电大成本管理形成性考核册作业

电大成本管理形成性考核册作业 成本管理作业1 一、单项选择 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 1.企业在生产各种工业产品等过程中发生的各种耗费，称为( C )。 A. 成本 B. 产品成本 C. 生产费用 D. 经营费用 2.产品成本实际包括的内容称为( B )。 A. 生产费用 B. 成本开支范围 C. 成本 D. 制造成本 3.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( D )。 A. 实际成本计价原则 B. 成本分期原则 C. 合法性原则 D. 重要性原则 4.工业企业成本核算的内容是( C )。 A(产品生产成本 B.期间费用 C.产品生产成本和期间费用 D.各成本项目的费用 5.当几种产品共同耗用几种材料的情况下，材料费用的分配可采用( D )。 A. 定额耗用量比例分配法 B. 产品产量比例分配法 C. 产品重量比例分配法 D. 产品材料定额成本比例分配法 6.某企业生产产品经过,道工序，各工序的工时定额分别为,,小时和,,小时，则第二道工序在产品的完工率约为( D )。 A. ,,, B. ,,, C. ,,, D. ,,, 7.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( B )。 A. 在产品的数量 B. 在产品的完工程度 C. 完工产品的数量 D. 废品的数量 8.最基本的成本计算方法是( A )。 A. 品种法 B. 分批法 C. 分步法 D. 分类法 9.管理上不要求计算各步骤完工半成品所耗半成品费用和本步骤加工费用，而要求按原始成本项目计算产品成本的企业，采用分步法计算成本时，应采用( D )。 A. 综合结转法 B. 分项结转法 C. 按计划成本结转法 D. 平行结转法 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( B )。 A. 产品的批别计算成本 B. 产品的品种计算成本 C. 产品的类别计算成本 D. 产品的步骤计算成本 二、多项选择题 1.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(ABD)。 A. 产品中所耗用的物化劳动的价值 B. 劳动者为自己劳动所创造的价值 C. 企业生产中发生的全部支出 D. 劳动者剩余劳动所创造的价值 E. 劳动者创造价值的总和 2.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(ABCD )。 A. 分清本期成本和下期成本的界线 B. 分清各种产品成本的界线 C. 分清在产品成本和产成品成本的界线 D. 分清计入产品成本和不应计入产品成本的界线 E. 分清本企业产品成本和其他企业产品成本的界线 3.工业企业的期间费用包括( BCD ) A. 制造费用 B. 财务费用 C. 管理费用 D. 营业费用 E. 辅助生产费用 4.要素费用的分配原则是( BE )。 A. 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 B. 直接费用直接计入产品成本 C. 直接费用分配计入产品成本 D. 间接费用直接计入产品成本 E. 间接费用分配计入产品成本 5.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(ACD)。 A. 月末在产品数量较大 B. 月末在产品数量较小 C. 各月末在产品变化较大 D. 产品成本中原材料和加工费用的比重相差不大 E. 产品成本中原材料和加工费用的比重相差较大 6.采用定额成本法计算在产品成本时，应具备下列条件(ABC)。 A. 定额管理基础较好 B. 消耗定额比较准确 C. 各月末在产品数量变化不大 D. 各月末在产品数量变化较大 E. 产品产量较大 7、生产费用在完工产品和月末在产品之间分配的方法有( ABCE )。 A.定额比例法 B.按定额成本计价法 C.约当产量比例法 D.计划成本分配法 E.不计在产品成本法 8、分步法适用于( ABD )。 A.大量生产 B.大批生产 C.成批生产 D.多步骤生产 9、产品成本计算的分批法适用于( ABC )。 A.单件小批类型的生产 B.小批单步骤 C.小批量、管理上不需要分生产步骤计算产品成本的多步骤 D.大量大批的单步骤 E.大量大批的多步骤 10、品种法适用于( BD )。 A.小批单件单步骤生产 B.大量大批单步骤生产 C.管理上不要求分步骤计算产品成本的小批单件多步骤 D.管理上不要求分步骤计算产品成本的大量大批多步骤生产 E.管理上要求分步骤计算产品成本的大量大批多步骤生产 三、判断题 (×)1.市场经济条件下成本管理体系的构成一般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。 (?)2.成本核算的分期，不一定与会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 的分月、分季、分年相一致。 (×)3.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。 (×)4.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。 (×)5.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。 (×)6.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。 (?)7.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。 (×)8.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。 (×)9.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。 (?)10.品种法是按月定期计算产品成本的。 四、思考题 1、为了正确计算产品成本，应该做好哪些基础工作, 答:正确计算产品成本，应该做好的基础工作:(1)定额的制定和修订;(2)材料物资的计量、收发、领退和盘点;(3)建立健全原始记录;(4)做好厂内计划价格的制定和修订工作。 2、简述成本核算的一般程序。 答:核算的一般程序:(1)对发生的费用进行审核和控制，确定费用应否开支，应开支的费用是否符合规定的开支标准，符合开支范围和标准的费用是否都记入本期，在此基础上确定应计入本月损益的期间费用数额。(2)将应计本月产品成本的生产费用按照成本计算对象进行分配和归集，并按成本项目分别反映，计算出按成本项目反映的各种产品的成本。(3)对于既有完工产品又有在产品的产品，将月初在产品费用与本月费用之河，在本月完工产品与月末在产品之间进行分配，计算出完工产品成本和月末在产品成本。 3、生产费用在完工产品和月末在产品之间进行分配，一般采用哪几种分配方法, 答:费用在完工产品和月末在产品之间进行分配的方法有:(1)不计算在产品成本法;(2)按年初数固定计算法;(3)按所耗原材料费用计价法;(4)约当产量法;(5)按定额成本计价法(6)定额比例法;(7)按完工产品成 本计算法。 4、产品成本计算的基本方法各包括哪些方法,各自的适用条件是什么, 答:成本计算的基本方法及各自适用的条件:(1)品种法。品种法一般适用于大量大批单步骤生产类型的企业，例如发电、采掘等企业。对于大量大批多步骤生产类型的企业或车间，如果生产规模较小，或者按流水线组织生产，或者从原材料投入到产品产出的全过程是集中封闭式生产，管理上不要求按照生产步骤计算产品成本，也可以采用品种法计算成本。例如砖瓦厂、造纸厂和中小型水泥厂等。(2)分批法。一般适用于单件小批生产类型的企业，例如船舶制造、重型机械制造以及精密仪器、专用设备生产企业，对于新产品的试制、工业性修理作业和辅助生产的工具模具制造等也可以采用分批法计算成本。(3)分步法。分步法主要适用于大量大批复杂生产的企业，如纺织、冶金、造纸等大量大批多步骤生产类型的企业。 五、计算 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 题 1、某企业生产A、B两种产品，共同耗费甲种材料，其实际成本为10000元。两种产品的原材料费用定额为:A产品8元，B产品4元;当月的实际产量为:A产品600件，B产品800件。 要求:采用定额费用比例法分配材料费用。 解答:分配率=10000/(600×8+800×4)=1.25 A产品原材料费用=600×8×1.25=6000(元) B产品原材料费用=800×4×1.25=4000(元) 2、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，第二道工序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。 )计算该种产品两道工序的完工率。 要求:(1 (2)计算该种产品月末在产品的约当量。 (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)计算完工产品和产品的成本。 解答:第一道工序的完工率=70%×50%=35% 第二道工序的完工率=70%+30%×50%=85% 在产品的约当产量=300×35%+300×85%=360(件) 原材料费用分配率=2900/(140+360)=5.8 在产品原材料费用=360×5.8=2088(元) 完工产品原材料费用=140×5.8=812(元) 加工费用的分配率=1350/(140+360)=2.7 在产品加工费用=360×2.7=972(元) 完工产品加工费用=140×2.7=378(元) 完工产品成本=812+378=1190(元) 在产品成本=2088+972=3060(元) 成本管理作业2 一、单项选择题 1.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( C )。 A. 倒扣测算法 B. 比率测算法 C. 选择测算法 D. 直接测算法 2.在本量利分析中，必须假定产品成本的计算基础是( B ) A. 完全成本法 B. 变动成本法 C. 吸收成本法 D. 制造成本法 3.进行本量利分析，必须把企业全部成本区分为固定成本和( D ) A. 制造费用 B. 直接材料 C. 直接人工 D. 变动成本 4.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( D ) A. 销售单价 B. 单位变动成本 C. 固定成本 D. 产销量 5.计算贡献边际率，可以用单位贡献边际去除以( A ) A. 单位售价 B. 总成本 C. 销售收入 D. 变动成本 6.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( A )件。 A. 30000 B. 20000 C. 12000 D. 7500 7.依据掌握的各种决策成本及相关的数据，对各种备选 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 进行分析比较，从中选出最佳方案的过程，称为( B )。 A. 成本预测 B. 成本决策 C. 成本分析 D. 成本计划 8.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 )。 A. 机会成本 B. 专属成本 C. 差量成本 D. 重置成本 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( C )。 A. 历史成本 B. 变动成本 C. 沉没成本 D. 专属成本 10.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 )。 A. 总额分析法 B. 差量损益分析法 C. 相关成本分析法 D. 成本无差别点法 二、多项选择题 1.本量利分析模型确立的前提条件包括(ABCD) A. 成本性态分析假定 B. 相关范围假定 C. 线性假定 D. 基本模型假定 E. 目标利润假定 2.产品总成本发展趋势的预测方法主要有(BCDE)。 A. 高低点法 B. 加权平均法 C. 移动平均法 D. 简单平均法 E. 指数平滑法 3.定量预测方法包括(ABD)。 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. 市场调查法 4.定性预测方法包括(CE) 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. 市场调查法 5.产品成本发展趋势预测主要包括(ABDE)。 A. 新产品投产前成本趋势预测 B. 可比产品成本降低趋势预测 6.在成本决策中应予以考虑的成本有( DE )。 A. 直接材料 B. 直接人工 C. 制造费用 D. 机会成本 E. 重置成本 7.成本决策程序包括(ADE)。 A. 提出问题 B. 成本预测 C. 成本分析 D. 确定决策目标 E. 纳入计划 8.本利分析在成本预测中的具体应用包括( ABCDE )。 A.保利点的预测 B.保利点的预测 C.保利成本的预测 D.风险条件下的成本预测 E.保净利点的预测 9.相关成本与产品成本不同，它具有以下特征(ACE)。 A. 所属概念多样化 B. 属于历史成本 C. 账簿中不反映 D. 凭证中反映 E. 决策中考虑 10.下列属于无关成本的有(BE)。 A. 机会成本 B. 沉没成本 C. 差量成本 D. 专属成本 E. 共同成本 三、判断题 (×)1.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。 (?)2.在产销平衡假定的前提下，利用倒扣测算法确定的目标成本，即产品生产目标成本。 (?)3.只要各产品加权平均的销售利润率大于或等于计划期企业总体的目标销售利润率，就可以实现企业的目标成本规划。 (×)4.通常功能多、质量好的产品，其成本较低。 (×)5.企业的贡献边际应当等于企业的营业毛利。 (?)6.在其他条件不变的条件下，固定成本越高，保本量越大。 (×)7.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。 (?)8.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。 (?)9.进行成本性态分析的关键是分解混合成本。 (×)10.企业在进行价格决策时应考虑历史成本而不是重置成本。 四、计算分析题 1、某企业只生产一种产品，预计单价为2000元，销售量为3000件，税率为10%，成本利润率20%。要求预测 该企业的目标成本。 解答:目标成本=2000×3000×(1-10%)/(1+20%)=4500000(元) 2、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%，其它条件不变。要求:预计下一年度的保本销量及保本销售 额。 解: 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) 3、某企业生产A、B、C三种产品，有关资料如下表所示。要求: (1)若亏损产品停产后，闲置的能力不能用于其它方面，C产品应否停产, 2)若亏损产品停产后，闲置的能力可以用于承揽零星加工业务，预计获贡献边际15000元，C产品应否停 ( 产, C产品贡献边际=200000-190000=10000 解答:(1)C产品贡献边际>0，? C产品不停产。 (2)C产品贡献边际<15000，? C产品停产，以承揽零星加工业务。 4、某企业每年零用某零件3000件，一车间可以对其进行加工，发生的成本如下:变动生产成本20000元，固定 生产成本7000元，追加工具一套，价值4000元。如果外购，每件单价为8元，同时闲置的能力可以承揽零星加 工业务，预计获贡献边际2000元。要求做出外购与自制的决策。 解答:外购成本=3000×8=24000(元) 自制成本=20000+4000+2000=26000(元) ? 应外购。 五、思考题(参考书本) 成本管理作业3 一、单项选择题 1(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 )。 A.一级成本计划编制方式 B.二级成本计划编制方式 C.三级成本计划编制方式 D.一级与二级相结合的编制方式 2(在编制直接材料成本计划时，应根据产品的产量、单位产品材料的定额消耗数量乘( C )。 A.材料的计划消耗数量 B.材料的标准消耗数量 C.材料的计划单价 D.材料的采购数量 3(下列不属于成本报表的是( C )。 A.商品产品成本表 B.主要产品单位成本表 C.现金流量表 D.制造费用明细表 4(在“主要产品单位成本表”中，不需要反映的指标是( D )。 A.上年实际平均单位成本 B.本年计划单位成本 C.本月实际单位成本 D.本月实际总成本 5. 企业在编制成本计划时，一般是先编制( B )。 A. 基本生产车间的成本计划 B. 辅助生产车间的成本计划 C. 制造费用总预算 D. 期间费用预算 6(下列不属于成本分析的基本方法的是( B )。 A.对比分析法 B.产量分析法 C.因素分析法 D.相关分析法 7. 特定的责任中心所发生的耗费称为( D )。 A. 沉没成本 B. 固定成本 C. 相关成本 D. 责任成本 8. 填制商品产品成本表必须做到( A )。 A. 可比、不可比产品须分别填列 B. 可比、不可比产品可合并填列 C. 既可分别，也可合并填列 D. 填制时无需划分可比、不可比产品 9.企业成本报表的种类、项目、格式和编制方法( B )。 A.由国家统一规定 B.由企业自行确定 C.由企业主管部门同一规定 D.由企业主管部门与企业共同制定 10.为了正确计算责任成本，必须将成本按已确定的经济责任权分管范伟分为( C )。 A.固定成本和变动成本 B.产品成本和责任成本 C.可控成本和定额成本 D.直接成本和间接成本 二、多项选择题 1(成本计划的内容较多，一般包括( ABCDE )。 A.产品单位成本计划 B.商品产品成本计划 D.期间费用计划 C.制造费用计划 E.降低成本主要措施方案 2(基本生产车间编织成本计划时，应编制的计划有( ACD )。 A.车间直接费用计划 B.车间间接费用计划 C.制造费用计划 D.车间产品成本计划 E(车间期间费用计划 3.下列属于编制成本计划必须经过的步骤有( ABCE )。 A.收集和整理资料 B.预计和分析上期成本计划的执行情况 C.进行成本降低指标的测算 D.进行期间费用降低指标的测算 E.正式编制企业的成本计划 4(工业企业一般编制的成本报表主要有( ACDE )。 A.商品产品成本表 B.销售产品成本表 C.主要产品单位成本表 D.制造费用明细表 E.期间费用明细表 5.编制成本报表的基本要求是( ACE )。 A.数字准确 B.格式统一 C.内容完整 D.方法统一 E.编报及时 6(在商品产品成本表中反映的指标有( ACD )。 A.全部商品产品的总成本 B.全部商品产品的单位成本 C.主要商品产品的总成本 D.主要商品产品的单位成本 E.主要商品产品的单耗 7(成本分析一般包括( ABC )。 A.成本的事前分析 B.成本的事中分析 C.成本的事后分析 D.成本的一般分析 E.成本的总括分析 8.采用因素分析进行成本分析时，确定各因素替代顺序时下列说法正确的是( ACE )。 A.先替代数量指标，后替代质量指标 B.先替代质量指标，后替代数量指标 C.先替代实物量指标，后替代货币量指标 D.先替代货币量指标，后替代实物量指标 E.先替代主要指标，后替代次要指标 9.可控成本是指在产品生产过程中所发生的耗费能否为特定的责任中心所控制，应符合的条件是( ABE )。 A.能在事前知道将发生什么耗费 B.能在事中发生偏差时加以调节 C.能在事前发生偏差时加以调节 D.能在事前计量其耗费 E.能在事后计量其耗费 10.下列属于成本考核的指标有( AE )。 A.实物指标和价值指标 B.数量指标和价值指标 C.可比指标和不可比指标 D.直接指标和间接指标 三、判断题 (×)1.企业在编制成本计划时，应先编制生产计划，再编制销售计划。 (×)2.成本考核要求责任者对成本负责。 (×)3.责任成本和产品成本是一致的。 (?)4.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。 (×)5.商品产品成本表是反映企业在 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 期内生产的全部商品产品的总成本的报表。 (×)6.影响成本分析的因素很多，国家对整个国民经济活动所作出的各种安排对企业成本的影响称为固有因素。 (×)7.在分析某个指标时，将与该指标相关但又不同的指标加以对比，分析其相互关系的方法称为对比分析法。 (?)8.采用因素分析法进行成本分析时，各因素变动对经济指标影响程度的数额相加，应与该项经济指标实际数与基数的差额相等。 (×)9.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。 (?)10.企业在进行成本考核时，对于各职能部门主要考核归口管理的费用指标的完成情况。 四、复习思考题(参考书本) 五、计算分析题 1、 某企业有关产品产量、单位成本和总成本的资料如下: 解答: 商品产品成本表 单位成本 本月总成本 本年累计总成本 按上年实际按本年计按上年实际按本年计产品名称 本年累计本月实际 平均单位成划单位成本月实际 平均单位成划单位成本年实际 实际平均 本计算 本计算 本计算 本计算 5 6 7 8 9 10 11 12 可比产品成本合 151000 149200 143700 1740000 1723000 1667000 计 A 750 760 80000 78000 720000 702000 B 450 470 15000 14400 250000 240000 C 690 680 56000 56800 770000 781000 不可比产品成本 1233000 1269000 15224000 14596000 合计 D 1250 1100 345000 3680000 E 1490 1420 888000 11544000 全部商品产品成1382200 1412700 16947000 16263000 本合计 2、某企业本年度各种产品计划成本和实际成本资料如下: 解答: 成本对比分析表 项目 本年计划成本 本年实际成本 成本差异额 成本差异率 A产品 1000000 980000 -20000 -2% B产品 2500000 2600000 +100000 +4% C产品 3800000 4000000 +200000 +5.26% 合计 7300000 7580000 +280000 +3.836% 要求:根据上述资料，采用对比分析法，分析各种产品的成本差额额和成本差异率，并将计算结果填入上表中。 3、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: 解答:总差异=2956800-3000000=-43200(元) 产量变动的影响=(220-200)×30×500=300000(元) 材料单耗变动的影响=220×(28-30)×500=-220000(元) 材料单价变动的影响=220×28×(480-500)=-123200(元) 各因素变动的影响=300000-220000-123200=-43200(元) 成本管理作业4 一、单项选择题 1(作业成本计算法最重要的优点在于:( C )。 A.促进企业组织方式变革 B.作业的计量和分配较为客观 C.促使管理人员加强成本控制 D.简化了成本计算程序 2(狭义作业成本计算法的计算步骤首先是( B )。 A.确认计划目标、时间和范围 B.确定主要作业，明确作业中心 C.搜集与作业有关的资料 D.对有关人员进行培训 3(作业成本计算法下间接成本与产量之间的关系为( A )。 A.订购量越大，采用作业成本法计算的单位成本越低 B.订购量越大，采用作业成本法计算的单位成本越高 C.订购量越小，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 4(选择作业中心间接成本的分配标准时，对自动化设备作业的作业衡量标准应选择( D )。 A.定单数量 B.产品批量 C.直接人工工时数 D.机器工时数 5(在JIT制度下，制造费用的分配，通常是在( B )。 A.材料购进时 B.产品生产完成时 C.材料领用时 D.会计期末时 6.质量成本的内容一般包括四项内容，下列不属于质量成本内容的项目是( B )。 A.预防成本 B.坏账损失 C.内部故障成本 D.外部故障成本 7.下列属于鉴定成本的项目是( A )。 A.检测实验费 B.质量培训费 C.质量改进措施费 D.产品评审费 8.对质量问题进行分析处理所发生的直接损失称为事故分析处理费。它属于( C )。 A.预防成本 B.鉴定成本 C.内部故障成本 D.外部故障成本 9.质量管理部门人员的工资及福利费属于( A )。 A.预防成本 B.鉴定成本 C.内部故障成本 D.外部故障成本 20.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( B )。 A. 单轨制 B. 双轨制 C. 集中制 D. 非集中制 二、多项选择题 1(作业成本计算法与传统成本计算法的主要区别体现在( BCDE )。 A.成本计算基础不同 B.成本计算对象不同 C.成本计算程序不同 D.费用分配标准不同 E.提供的成本信息不同 2(采用作业成本计算法应具备的条件有( ABCDE )。 A.制造费用比重相当大 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.会计电算化程度较高 3(狭义作业成本计算法一般步骤包括( ABCDE )。 A.明确作业中心 B.归集成本资源 C.选择成本动因 D.分配间接费用 E.计算每种产品的作业成本 4(选择适当的成本动因通常应考虑的因素有( BCD )。 A.产品的种类 B.成本动因资料是否易得 C.与作业实际消耗的相关度 D.成本动因引发的人的行为 E.执行者的判断经验 5(下列作业的成本驱动因素即成本动因为采购单数的有( AE )。 A.购入材料 B.移动材料 C.领用材料 D.设备管理 E.存货管理 6.下列属于预防成本的项目是( ABCDE )。 A.质量工作费 B.质量培训费 C.质量奖励费 D.产品评审费 E.质量改进措施费 7.内部故障成本是指产品出厂前因不符合规定的质量要求发生的费用，它一般包括( ABCE )。 A.废品损失 B.返修损失 C.停工损失 D.产品降价损失 E.事故分析处理费 8.外部故障成本是指产品出厂后因未达到规定的质量要求所发生的各种费用或损失，下列属于外部故障成本的项 目是( ABCDE )。 A.索赔费用 B.退货损失 C.保修费 D.诉讼费 E.产品降低损失 9.采用单轨制核算质量成本时，期末时应将质量成本的金额在有关的会计科目中进行分配，这些科目包括 ( ABD )。 A.生产成本 B.管理费用 C.本年利润 D.营业费用 E.利润分配 10.进行质量成本效益分析时，需要计算的指标有( ABCDE )。 A.产值质量成本率 B.销售收入质量成本 C.销售利润质量成本率 D.产品成本质量成本率 E.质量成本利润率 三、判断题 1.作业按主次关系分类可分为产品作业和支持作业。 ( × ) 2.作业是作业成本计算法的核心。 ( ? ) 3.成本动因与作业之间是一对一的对应关系。 ( × ) 4.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。 ( ? ) 5.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。 ( × ) 6.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。 ( ? ) 7.产品出厂后由于质量问题造成的退货、换货所发生的损失属于内部故障成本。 ( × ) 8.为改进和保证产品质量而支付的各种奖励称为质量奖励费，它属于预防成本。 ( ? ) 9.质量成本核算采用双轨制时，应与正常的会计核算结合，不必单独设置质量成本的账外记录。( × ) 10.在进行质量成本效益分析时需要计算产值质量成本率，该指标是用质量成本总额，除以企业总产值计算的。 ( ? ) 四、思考题(参考书本) (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations.