试题与答案

对生产及加工工业的产成品价格进行鉴证采用成本法时,价格鉴证人员主要根据生产制造该项产

题型:多项选择题

题目:

对生产及加工工业的产成品价格进行鉴证采用成本法时,价格鉴证人员主要根据生产制造该项产品全过程中发生的成本费用支出分析计算,从而确定产成品价格鉴证值。具体鉴证过程中,可以使用的公式有()。

A.产成品价格鉴证值=产成品实有数量×(合理材料工艺定额×价格鉴证基准日材料单位价格+合理工时定额×单位小时合理工时工资费用)

B.产成品价格鉴证值=产成品重置成本×在制品完工率

C.产成品价格鉴证值=产成品重置成本×在制品约当量

D.产成品价格鉴证值=产成品实际成本×(材料成本比例×材料综合调整系数+工资、费用成本比例×工资、费用综合调整系数)

E.产成品价格鉴证值=该种在制品实有数量×可接受的不含税的单位市场价格一预计在今后销售过程中发生的费用

答案:

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