2019年最新国家开放大学电大《管理英语4》和《成本管理》
汇编网络核心课形考网考作业及答案
最新国家开放大学电大《管理英语4》网络核心课形考网考作业及答案
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考试说明：2019年春期电大把《管理英语4》网络核心课纳入到“国开平台”进行考核，它共有八个单元自测。针对该门课程，给出了每个单元自测的二套标准题库，在考试中可多次抽取试题，直至与其中的一套答案相近即可。本文库还有其他网核及教学考一体化答案，敬请查看。 单元自测1 第一套
一、选择填空题（每题10分，共5题） 题目1
— This project is too big for me to finish on time. 选择一项：
C. I'll give you a hand 题目2
— I think things have been a bit difficult for us the last couple of months. —__________. We've been working hard, but still getting behind. 选择一项： A. You're right 题目3
AT&T found that employees with better planning and decision-making skills were ______ to be promoted into management jobs. 选择一项： A. more likely 题目4
The Human Resource Managing Department at Honda is given specific instructions ______ employ the best possible workers. 选择一项： C. on how to 题目5
The responsibilities in handbook ______ that managers have to be concerned with efficiency and
effectiveness in the work process. 选择一项： B. indicate 题目6
二、阅读理解：根据文章内容，判断正误（共50分）。 Who Killed Nokia?
Nokia executives attempted to explain its fall from the top of the smartphone pyramid with three factors: 1) that Nokia was technically inferior to Apple, 2) that the company was complacent and 3) that its leaders didn't see the disruptive iPhone coming.
It has also been argued that it was none of the above. Nokia lost the smartphone battle because of divergent shared fears among the company's middle and top managers which led to company-wide inertia that left it powerless to respond to Apple's game.
Based on the findings of an in-depth investigation and 76 interviews with top and middle managers, engineers and external experts, the researchers discovered a culture of fear due to temperamental leaders and that frightened middle managers were scared of telling the truth.
The fear that froze the company came from two places. First, the company's top managers had a terrifying reputation. Some members of Nokia's board and top management were described as “extremely temperamental” and they regularly shouted at people “at the top of their lungs”. It was very difficult to tell them things they didn't want to hear. Secondly, top managers were afraid of the external environment and not meeting their quarterly targets, which also impacted how they treated middle managers.
Top managers thus made middle managers afraid of disappointing them. Middle managers were told that they were not ambitious enough to meet top managers' goals.
Fearing the reactions of top managers, middle managers remained silent or provided optimistic, filtered information. Thus, middle managers directly lied to top management.
Worse, a culture of status inside Nokia made everyone want to hold onto vested power for fear of resources being allocated elsewhere if they delivered bad news or showed that they were not bold or ambitious enough to undertake challenging assignments.
Beyond verbal pressure, top managers also applied pressure for faster performance in personnel selection. This led middle managers to over promise and under deliver. One middle manager told us that “you can get resources by promising something earlier, or promising a lot. It's sales work.”
While modest fear might be healthy for motivation, abusing it can be like overusing a drug, which risks generating harmful side effects. To reduce this risk, leaders should coordinate with the varied emotions of the staff. Nokia's top managers should have encouraged safe dialogue, internal coordination and feedback to understand the true emotion in the organization. 操作提示：正确选T，错误选F。
1. Nokia lost the smartphone battle because its technology is not as good as that of Apple. F 2. Nokia's middle managers were frank to tell the truth, but the top ones didn't listen to them. F 3. Nokia's top managers were too moody to hear anything good but harsh. T 4. Middle managers in Nokia delivered results more than they promised earlier. F
5. Nokia's top managers should have had better conversation techniques to encourage internal coordination and truth. T 第二套
一、选择填空题（每题10分，共5题）
— Could you give us a speech on management functions some day this week? 选择一项：
C. I'd love to, but I'm busy this week 题目2
— We could let some of the staff work from home.________________? — That's a good idea. 选择一项：
B. What do you think of it 题目3
______ his anger the employees called him Mr. Thunder, but they loved him. 选择一项： A. Due to 题目4
It is through enthusiasm and quiet intensity ______ we transform creativity and vision into the technologies. 选择一项： A. that 题目5
The responsibilities in handbook ______ that managers have to be concerned with efficiency and effectiveness in the work process. 选择一项： B. indicate 题目6
二、听力理解：听录音，选择最佳答案（共50分）。 操作提示：通过下拉选项框，选择答案。
1. What kind of role is Melinda taking on for her job? C. Project coordinator.
2. How long will Melinda be trained for her new role? B. Half a month.
3. How often should Melinda report to the board on the progress of the project? A. Once a month.
4. What kind of contract can Melinda sign with outside contractors? B. Standard temporary-worker contract.
5. Which one does NOT belong to Melinda's responsibilities? A. Formulate the industry standard of payment. 单元自测2 第一套
一、选择填空题（每题10分，共5题） 题目1
—____________________identify the problems that have been occurring?
—Well, as you know, the problems we had with Gary caused a lot of friction among the team. 选择一项：
C. Are you able to 题目2
— If you can't say what you've come to say at the meeting, what's the point? —____________________,but I think you might need to change your approach somewhat. 选择一项：
B. I can see that 题目3
When the message finally reached the Command Center, it __________ “mutated” to become —“Send three and four-pence, we're going to a dance.” 选择一项： B. had 题目4
Every time I tried to say something, he would ______ to something else. 选择一项： B. move on 题目5
If demand is rising but the firm __________ from communication failure, then stocks will fall and there will be understaffing. 选择一项： C. is suffering 题目6
二、阅读理解：根据文章内容，判断正误（共50分）。 Habits of Highly Effective Communicators
It's no secret that good leaders are also good communicators. Indeed, communication and leadership are inextricably tied. How can you galvanize, inspire or guide others if you don't communicate in a clear, credible and authentic way? Here are 5 essential communication practices of effective leaders: 1. Mind the say-do gap. Trust is the bedrock of effective leadership – your behavior is your single greatest mode of communication, and it must be congruent with what you say. If your actions don't align with your words, you are storing up trouble for the future.
2. Make the complex simple. Effective leaders distill complex thoughts and strategies into simple, memorable terms that colleagues and customers can grasp and act upon. The most important thing is to clarify what you want to say, look out for technical jargon and avoid business speak, which add complexity. Say what you mean in as few words as possible.
3. Find your own voice. Use language that's distinctly your own; let your values come through in your communication. Correct use of language and grammar are important, of course, but don't become overly fixated on eloquence for eloquence's sake; concentrate on being distinct and real. People want real, people respect real, people follow real.
4. Be visible Visibility is about letting your key stakeholders get a feel for who you are and
what you care about. Don't hide behind a computer and only interact with people electronically – see them face to face and voice to voice, and interact with them in a real, substantial way. In today's environment, where people are often burned out, it's important for employees to have a personal connection with you and the work you believe in. Show the people that work for you that you're engaged and that you care about them and their work.
5. Listen with your eyes as well as your ears. Effective communication is a two-way process, and good leaders know how to ask good questions, and then listen with both their eyes and their ears. Because you are in a position of authority, others may be reluctant to express their real opinions to you directly. You won't always get direct feedback, so you need to also be able to read between the lines and look for the non-verbal cues. 操作提示：正确选T，错误选F。
1. Communication and leadership don't always go hand in hand. F
2. The say-do gap happens when people misunderstand their leader's intention. F 3. Using technical jargon makes a leader convincing. F 4. Communicating sincerely is always the best. T
5. Observation is as important as communication when you want to know what people really think. T 第二套
一、选择填空题（每题10分，共5题） 题目1
—How did your meeting go yesterday?
— ____________________actually, it was really frustrating. 选择一项： A. Not so good 题目2
—How can you explain the latest situation? —____________________,I know it is all my fault. 选择一项： A. Sorry 题目3
If demand is rising but the firm __________ from communication failure, then stocks will fall and there will be understaffing.
选择一项： C. is suffering 题目4
I think the primary ______factor is there's been so much absence lately. 选择一项： A. contributing 题目5
He's left now, but productivity hasn't ______that much. 选择一项： C. picked up 题目6
二、完型填空（共50分）
操作提示：通过下拉选项框选择正确的词汇。 What We Have Here: A Failure to Communicate
It is the weirde thing. There are more ways than ever to communicate with people, yet it sometimes seems like it is more difficult to connect — and stay connected — with anyone.
Should you shoot off an email? Tap out a text? Post a private message on Facebook? Write on their Facebook wall? Skype, poke, ping or conjure them up on a digital tin can phone?
And once you reach someone, you wonder: Is he paying attention? How do you know? Even with the techno-ease of countless communication devices, conversations can still be troublesome. Questions are asked and answered out of order. Instructions and directions go half-read. Meetings are botched. Feelings are hurt. 单元自测 3 第一套
一、选择填空题（每题10分，共5题） 题目1
— I am sorry for what I have said to you. 选择一项：
C. Don't think any more about it. 题目2
— Will you help me arrange a meeting with Mr. Brown, please?
选择一项：
C. Sorry I can't. I have to finish my project right now. 题目3
If I take the time to talk with my manager at the beginning of a project, we ______ off to a great start on the same page. 选择一项： A. can get 题目4
I believe that I have a lot to contribute ______ a team environment, and am comfortable in both leadership and player roles. 选择一项： A. to 题目5
The team creates an environment ______ people are comfortable in communicating, advocating positions, and taking action. 选择一项： C. in which 题目6
阅读理解：根据文章内容，判断正误（共50分）。 Tips for Team Building
When you think of team building, do you immediately picture your group off at a resort playing games or hanging from ropes? Traditionally, many organizations approach team building in this way but, then, they wonder why that wonderful sense of teamwork that had been displayed at the retreat or the seminar fails to impact long term beliefs and actions back at work.
I'm not averse to retreats, planning sessions, seminars and team building activities — in fact I lead them — but they have to form part of a much larger teamwork effort. You will not build teamwork by “retreating” as a group for a couple of days each year, instead you need to think of team building as something you do every single day.
? Form teams to solve real work issues and to improve real work processes. Provide training in systematic methods so the team expends its energy on the project, not on trying to work out how to work together as a team to approach the problem.
? Hold department meetings to review projects and progress, to obtain broad input, and to coordinate shared work processes. If there is friction between team members, examine the work processes they mutually own — the problem is not usually their personalities; instead, it is often the fact that the team members haven't agreed on how they will deliver a product or service, or the steps required to get something done.
? Build fun and shared occasions into the organization's agenda — hold pot luck lunches, take the team to a sporting event, sponsor dinners at a local restaurant, go hiking or go to an amusement park. Hold a monthly company meeting, sponsor sports teams and encourage cheering team fans. ? Use ice breakers and teamwork exercises at meetings — these help team members get to know each other, share details about each others lives, and have a laugh together.
? Celebrate team successes publicly. There are many ways you could do this, for instance by buying everyone the same T-shirt or hat, putting team member names in a draw for company merchandise and gift certificates. The only thing limiting you is your imagination.
If you do the types of teamwork building listed above, you'll be amazed at the progress you will make in creating a teamwork culture, a culture that enables individuals to contribute more than they ever thought possible — together. 操作提示：正确选T，错误选F。
1. Team building event is traditionally related to playing games at resort. T
2. The author claims that playing games together is as important as form teams to solve real work issues and to improve real work processes for team building. F
3. “Retreat” in the first paragraph means withdrawal of troops after a defeat. F 4. Ice breaking motivates team members compete with each other. F
5. A good teamwork culture enables individuals make more efforts together. T 第二套
一、选择填空题（每题10分，共5题） 题目1
— I am sorry for what I have said to you. 选择一项：
C. Don't think any more about it. 题目2
— Could I borrow your iPad for a few hours?
选择一项：
B. Sure, here you are. Enjoy your time. 题目3
Regular and concrete feedback is important ______ who is not performing up to her potential. 选择一项：
B. when dealing with a worker 题目4
Team members are ______ as unique people with irreplaceable experiences, points of view, and knowledge to contribute. 选择一项： B. viewed 题目5
In high school, I am equally comfortable______as a member of a team and independently. 选择一项： B. working 题目6
二、阅读理解：根据文章内容，完成选择题（共50分）。 A Teamwork Game
A team of about 35 employees had come together for a team building event. They were a young, bright and enthusiastic team. However, one of their chief problems was the fact that they wouldn't share information or solutions with each other, and the team leader thought they were too focused on themselves and not on the team. As a result, she brought them all into the cafeteria. All of the tables and chairs had been stored away, and fun decorations and hundreds of different colored balloons had been placed around the room.
In the center of the room was a big box of balloons that hadn't been blown up yet. The team leader instructed everybody to pick a balloon, blow it up, and write their name on it, but they had to be careful not to burst the balloon.
Although they were given a second chance if their first balloon popped, they were out of the game the second time round. In the end, about 30 team members wrote their names without their balloons popping. They were then asked to leave the room and, after five minutes, the team leader brought them back in and asked them to find the balloon with their name on it amongst the hundreds of other balloons in
the room. After 15 minutes of searching, no one had found their balloon, and the team were told that they were then going to move on to the third round of the activity.
In this round, each team member was instructed to find any balloon with a name on it and then give that balloon to the person whose name was on it. Within two minutes, everybody had their own balloon. The team leader summarized the activity thus: “We are much more efficient when we are willing to share with each other and much better at problem solving when we are working together, not individually.” Sometimes, members of teams create obstacles by focusing solely on their own pursuits and goals. Every member of the team should ask themselves on a regular basis what they are doing and what they can do for the team.
操作提示：通过题目后的下拉选项框选择正确答案。 1. This team building event was aimed at
B. making the team members know how to share information or solutions and cooperate with each other 2. This event was held in A. a self-service restaurant
3. About how many team members were out of the second round of the activity? C. 5.
4. Which statement below is correct?
C. In the third round, everybody had their own balloon with help from others within 2 minutes. 5. What was the event going to teach these employees?
A. Sharing and cooperating with other team members is more efficient when they are working together. 单元自测 4 第一套
一、选择填空题（每题10分，共5题） 题目1
—Can I get you a couple of tea? 选择一项：
A. That's very nice of you 题目2
— Do you mind if I use vouchers to spend in a restaurant? 选择一项：
B. Not at all. Go ahead.
题目3
The leader ______ at creating opportunities to provide rewards, recognition and thanks to his or her staff. 选择一项： C. excels 题目4
______ clearly communicate with and actively listen to employees is essential to improve their performance. 选择一项： C. Being able to 题目5
All the team members tried their best. We lost the game, _________. 选择一项： A. however 题目6
二、听力理解：听录音，判断正误（共50分）。 请听录音：
操作提示：正确选“T”，错误选“F”。
1. Human resources supported the proposal of giving the business intelligence a pay incentive every three months at the beginning. F
2. Brad from human resources supports Scott's idea. T 3. Carlotta is the manager of HRD. F
4. Men and women in the business intelligence team who have been selected to get the prize will receive the same rewarding things. F
5. The prize-winner cannot choose the prize that costs more than $500. 7. The prize-winner can only have material awards and no day off. T 第二套
一、选择填空题（每题10分，共5题） 题目1
— Wow! This is a fantastic project! I've never known you're so creative. 选择一项：
C. Thanks for your compliments. 题目2
—Can I get you a couple of tea? 选择一项：
A. That's very nice of you 题目3
______ clearly communicate with and actively listen to employees is essential to improve their performance. 选择一项： C. Being able to 题目4
Companies are ______ interested in your soft skills ______ they are in your hard skills. 选择一项： B. as…as… 题目5
All the team members tried their best. We lost the game, _________. 选择一项： A. however 题目6
二、阅读理解：根据文章内容，完成选择题（共50分）。 How Google Continues to Keep Employees Happy
Working for Google is a dream of many, not just because of what this company has achieved in the last 15 years, but because of its enviable work culture. With about 37,000 employees in 40 countries, you might wonder how Google maintains a motivating work experience throughout its entire company. Working for Google comes with perks that most other organizations can't provide -- bowling alleys, free haircuts, gym memberships, and shuttles to and from work. The company's secret to success is putting the same amount of time and effort into keeping employees happy as it does into innovating products. Back when the company was just a start-up, co-founders Larry Page and Sergey Brin had the goal of making Google a place the most talented people wanted to work at. Their idea was simple: creating a work culture that keeps employees happy will motivate them to do their best and will keep them loyal to the company.
“It's less about the aspiration to be No. 1 in the world, and more that we want our employees and future ones to love it here, because that's what's going to make us successful,” said Karen May, the Vice President of people development at Google.
Google also makes its employees want to work because managers provide tasks that are inspiring and challenging. Every employee at Google has the opportunity to spend 20% of his or her working time on a project they choose. This freedom takes employees out of their routine and away from the mundane tasks that often make workers feel uninspired about their jobs.
Lastly, Google shows each employee just how important he or she is to the company. Each employee, regardless of her spot on the totem pole, has an influence on how Google performs.
“If you value people, and care about them as whole people, one thing you do is giving them a voice, and you really listen,” May said.
Google does just that by hosting employee forums every Friday, where they discuss the 20 most-asked questions. Employees have access to all company information, adding a sense of trust, and employees and leaders work together to solve problems. 操作提示：通过题目后的下拉选项框选择正确答案。 1. How would you describe Google? B. Large global enterprises
2. Which one does NOT belong to the methods that Google motivate its employees? A. Promoting the employee who has more influence on Google the higher job position. 3. Who founded Google?
A. Larry Page and Sergey Brin
4. If you are a normal employee of Google, what could you do EXCEPT? B. Only work for the project you choose. 5. What is Google's secret to success?
C. Valuing the happiness of its employees as much as innovating good products. 单元自测5 第一套
一、选择填空题（每题10分，共5题） 题目1
— I think I have made a great mistake. 选择一项：
C. I don't think so. It's not your fault. 题目2
— Why didn't you come to my birthday party yesterday? 选择一项：
B. Sorry, but my wife had a car accident. 题目3
My leather shoes cost me ________ the last pairs I bought. 选择一项：
C. three times as much as 题目4
The workmen want to ________ the number of working hours and to increase pay. 选择一项： B. decrease 题目5
Linda walked at the head, ________ by her colleagues. 选择一项： A. followed 题目6
二、阅读理解：根据文章内容，判断正误（共50分）。 Performance Management and Performance Appraisal
Performance management aims to acknowledge employee achievements, support their personal and professional development, and motivate and empower them to perform their work effectively. Performance management helps employees to develop their understanding, knowledge and skills so that they can contribute to the achievement of the enterprise's goals and gain personal and job satisfaction. It is a vital part of any quality human resource system.
Every enterprise wants and should expect high performance from each employee.The elements of a competency-based performance management system will, if implemented well, enable high performance which will define enterprise and personal success. Using performance management processes, an enterprise can be better placed to meet competitive challenges. This is done by: ●identifying the critical positions
●determining the most important competencies for those positions
●providing the education, training and feedback required by employees ●holding each person accountable for their results
The key to the performance management process is ‘performance appraisal'. Performance appraisal is simply an evaluation of how well an employee performs his or her job compared to a set of predetermined standards. It is a systematic process of feedback on an employee's work performance, and agreement to future training plans, job goals and job aspirations.
To be effective, a performance appraisal needs to have a set of agreed criteria that will be the basis of feedback as well as of setting future goals. Units of competency provide a very effective tool for setting benchmarks or criteria for work performance. The performance criteria within units of competency can be used as measures to assess against in a performance appraisal or review. 操作提示：正确选T，错误选F。
1. Performance management is a very important part of any quality human resource system. T 2. The aim of performance management is to punish the unqualified employees. F
3. An enterprise can be better placed to meet competitive challenges by providing the education, training and feedback required by employees, for example. T
4. Every enterprise can expect high performance from each employee. F 5. “Performance management” is also called “performance appraisal”. F 第二套
一、选择填空题（每题10分，共5题） 题目1
— I think I have made a great mistake. 选择一项：
C. I don't think so. It's not your fault. 题目2
— Over-the-top? You mean… 选择一项：
A. Well, sometimes your co-workers feel that you are too loud. 题目3
They have come to the conclusion ________ this winter will be even colder than before. 选择一项： A. that
题目4
Please ask the solicitor what his ________ would be to take the case to court. 选择一项： B. fee 题目5
A child's character is greatly influenced by his home ________. 选择一项： B. environment 题目6
二、阅读理解：根据文章内容，完成选择题（共50分）。 How to Handle a Bad Performance Review
Getting a bad performance review can make you feel angry, unappreciated, defeated, and hopeless. But it's not the end of the world. Remember that the way you respond to this appraisal can make all the difference in the next one. Even if you believe that the review is inaccurate and that your boss is completely wrong, you will benefit by reacting in a mature, adult manner. Here are some suggestions: Stay calm. Relax. Breathe. Do not overreact and be objective. Especially, do not say things that will likely be regretted later. Besides, the person giving the performance review may or may not be the one who has written the bad review.
What to Do When Receiving a Bad Performance Review
It's best to listen attentively. And make comments or remarks only when asked for them. Besides, during the performance review, you will be given the chance to respond and may disagree. What to Do After Receiving a Bad Performance Review
Don't be intimidated by the bad performance review and want to quit the job; instead, learn from it. Also, if the organization allows their employees to make a written statement on their own behalf, do make one. It is important for the worker to show why she does not agree with the bed performance review; for instance, an employee may express their different understanding and, at the same time, a willingness to comply with any constructive suggestions. Ways to Improve a Bad Performance Review
A way to improve a bad performance review is to set self-reviews, that is, establish performance standards. Another way to improve a bad review is to learn more about what the manager, supervisor, or boss wants or expects from his/her employees. Learning what it was that caused a bad performance
review helps to improve professional growth and encourages as well as motivates the worker to do better in order to receive a good review next time. 操作提示：通过题目后的下拉选项框选择正确答案。
1. What should you do when you are given a bad performance review? C. Stay calm and listen carefully.
2. What should you do after you are given a bad performance review? C. Learn from the review.
3. What should you do if you do not agree with the bad performance review? B. Make a written statement on your own behalf if it is allowed. 4. How do you improve a bad performance review A. Understand the established performance standards.
5. Why should we understand the cause of a bad performance review? B. Because it encourages and motivates the worker to do better. 单元自测 6 第一套
一、选择填空题（每题10分，共5题） 题目1
— Which of these hats do you want? — _______ . Either will do. 选择一项： A. I don't mind 题目2
— If you don't believe in yourself, no one else will. — _____. Confidence is really important. 选择一项：
C. I couldn't agree more 题目3
Redundancy happens when employees need to _____ their workforce. And as a result, someone gets dismissed from work. 选择一项： C. reduce
题目4
He ordered that nothing ________ until the police arrived. 选择一项：
B. should be touched 题目5
By the end of the year, the sales plan for the next year______. 选择一项：
B. will have been made 题目6
二、完型填空（共50分）
操作提示：通过下拉选项框选择正确的词汇。
On May 27, 1995, our life was suddenly changed. It happened a few minutes past three, when my husband, Chris, fell from his horse as it jumped over a fence. Chris was paralyzed (瘫痪) from the chest down, unable to breathe normally. As he was thrown from his horse, we entered into a life of disability with lots of unexpected challenges. We went from the “haves” to the “have-nots”. Or so we thought. Yet what we discovered later were all the gifts that came out of sharing difficulties. We came to learn that something wonderful could happen in a disaster. All over the world people cared for Chris so much that letters and postcards poured in every day. By the end of the third week in a medical center in Virginia, about 35,000 pieces of mail had been received and sorted. As a family, we opened letter after letter. They gave us comfort and became a source of strength for us. We use them to encourage ourselves. I would go to the pile of letters marked with “funny” if we need a laugh, or to the “disabled” box to find advice from people in wheelchairs or even in bed living happily and successfully. These letters, we realized, had to be shared. And so here we offer one of them to you. 第二套
一、选择填空题（每题10分，共5题） 题目1
— Can I have three days off next week, Mr. Smith? — _____. I can manage without you. 选择一项： B. Of course 题目2
—I'm going to Beijing for a few days. — _______. I wish I could go with you. 选择一项：
C. I really envy you 题目3
He ordered that nothing ________ until the police arrived. 选择一项：
B. should be touched 题目4
All _____ glitters (闪闪发光) is not gold. 选择一项： A. that 题目5
By the end of the year, the sales plan for the next year______. 选择一项：
B. will have been made 题目6
二、阅读理解：根据文章内容，判断正误（共50分）。 Jack Welch Leading Organizational Change at GE
When Jack Welch, the Chairman and CEO at General Electric (GE) retired in 2001, he could look back at a very successful career. He became CEO in 1981 at the age of 45. At that time, GE had a very complex organizational structure with considerably bureaucratic rules.
One of his first changes was to initiate a strategy formulation process with the guideline that each of the businesses should be number 1 or 2 in their respective areas. If this was not the case, managers had the options of fixing the problem, selling their particular business, or closing it. In an effort to streamline the organization, Welch removed the sector level and eliminated thousands of salaried and hourly employee positions.
The restructuring was followed by changing the organizational culture and the managerial styles of GE's managers. One such program was the Work-Out（群策群力）.Groups of managers were assembled to share their views openly in three-day sessions. At the beginning of the meetings, the superior presented the challenges for his or her organizational unit. Then the superior had to leave, requesting the groups
to find solutions to the problems. Facilitators (会议主持人) helped these discussions. On the last day, the superior was presented with proposed solutions. He or she then had three choices: to accept the proposal, not to accept it, or to collect more information. This process put great pressure on the superior to make decisions.
Another program to improve effectiveness and efficiency was Best Practices. The aim was to learn from other companies how they obtained customer satisfaction, how they related to their suppliers, and in what ways they developed new products. This helped the GE people to focus on the processes in their operations that would improve the company's performance.
Jack Welch was personally involved in developing managers at GE's training center in Crotonville. Leaders, Welch suggested, are not only those who achieve results but also those who share the values of the company.
操作提示：正确选T，错误选F。
1. Jack Welch retired at the age of 65. T
2. Jack Welch insisted that each of the businesses should be at least number 3 in their respective area. F
3. If the business could not meet Welch's change requirements, its manager had 3choices. T 4. The restructuring went before changing the organizational culture and the managerial styles of GE's managers. T
5. The Work Out lasted a week. F 单元自测 7 第一套
一、选择填空题（每题10分，共5题） 题目1
— Terribly sorry to interrupt, but may I use your dictionary? — Yes,______________. 选择一项： A. of course 题目2
— Have you already paid? What's my share of the bill？ — _________. It wasn't very much. 选择一项：
C. Don't worry about it 题目3
All the _____ guests are seated in the front row. 选择一项： C. distinguished 题目4
______ on the hilltop, you could enjoy the scenery of the city bathed in the sun. 选择一项： A. Standing 题目5
______ the importance of English, we should put more effort into it and try to learn it well. 选择一项： A. Given 题目6
二、听力理解：听录音，判断正误（共50分）。 请听录音：
操作提示：正确选“T”，错误选“F”。
1. Two different corporate cultures are discussed in the dialog. T 2. Melinda's company also has a creative culture. F
3. According to Jack, the important thing is to hire the right employees in the first place. T 4. In a creative culture teamwork is not encouraged. F
5. A creative culture is better than a collaborative culture. F 第二套
一、选择填空题（每题10分，共5题） 题目1
— Have you already paid? What's my share of the bill？ — _________. It wasn't very much. 选择一项：
C. Don't worry about it 题目2
— The Auto Show in the City Stadium has been canceled.
— Oh, no！_________ 选择一项： A. What a pity! 题目3
The reason _____ he was absent from class yesterday was that he was ill and hospitalized. 选择一项： B. why 题目4
Compared ______ English, Chinese is generally believed to be more difficult to learn. 选择一项： A. with 题目5
What can we expect ____him? 选择一项： B. from 题目6
二、完型填空（共50分）
操作提示：通过下拉选项框选择正确的词汇。
What is museum? A museum is a good place to keep old and beautiful things. A museum may be a place to learn about science. A museum can be a place about art of Indians or animals. What is inside a museum? Some museums have old cars and airplanes. Many museums have pictures and statues （雕像）. Others have rocks and old bones. One museum even has a coal mine inside! Many cities have museums. Some very small towns have museums, too. Indianapolis has a children's museum. Children do not have to pay to get in. Children go to the museum often. They like to look at the dinosaur bones. They see a white bear ten feet tall. They go inside an old log cabin （小木屋）. On Saturday, Indianapolis children can hear talks about animals and trees. They see movies. 单元自测 8 第一套
一、选择填空题（每题10分，共5题） 题目1
— You have to believe in yourself. No one else will, if you don't.
— ____________________Confidence is really important. 选择一项：
C. I couldn't agree more. 题目2
— I'd like a wake-up call at 7:00 a.m., please! — OK,________________ . 选择一项：
B. I'll make sure you get one. 题目3
please ______ your hand if you have any question at all. 选择一项： A. raise 题目4
We ________ with achievement. 选择一项： B. are obsessed 题目5
When people are surrounded by ______ communication and encouragement, they can find the courage to try, fail, redo, and try again. 选择一项： B. constant 题目6
二、阅读理解：根据文章内容，完成选择题（共50分）。 How Do You Create a Culture of Innovation?
Have you noticed the courage buried in the word encourage? To create a culture in which innovation flourishes takes courage. Determined innovators are always courageous enough to establish a culture in which innovation is greatly encouraged and rewarded. Here are three ways to do that.
Put innovation at the heart of strategy, and persist it in every message. Think of innovation strategy as a pyramid: big bets at the top, a few projects in development in the middle, and a broad base of continuous improvements, lasting contributions, and early-stage new ideas at the bottom. Define jobs around innovation. Make it a job prerequisite. Consider 3M’s move to become one of
the first companies to tell professionals that they could spend 15 percent of their time on projects of their own choosing. Now many high-tech companies know that they can’t get the best talent without providing this kind of flexibility. And some of those self-selected, self-organized projects might even result in a blockbuster product or line of business. For 3M, it was the Post-it note. Recognize innovation in every part of the company. To build a culture of creativity and innovation, Gillette developed an innovation fair in which every unit could show off its most promising new concepts. It shows that everyone has a role to play in a culture of innovation.
To go from idea to successful innovation requires a great deal of support and collaboration. When people are surrounded by constant communication and encouragement, they can find the courage to try, fail, redo, and try again.
操作提示：通过题目后的下拉选项框选择正确答案。 1. What is necessary in creating innovation culture? B.courage
2. How does 3M create its innovation culture? B. define jobs around innovation.
3. The word prerequisite in “Make it a job prerequisite” means A. required as a prior condition
4. How does Gillette create its innovation culture? C. Recognize innovation in every part of the company. 5. The formation from idea to innovation needs C. support and cooperation 第二套
一、选择填空题（每题10分，共5题） 题目1
—It's about a successful businessman's management experience, isn't it? 选择一项： B. That's right! 题目2
— I'd like a wake-up call at 7:00 a.m., please! — OK,________________ . 选择一项：
B. I'll make sure you get one. 题目3
______ we can't compete in terms of size I do believe we hold an advantage in terms of dedication to customer service. 选择一项： C. Although 题目4
The key ______ successful implementation is clearly communicating the strategy to the whole company. 选择一项： A. to 题目5
We need ________ communication skills: listen carefully, think before you speak and manage conflicts diplomatically. 选择一项： A. outstanding 题目6
二、完型填空（共50分）
操作提示：通过下拉选项框选择正确的词汇。
This evening I met a friend at a local bar. She brought her laptop along so she could show me some of her latest digital art designs. As we looked through her artwork, the laptop suddenly started making an unhealthy noise, then the screen twinkled on and off and then cut off completely. And as we both stared at one another surprisingly, the terrible smell of fried computer circuits appeared. I grabbed the laptop off the bar to inspect it and the problem instantly arose itself. The bottom of the laptop was completely wet and empty, spilt water glass rested against the side of her purse just behind where the laptop was sitting. While we were chatting and shifting the laptop's 17 inch screen back and forth, we somehow spilt a glass of water that the waiter had inadvertently (无意地) placed behind the screen, which was out of our view.
When life throws id some troubles like this, it typically doesn't make any sense to us, and our natural emotional reaction might get extremely upset at the top of our lungs. But how does this help our dilemma? Obviously, it doesn't.
The smartest and hardest thing we can do in these kinds of situations is to be more tempered in
our reaction. You'd be much wiser and more disciplined than scream extremely. You should remember that emotional rage only makes matters worse. And please remember that once it happens, that will give us an opportunity to grow stronger.
Every difficult moment in our lives is accompanied by an opportunity for personal growth and creativity. But in order to attain this growth and creativity.
We must first learn to control our emotions. We must recognize that difficulties pass like everything in our life.
最新国家开放大学电大《成本管理》网络核心课形考网考作
业及答案
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考试说明：2019年春期电大把该课程纳入到“国开平台”进行考核，它共有四次形考任务。针对该门课程，本人汇总了该科所有的题，形成一个完整的标准题库，并且以后会不断更新，对考生的复习、作业和考试起着非常重要的作用，会给您节省大量的时间。做考题时，利用本文档中的查找工具（CTRL+F），把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。本文库还有其他网核及教学考一体化答案，敬请查看。最终成绩=形成性考核*50% + 终结性考试*50%。 第一次形考任务
一、单项选择题（共 10 道试题，共 20 分。） 题目1
采用分批法计算产品成本时，若是单件生产，月末计算产品成本时（）。 A. 需要将生产费用在完工产品和在产品之间进行分配 B. 不需要将生产费用在完工产品和在产品之间进行分配 C. 应采用同小批生产一样的核算方法 D. 区别不同情况确定是否分配生产费用 题目2
当各项消耗定额或费用比较准确、稳定，而且各月末在产品数量变化不大的产品，其月末在产品成本的计算方法可采用（）。
A. 在产品按完工产品计算法 B. 在产品按所耗原材料费用计价法 C. 在产品按约当产量比例法 D. 在产品按定额成本计价法 题目3
企业在生产各种工业产品等过程中发生的各种耗费，称为（） A. 生产费用 B. 成本 C. 经营费用 D. 产品成本 题目4
企业对于一些主要产品、主要费用应采用比较复杂、详细的方法进行分配和计算，而对于一些次要的产品、费用采用简化的方法进行合并计算和分配的原则称为（）。 A. 重要性原则 B. 实际成本计价原则 C. 成本分期原则 D. 合法性原则 题目5
采用约当产量法计算在产品成本时，影响在产品成本准确性的关键因素是（）。 A. 废品的数量 B. 完工产品的数量 C. 在产品的数量 D. 在产品的完工程度 题目6
产品成本实际包括的内容称为（） A. 成本
B. 成本开支范围 C. 制造成本 D. 生产费用 题目7
某企业生产产品经过２道工序，各工序的工时定额分别为３０小时和４０小时，则第二道工序在产品的完工率约为（）。 A. 71% B. 68% C. 69% D. 70%
题目8
需要进行成本还原所采用的成本计算方法是（）。 A. 品种法
B. 逐步结转分步法（分项结转） C. 逐步结转分步法（综合结转） D. 平行结转分步法 题目9
最基本的成本计算方法是（）。 A. 分类法 B. 品种法 C. 分批法 D. 分步法 题目10
在大量生产的企业里，要求连续不断地重复生产一种或若干种产品，因而管理上只要求而且也只能按照（）。 A. 产品的批别计算成本 B. 产品的步骤计算成本 C. 产品的品种计算成本 D. 产品的类别计算成本
二、多项选择题（共 10 道试题，共 20 分。） 题目11
产品的价值取决于生产上耗用的社会必要劳动量，它的组成内容包括（）。 A. 企业生产中发生的全部支出 B. 劳动者创造价值的总和
C. 劳动者为自己劳动所创造的价值 D. 产品中所耗用的物化劳动的价值 E. 劳动者剩余劳动所创造的价值 题目12
品种法的适用范围是（）。 A. 大量大批生产
B. 管理上要求分步骤计算成本的单步骤生产 C. 管理上要求分步骤计算成本的多步骤生产
D. 单步骤生产或管理上不要求分步骤计算成本的多步骤生产 E. 小批单件生产 题目13
企业在选择在产品成本计算方法时应考虑的因素主要有（）。 A. 各项费用比重的大小 B. 各月在产品数量变化的大小 C. 成本计算程序的繁简 D. 定额管理基础的好坏 E. 在产品数量的多少 题目14
采用约当产量比例法计算完工产品和在产品成本时，应具备的条件是（）。 A. 产品成本中原材料和加工费用的比重相差不大 B. 各月末在产品变化较大
C. 产品成本中原材料和加工费用的比重相差较大 D. 月末在产品数量较小 E. 月末在产品数量较大 题目15
要素费用的分配原则是（）。 A. 直接费用分配计入产品成本 B. 间接费用分配计入产品成本 C. 直接费用直接计入产品成本
D. 所有的费用均应采用一定的方法在各种产品当中进行分配 E. 间接费用直接计入产品成本 题目16
在分批法中间接费用的分配方法有（）。 A. 当月分配法 B. 计划成本分配法 C. 累计分配法 D. 直接成本分配法 E. 定额比例分配法 题目17
在进行成本核算时，在不同时期、不同产品以及产成品和在产品之间正确分摊费用，应分清有关成本的几个界线包括（）。
A. 分清在产品成本和产成品成本的界线
B. 分清本企业产品成本和其他企业产品成本的界线 C. 分清计入产品成本和不应计入产品成本的界线 D. 分清本期成本和下期成本的界线 E. 分清各种产品成本的界线 题目18
下列各项中,属于工业企业成本项目的有() A. 外购材料 B. 废品损失 C. 直接材料 D. 燃料及动力 E. 直接工资 题目19
在多步骤生产的企业里，为了计算各生产步骤的成本，加强各个生产步骤的生产管理，一般要求按照（）。 A. 产品的批别计算成本 B. 产品的生产步骤计算成本 C. 产品的类别计算成本 D. 产品的品种计算成本 E. 产品的件别计算成本 题目20
分步法的适用范围是（）。 A. 大量大批生产 B. 小批单件生产
C. 管理上要求分步骤计算成本的单步骤生产
D. 单步骤生产或管理上不要求分步骤计算成本的多步骤生产 E. 管理上要求分步骤计算成本的多步骤生产 三、判断题（共 20 道试题，共 20 分。） 题目21
企业在进行费用分配时，应先分配基本生产车间的制造费用，然后才能分配辅助生产车间的制造费用。（）
选择一项： 对 错 题目22
市场经济条件下成本管理体系的构成一般包括国家宏观成本管理体系和企业内部的成本管理体系两个方面。（） 选择一项： 对 错 题目23
按定额成本计算法计算在产品成本时，期末在产品按定额成本计算，定额成本与实际成本之间的差异额，应在年末时采用适当的分配方法在各种产品当中进行分配。（） 选择一项： 对 错 题目24
成本核算的分期，不一定与会计制度的分月、分季、分年相一致。（） 选择一项： 对 错 题目25
在分步法下成本计算所分的步骤与生产过程的步骤口径一致。（） 选择一项： 对 错 题目26
在所有的辅助生产费用分配方法中，最准确的方法是一次交互分配法。（） 选择一项： 对 错 题目27
对于产品三包损失，也应作为废品损失处理。（） 选择一项： 对 错 题目28
采用逐步结转分步法不能提供各个生产步骤的半成品成本资料。（） 选择一项： 对 错 题目29
采用直接分配法分配辅助生产费用时，辅助生产车间之间相互提供产品或劳务也应计算其应负担的金额。（） 选择一项： 对 错 题目30
期间费用的高低与产品产量的多少成正比例的关系，即产量提高，期间费用也随之增加，反之，产量降低，期间费用也随之减少。（） 选择一项： 对 错 题目31
材料费用的分配一般是通过编制材料费用分配表进行的。（） 选择一项： 对 错 题目32
生产费用按经济内容和经济用途划分的要素费用和成本项目所包括的内容相同。（） 选择一项： 对 错 题目33
在大量大批生产的企业里，其成本计算期一般是在产品完工时进行计算。（） 选择一项： 对 错 题目34
品种法是按月定期计算产品成本的。（） 选择一项： 对 错 题目35
当企业的各项消耗定额或费用定额比较准确、稳定，而且各月末在产品数量变化不大时，可采用定额比例法计算在产品的成本。（） 选择一项： 对 错 题目36
如果各月份的间接费用水平相差悬殊，采用\累计分配法\会影响到各月成本计算的准确性。（） 选择一项： 对 错 题目37
采用平行结转分步法计算产品成本时，需要进行成本还原。（） 选择一项： 对 错 题目38
在几种产品共同耗用几种材料的情况下，材料费用的分配应采用产品材料定额成本比例分配法进行分配。（） 选择一项： 对 错 题目39
固定资产折旧费是产品成本的组成部分，应该全部计入产品成本。（） 选择一项： 对 错 题目40
在一般情况下，企业在本期投产的产品往往能在本期完工，本期完工的产品一定全部都是由本期投产的。（） 选择一项： 对 错
四、计算题（共 2 道试题，共 40 分。） 题目41
某车间生产甲、乙两种产品，共耗原料2000千克，单价20元，原料费用合计40000元。本月投产甲产品300件，乙产品200件。甲产品单位消耗定额10千克，乙产品为25千克，要求采用材料定额耗用量的比例分配材料费用。
答：材料费用分配率=40000÷(300×10+200×25）=5甲产品应分配负担原料费用=3000×5=15000（元）乙产品应分配负担原料费用=5000×5=25000（元） 题目42
某种产品经两道工序完成，原材料随加工进度陆续投入。原材料消耗定额为：第一道工序70%，第二道工序30%。月末在产品数量为：第一道工序300件，第二工序300件。该月完工产品140件。月初和本月发生的费用为：原材料费用2900元，加工费用1350元。 要求：（1）计算该种产品两道工序的完工率。 （2）计算该种产品月末在产品的约当产量。
（3）按约当产量比例分配计算完工产品和月末在产品的原材料费用和加工费用。 （4）计算完工产品和月末在产品的成本。 答：
（1）该产品两道工序的完工率：第一工序70%×50%=35%第二工序70%+30%×50%=85%
（2）月末在产品约当产量：第一工序300×35%=105（件）第二工序300×85%=255（件）月末在产品约当产量合计=105+255=360（件）
（3）原材料费用分配率=2900/（140+360）=5.8（元）完工产品原材料费用=140×5.8=812（元）在产品原材料费用=360×5.8=2088（元）加工费用分明赔率=1350/（140+360）=2.7（元）完工产品加工费用=140×2.7=378（元）在产品加工费用=360×2.7=972（元）
（4）完工产品成本=812+378=1190（元）在产品成本=2088+972=3060 第二次形考任务
一、单项选择题（共 10 道试题，共 20 分。） 题目1
已知企业只生产一种产品，单位变动成本为每件3元，固定成本总额为60000元，产品单价为5元，则保本销量为（）件。 A. 30000 B. 7500 C. 20000 D. 12000 题目2
在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价，称为（）。 A. 专属成本 B. 机会成本 C. 重置成本 D. 差量成本 题目3
以某一先进单位产品成本作为目标成本的一种预测方法称为（）。 A. 选择测算法 B. 倒扣测算法 C. 直接测算法 D. 比率测算法 题目4
计算贡献边际率，可以用单位贡献边际去除以（） A. 变动成本 B. 单位售价 C. 销售收入 D. 总成本 题目5
在成本决策中不需要区分相关成本与无关成本的决策方法是（）。 A. 成本无差别点法
B. 总额分析法 C. 相关成本分析法 D. 差量损益分析法 题目6
进行本量利分析，必须把企业全部成本区分为固定成本和（） A. 直接人工 B. 直接材料 C. 变动成本 D. 制造费用 题目7
按照本量利分析的假设，收入模型和成本模型的自变量均为同一个（） A. 销售量 B. 单位变动成本 C. 销售单价 D. 固定成本 题目8
倒扣测算法是在事先确定（）的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。 A. 目标销量 B. 目标成本 C. 目标利润 D. 目标单价 题目9
那些由于过去的决策所引起，已经发生并支付过款项的成本，称为（）。 A. 专属成本 B. 变动成本 C. 历史成本 D. 沉没成本 题目10
在成本决策中，零部件自制较外购所增加的成本，属于（）。 A. 差量成本
B. 变动成本 C. 机会成本 D. 无关成本
二、多项选择题（共 10 道试题，共 20 分。） 题目11
保本点的表现形式包括（）。 A. 保本量 B. 保本额 C. 贡献边际率 D. 保利额 E. 保利量 题目12
最佳订货批量决策中的相关成本包括（）。 A. 缺货成本 B. 订货成本 C. 直接材料 D. 直接工资 E. 储存成本 题目13
定量预测方法包括（）。 A. 简单平均法 B. 函询调查法 C. 指数平滑法 D. 加权平均法 E. 市场调查法 题目14
差量损益的计算途径有（）。 A. 根据定义计算 B. 变动收入－变动成本 C. 差量收入－差量成本 D. 总收入－总成本
E. 相关收入－相关成本 题目15
产品总成本发展趋势的预测方法主要有（）。 A. 简单平均法 B. 高低点法 C. 加权平均法 D. 移动平均法 E. 指数平滑法 题目16
由多个方案共同负担的成本，属于（）。 A. 机会成本 B. 共同成本 C. 差量成本 D. 沉没成本 E. 专属成本 题目17
定性预测方法包括（） A. 简单平均法 B. 加权平均法 C. 函询调查法 D. 指数平滑法 E. 头脑风暴法 题目18
在成本决策中应予以考虑的成本有（）。 A. 机会成本 B. 重置成本 C. 制造费用 D. 直接材料 E. 直接人工 题目19
本量利分析模型确立的前提条件包括（）
A. 线性假定 B. 基本模型假定 C. 目标利润假定 D. 相关范围假定 E. 成本性态分析假定 题目20
下列属于无关成本的有（）。 A. 机会成本 B. 专属成本 C. 沉没成本 D. 差量成本 E. 共同成本
三、判断题（共 20 道试题，共 20 分。） 题目21
相关成本既要在决策中考虑，也应在凭证和账簿中反映。（） 选择一项： 对 错 题目22
在相关范围内，广义差量成本等于相关变动成本。（） 选择一项： 对 错 题目23
若单价与单位变动成本同方向同比例变动，则保本点业务量不变。（） 选择一项： 对 错 题目24
企业的贡献边际应当等于企业的营业毛利。（） 选择一项：
对 错 题目25
最佳订货批量是指使存货总成本最低时的订货批量。（） 选择一项： 对 错 题目26
成本管理更侧重成本的核算与分析。（） 选择一项： 对 错 题目27
实际中如果某项资源只有一种用途，则其机会成本为零。（） 选择一项： 对 错 题目28
共同成本是指那些由多个方案共同负担的成本。（） 选择一项： 对 错 题目29
在差量损益分析法下，如果差量损益大于零，说明前一方案优于后一方案。（） 选择一项： 对 错 题目30
在其他条件不变的条件下，固定成本越高，保本量越大。（） 选择一项： 对
错 题目31
在多品种生产的条件下，提高贡献边际率水平较高产品的销售比重，可降低整个企业综合保本额。 选择一项： 对 错 题目32
差量损益分析法适用于同时涉及成本和收入的两个不同方案的决策分析。（） 选择一项： 对 错 题目33
进行成本性态分析的关键是分解混合成本。（） 选择一项： 对 错 题目34
贡献边际首先用于补偿固定成本，之后若有余额，才能为企业提供利润。（） 选择一项： 对 错 题目35
企业进行亏损产品是否停产决策的依据就是分析该产品是否亏损，发生亏损就应停产（）。 选择一项： 对 错 题目36
在进行本量利分析时，不需要任何假设条件。（） 选择一项： 对 错
题目37
相关成本越小，说明企业所费成本越低（）。 选择一项： 对 错 题目38
倒扣测算法是在事先确定目标销量的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。（） 选择一项： 对 错 题目39
在总额分析法中不需要区分相关成本与无关成本。（） 选择一项： 对 错 题目40
成本预测有一个过程，只要依据相关信息建立起成本预测模型，即意味着成本预测程序的结束。（） 选择一项： 对 错
四、计算题（共 2 道试题，共 40 分。） 题目41
某企业只产销一种产品，本年单位变动成本为6元，变动成本总额为84000元，获营业利润18000元，若该企业计划下一年度变动成本率仍维持本年度的40%，其他条件不变。 要求：预测下一年度的保本销量及保本销售额。
答：本年销量=84000/6=14000（单位）本年销售收入=84000/40%=210000（元）单价=210000/14000=15（元）固定成本=（15-6）*14000-18000=108000（元）保本销量=108000/（15-6）=12000（单位）保本额=12000*15=180000（元） 题目42
某企业每年需用A零件2000件，原由金工车间组织生产，年总成本为19000元，其中，固定生产成本为7000
元。如果改从市场上采购，单价为8元，同时将剩余生产能力用于加工B零件，可节约外购成本2000元。 要求：为企业作出自制或外购A零件的决策。
答：依题意编制相关成本分析表如下：相关成本分析表 单位：元方案 项目 自制A零件 外购A零件变动成本19000-7000=12000 2000*8=16000机会成本20000相关成本合计14000 16000因为14000元<16000元 ，所以应自制A零件，这样可以使企业节约2000元的成本。决策结论：应自制A零件 第三次形考任务
一、单项选择题（共 10 道试题，共 20 分。） 题目1
可比产品成本实际降低额是指（）。
A. Σ（实际产量×本年计划单位成本）-（实际产量×本年实际单位成本） B. Σ（实际产量×上年实际单位成本）-（实际产量×本年实际单位成本） C. Σ（实际产量×上年实际单位成本）-（实际产量×本年计划单位成本） D. Σ（计划产量×上年实际单位成本）-（计划产量×本年实际单位成本） 题目2
填制商品产品成本表必须做到（）。 A. 可比、不可比产品可合并填列 B. 既可分别，也可合并填列 C. 填制时无需划分可比、不可比产品 D. 可比、不可比产品须分别填列 题目3
特定的责任中心所发生的耗费称为（）。 A. 固定成本 B. 沉没成本 C. 责任成本 D. 相关成本 题目4
成本考核的目标是（）。 A. 符合国家计划 B. 符合国家法令 C. 作出综合评价 D. 提高经济效益
题目5
计算可比产品成本实际降低率的分母是可比产品按（）计算的本年累计总成本。 A. 上年计划平均单位成本 B. 本年实际平均单位成本 C. 本年计划平均单位成本 D. 上年实际平均单位成本 题目6
企业编制成本计划时，应根据其生产的特点和管理的要求进行，在规模比较小的企业，其成本计划的编制可采取（）。
A. 一级和二级相结合的编制方式 B. 二级成本计划编制方式 C. 一级成本计划编制方式 D. 三级成本计划编制方式 题目7
可比产品降低额与可比产品降低率之间的关系是（）。 A. 成正比 B. 成反比 C. 无直接关系 D. 同方向变动 题目8
把综合性指标分解为各个因素，研究诸因素变动对综合性指标变动影响程度的分析方法是（）。 A. 趋势分析法 B. 对比分析法 C. 因素分析法 D. 比率分析法 题目9
成本报表属于（）。 A. 对内报表
B. 既是对内报表，又是对外报表 C. 对内还是对外由企业决定 D. 对外报表
题目10
企业在编制成本计划时，一般是先编制（）。 A. 期间费用预算
B. 基本生产车间的成本计划 C. 辅助生产车间的成本计划 D. 制造费用总预算
二、多项选择题（共 10 道试题，共 20 分。） 题目11
全部产品成本计划完成情况分析的任务是（）。 A. 查明全部产品中各成本项目的计划完成情况 B. 查明主要产品单位成本各项目的计划完成情况 C. 查明全部产品和各类产品成本计划完成情况 D. 找出成本升降幅度大的产品和成本项目 E. 查明单位成本升降的原因 题目12
责任中心可分为（）。 A. 费用中心 B. 利润中心 C. 收入中心 D. 成本中心 E. 投资中心 题目13
企业内部责任成本考核指标有（）。 A. 内部报酬率 B. 市盈率 C. 投资报酬率 D. 责任成本降低率 E. 责任成本差异率 题目14
产品单位成本分析的内容主要包括（）。 A. 可比产品成本分析
B. 联产品成本分析 C. 制造费用项目分析 D. 单位成本厂际分析 E. 直接材料成本分析 题目15
编制全厂成本计划的主要内容包括（） A. 不可比产品单位成本计划 B. 主要产品单位成本计划 C. 可比产品单位成本计划 D. 基本生产车间完工产品成本计划 E. 商品产品成本计划 题目16
成本计划一般包括的内容有（）。 A. 商品产品成本计划 B. 产品单位成本计划 C. 制造费用计划
D. 降低成本主要措施方案 E. 期间费用预算 题目17
影响可比产品成本降低率的主要因素有（）。 A. 产品的价格 B. 产品的种类和规格 C. 产品单位成本 D. 产品产量 E. 产品品种比重 题目18
在可比产品成本降低任务完成情况分析中，既影响降低额又影响降低率的因素是（）。 A. 产品单位成本 B. 单位工时消耗 C. 产品品种结构 D. 产品产量
E. 材料单耗 题目19
在直接材料成本三因素分析法下，影响材料差异的计因素是（）。 A. 单位产品材料耗用量 B. 材料购入数量 C. 材料配比 D. 产品产量 E. 材料单价 题目20
因素分析法的计算程序是（）。
A. 依次以各因素的实际数值替换该因素的标准数值，直至最后计算出实际指标 B. 影响各指标的因素替换顺序可根据企业实际情况决定，没有什么规律 C. 综合各因素的影响程度，其代数和应等于该指标实际数与标准数之差
D. 以每一个替换后计算出的新数据，减去前一个数据，其差额即为该因素的影响程度 E. 确定指标的组成因素和因素排列顺序 三、判断题（共 20 道试题，共 20 分。） 题目21
责任成本和产品成本是一致的。（） 选择一项： 对 错 题目22
对本期产品成本报表的分析是一种事后分析。（） 选择一项： 对 错 题目23
直接材料三因素分析法，在将影响材料成本差异的因素分为数量和价格差异的基础上，将数量差异进一步区分为产出差异和耗费差异。（） 选择一项： 对
错 题目24
运用差额计算法不需要考虑影响经济指标各因素的排列顺序。（） 选择一项： 对 错 题目25
产量变动之所以影响产品单位成本，是由于在产品全部成本中包括了一部分变动费用。（） 选择一项： 对 错 题目26
成本考核要求责任者对成本负责。（） 选择一项： 对 错 题目27
采用连环替代法进行产品成本分析时，替代顺序确定的一般原则是：先数量因素后质量因素。（） 选择一项： 对 错 题目28
因素分析法是依据分析指标与其影响因素之间的关系，按照一定的程序和方法，确定各因素对分析指标差异影响程度的一种技术分析方法。（） 选择一项： 对 错 题目29
在企业规模较大的情况下，一般采用一级成本计划编制方式。（） 选择一项： 对
错 题目30
内部成本报表必须和责任会计组织相配合，以明确责任者的成本责任。（） 选择一项： 对 错 题目31
可比产品是指以前年度或上年度未正常生产过的产品。（） 选择一项： 对 错 题目32
在制定计划成本时，计划成本的计算口径与实际成本不同。（） 选择一项： 对 错 题目33
安全成本控制一方面可以减少安全成本的开支，另一方面可以提高企业的管理水平。（） 选择一项： 对 错 题目34
在生产多种可比产品的条件下，影响可比产品成本降低任务完成的因素有三个，即产品产量的变动的影响、产品品种结构变动的影响和产品单位成本变动的影响。（） 选择一项： 对 错 题目35
基本生产车间成本计划的编制程序是编制车间直接费用计划、编制制造费用计划、编制车间产品成本计划。（） 选择一项：
对 错 题目36
某企业可比产品成本计划上升率为2%，实际降低率为0.5%，因此该企业的可比产品成本计划降低任务没有完成。（） 选择一项： 对 错 题目37
可比产品降低率等于可比产品降低额与本年累计实际总成本之比。（） 选择一项： 对 错 题目38
责任成本按产品归类。（） 选择一项： 对 错 题目39
编制成本报表的要求是数字准确、内容完整和编报及时。（） 选择一项： 对 错 题目40
材料价格差异产生的原因是由于市场价格、采购地点、运输方式变动，以及生产技术上产品设计的变更造成的。（） 选择一项： 对 错
四、计算题（共 2 道试题，共 40 分。） 题目41
某企业生产A产品，本月份产量及其他有关材料费用的资料如下： 产量及其他有关资料
要求：根据上述资料，采用因素分析法分析各种因素变动对材料费用的影响程度。 答：
总差异=实际材料费用-计划材料费用=2956800-3000000=-43200（元） 因素分析：
计划材料费用=200×30×500=3000000 第一次替代=220×30×500=3300000 第二次替代=220×28×500=3080000 实际材料费用=220×28×480=2956800
由于产量变动对材料费用的影响=3300000-3000000=300000（元） 由于材料单耗变动对材料费用的影响=3080000-3300000=-20000（元） 由于材料单价变动对材料费用的影响=2956800-3080000=-123200（元
结论：上诉三个因素产量、单耗、单价变动对材料费用的影响=300000-220000-123200）=-43200（元） 题目42
RT公司可比产品的有关资料如表下：
计划产量：甲产品60吨，乙产品48吨
计划降低任务：降低额1 200千元，降低率12.5%
要求：采用连环替代法对可比产品成本降低任务完成情况进行分析。 解：RT公司可比产品成本降低任务完成情况分析
（1）实际降低额=10 000—8 600=1400（千元）
实际降低率=1400/10000×100％=14％ （2）分析对象
降低额=1400—1200=200（千元）
降低率=14％—12.5％=1.5％ （3）因素分析
第四次形考任务
一、单项选择题（共 10 道试题，共 20 分。） 题目1
下列支出中，可以列入产品成本的有（）。 A. 捐赠支出 B. 违约金支出 C. 被没收的财物 D. 机物料消耗 题目2
把质量成本的核算和正常的会计核算截然分开的方法称为（）。 A. 集中制 B. 非集中制 C. 单轨制 D. 双轨制 题目3
作业成本计算法计算间接费用分配率应考虑（）。 A. 总量标准 B. 成本动因 C. 作业目的 D. 生产工时 题目4
在JIT制度下，制造费用的分配，通常是在（）。 A. 会计期末时 B. 材料购进时 C. 材料领用时 D. 产品生产完成时 题目5
下列对作业成本计算法不正确的表述是（）。 A. 作业成本计算法的应用受到适用条件的限制 B. 作业的计量和分配带有一定的主观性 C. 成本动因有着严谨的判断方法
D. 作业成本计算法并没有解决与作业活动无关的间接费用分配问题 题目6
作业成本计算法下间接成本与产量之间的关系为（）。 A. 订购量越大，采用作业成本法计算的单位成本越高 B. 订购量越小，采用作业成本法计算的单位成本越低 C. 订购量越大，采用作业成本法计算的单位成本越低 D. 无论订购量多少，计算出的单位成本都是相同的 题目7
质量成本趋势分析的指标有（）。 A. 销售基数 B. 质量成本利润率 C. 销售收入质量成本率 D. 产值质量成本率 题目8
作业成本法的计算程序首先是（）。 A. 确认计划目标、时间和范围 B. 对有关人员进行培训 C. 划分作业，建立作业中心 D. 搜集与作业有关的资料 题目9
对某些费用支出的数额、比例作出具体规定的是（）。
A. 成本开支范围 B. 费用开支标准 C. 成本项目 D. 费用要素 题目10
作业成本管理的核心是（）。 A. 作业考评 B. 作业分析 C. 客户需求 D. 作业重构
二、多项选择题（共 10 道试题，共 20 分。） 题目11
下列作业的成本驱动因素即成本动因为采购单数量的有（）。 A. 存货管理 B. 设备管理 C. 领用材料 D. 移送材料 E. 购入材料 题目12
选择适当的成本动因通常应考虑的因素有（）。 A. 产品的种类
B. 与作业实际消耗的相关度 C. 成本动因资料是否易得 D. 执行者的判断经验 E. 成本动因引发的人的行为 题目13
内部故障成本包括（）。 A. 产品降价损失 B. 返修损失 C. 退货损失 D. 停工损失
E. 废品损失 题目14
质量成本分析的方法包括（）。 A. 质量成本计划分析 B. 影响质量成本因素分析 C. 质量成本趋势分析 D. 质量成本决策分析 E. 质量成本效益分析 题目15
质量成本一般包括（）。 A. 鉴定成本 B. 外部故障成本 C. 内部故障成本 D. 标准成本 E. 预防成本 题目16
采用作业成本计算法应具备的条件有（）。 A. 会计电算化程度较高 B. 产品种类很多 C. 作业环节较多
D. 生产运行数量相差很大并且生产准备成本昂贵 E. 制造费用比重相当大 题目17
质量管理成本包括（）。 A. 预防成本 B. 内部故障成本 C. 外部故障成本 D. 定额成本 E. 鉴定成本 题目18
外部故障成本包括（）。
A. 索赔费用 B. 产品降级损失 C. 保修费 D. 产品降价损失 E. 退货费用 题目19
作业成本计算法与传统成本计算法的主要区别体现在（）。 A. 费用分配标准不同 B. 成本计算对象不同 C. 提供的成本信息不同 D. 成本计算程序不同 E. 成本计算基础不同 题目20
质量管理成本包括（）。 A. 内部故障成本 B. 外部故障成本 C. 定额成本 D. 鉴定成本 E. 预防成本
三、判断题（共 20 道试题，共 20 分。） 题目21
全面质量管理的显著特点之一是：增加劳动分工，细化团队职能。（） 选择一项： 对 错 题目22
传统成本计算法分配间接费用采用统一的总量标准进行分配，准确性较好；而作业成本计算法间接费用分配的基础是作业的数量，是成本动因。（） 选择一项： 对 错
题目23
战略成本管理目标本质上要体现成本管理的职能。（) 选择一项： 对 错 题目24
作业的目的不同于某一项具体工作目的，作业的划分是循着成本动因展开的，这为按照成本动因分配费用提供了基础。（） 选择一项： 对 错 题目25
成本动因与作业之间是一对一的对应关系。（） 选择一项： 对 错 题目26
作业分析是作业成本计算法的核心。（） 选择一项： 对 错 题目27
质量成本趋势分析，就是通过分析质量成本与有关指标的关系，以便从一个侧面大体反映质量经营的状况及其对质量经济效益的影响，借以说明企业进行质量成本核算和管理、开发质量成本的重要性。（） 选择一项： 对 错 题目28
质量成本包括质量管理成本（预防成本、鉴定成本）和质量故障成本。（） 选择一项： 对
错 题目29
质量成本核算一般先由各核算单位进行，然后由企业财会部门统一核算。（） 选择一项： 对 错 题目30
适时生产制度是由顾客需求开始，实施拉动式的生产管理。（） 选择一项： 对 错 题目31
作业成本计算法与传统成本计算方法两者虽然在整体框架上基本相同，制造费用也分为归集和分配二个过程，但其成本的归集点及分配的方法存在着显著的差别。（） 选择一项： 对 错 题目32
质量成本分析，就是通过分析产品质量与成本升降因素及其对经济效益影响程度的分析。（） 选择一项： 对 错 题目33
质量和成本是一个事物的两个侧面，是使用价值和价值的辩证统一。（） 选择一项： 对 错 题目34
传统成本计算法所有生产成本都将分配到产品中去，而作业成本计算法首先要确定费用单位从事了什么作业，计算出各种作业成本，然后以某种产品对作业的需求为基础，将成本分配到产品中去。（） 选择一项：
对 错 题目35
作业成本计算仅仅是一种成本核算方法，并非是一种现代成本管理的方法。（） 选择一项： 对 错 题目36
双轨制要求在原有会计科目表中增设“质量成本”一级科目，把质量成本的核算正常的会计核算结合在一起。（） 选择一项： 对 错 题目37
单位基数是进行质量成本效益分析的指标。（） 选择一项： 对 错 题目38
作业成本计算法通常能恰如其分地反映间接成本与产量之间的变动关系。（） 选择一项： 对 错 题目39
作业成本计算法适用于生产经营的作业环节不多，各种产品需要技术服务的程度相差不大的情况。（） 选择一项： 对 错 题目40
检测实验费是内部故障成本的组成部分。（） 选择一项：
对 错
四、计算题（共 2 道试题，共 40 分。） 题目41
某企业生产甲、乙两种产品，有关资料如下
要求：（1）分别按传统成本计算法与作业成本法求出甲、乙两种产品所应负担的制造费用； （2）分别按传统成本计算法与作业成本法计算甲、乙两种产品的总成本和单位成本； （3）比较两种方法计算结果的差异，并说明其原因。 答： （1）
甲 乙 合计
（2）
甲 乙 合计 （3）
作业成本计算出的乙产品成本比传统成本计算法的大，而甲产品成本比传统成本计算法的小。原因是甲产品的直接成本是乙产品的2倍多，按传统成本计算法，其分摊的制造费用较多。而制造费用中的不少项目的发生并不与直接成本相关。如材料验收、产品验收成本，它们与定购次数有关，而乙产品订购次数较多，因此在作业成本法下，乙产品就分摊到较多的成本。故成本数值增大。 题目42
2010年10月A公司产品预算总成本为4147500元，实际总成本为3896765元，成本降低额为250735元，成本降低率6.5%。A公司质量成本构成情况见下表。试分析该公司质量成本指标完成情况。 答：
1.质量成本/实际成本=146482/3896765×100%=3.76 2.质量成本/预算成本=146482/4147500×100%=3.53 3.预防成本/预算成本=13316/4147500×100%=0.32 4.鉴定成本/预算成本=9005/4147500×100%=0.22 5.内部故障成本/预算成本=108079/4147500×100%=2.61
传统成本计算法 总成本 28，680，000 3，272，000 31,952,000 单位成本 143.4 81.8 —— 作业成本计算法 总成本 28409272 3542728 10,352,000 单位成本 142 88.57 —— 传统成本计算法下的制造费用
1，680，000 672，000 2,352,000
作业成本计算法下的制造费用
1409272 942728 2,352,000
6.外部故障成本/预算成本=16082/4147500×100%=0.39