 8.D 9.B 10.A
二、多项选择题(共5小题,每小题2分,多选、错选、漏选均不得分,本题10分)1.AB 2.ABC 3.ABC 4.ABC 5.AB
三、判断题(共10小题,每小题1分,本题10分)1.×2.×3.×4.√5.×6.√7.√8.×9.√10.√
四、简答题(共3小题,每小题5分,本题15分)1.1)做好定额的制定和修订工作。
2)建立和健全材料物资的计量、收发、领退和盘点制度。3)建立和健全原始记录工作。
4)做好场内计划价格的制定和修订工作。2.1)有利于进行本量利分析。2)有利于正确的进行短期决策。
3)有利于加强成本控制和科学地进行成本分析。
3.1)编制的目的主要是满足企业内部经营管理者的需要,因而内容跟遇有针对性。2)成本报表的种类、内容和格式有企业自行决定,更具有灵活性。3)成本报表作为队内报表更注重时效。
五、计算及账务处理:(共3小题,本题15分)1.(15分)1)完工率的计算:
一工序完工率=8×50%÷40=10% 二工序完工率=(8+16×50%)÷40=40% 三工序完工率=(8+16+16×50%)÷40=80% 2)约当产量的计算:(3分)一工序约当产量=40×10%=4 二工序约当产量=20×40%=8 二工序约当产量=60×80%=48 3)费用分配:
原材料分配率=32000÷(200+40+20+60)=100 工资费用分配率=13000÷(200+4+8+48)=50 制造费用分配率=6500÷(200+4+8+48)=25 完工产品应承担的费用=200×(100+50+25)=35000 在产品=60×(100+50+25)=10500 4)借:库存商品 35000 贷:基本生产成本 35000 2.(15分)
1)丙产品计划产量的定额工时=1200×6=7200 丁产品计划产量的定额工时=1000×5=5000 2)计划分配率=97600÷(7200+5000)=8 丙产品本月的实际工时=150×6=900 丁产品本月的实际工时=100×5=500 3)甲产品本月应承担的制造费用=900×8=7200 乙产品本月的实际工时=500×8=4000 4)借:基本生产成本——丙 7200
——丁 4000 贷:制造费用 11200 3.(15分)
1)甲材料的单位实际用量=12250/2400=5.104 甲材料的单位实际价格=66150/12250=5.4 甲材料的价格差异=(5.4-6)×12250=-7350 甲材料的用量差异=(12250-2400×5)×6=1500 2)实际工资率=83600/19000=4.4 人工工资率差异=(4.4-4)×19000=7600 人工效率差异=(19000-2400×8)×4=-800 3)计划制造费用分配率=48000/20000=2.4 固定制造费用开支差=52000-48000=4000 能力差异=(20000-19000)×2.4=2400 效率差异=(19000-2400×8)×2.4=-480