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某企业为一般纳税人，设有一基本生车间生产间，生产销售M、N两种产品，2017年10月初，M在产品直接材料成本165万，直接人工及制造费用60万元，N产品无在产品，2017年10月份，该企业发生的相关经济业务如下: (1)8日，采购生产M、N产品，所需要的材料1500千克，验收合格后全部入库。增值税专票上注明价款80万元，增值税税额为13.6万元，全部款项以银行承兑汇票结算，汇票的面值为936万元，另支付银行承兑手续费005万元 (2)20日，发出材料共计85万元，其中M、N产品共同耗用60万元，车间一般耗用12万元，出售积压材料13万元，生产M、N产品共耗用的材料费用采用定额消耗量比例法进行分配，M产品定额消耗量6000千克，N产品定额消耗量4000千克 (3)31日，N产品全部未完工，M产品完产品数量为800件，月末在产品数量为400件，在产品完工程度为50%，生产M、N产品所耗材料均在生产开始时一次投入，生产费用按约当产量比例法在完工产品与期末在产品之间进行分配要求:根据上述资料，假定企业取得的增值税专用发票均己经税务机关认证，不考虑其他因素，分析下列小题 (1)根据材料(1)，下列各项中，关于材料采购业务相关的会计处理结果正确的是( ) A.支付银行承兑手续费时，应借记财务费用科目005万元 B.结算采购材料货 应贷记应付票据科目936万元 C.开具银行承兑汇票时，应贷记其他货币资金科目936万元 D.材料采购时，应借记原材料科目936万元 (2)根据资料(2)，下列各项中，关于该企业M、N产品材料费用分配率计算结果正确的 A.0.0072 B.0.0085 C.0.0073 D.0.006 (3)根据资料(2)，下列各项中，关于该企业发出材料相关科目的会计处理正确的是( A.借记“生产成本——M产品”科目36万元 B.借记“生产成本—N产品”科目34万元 C.借记“其他业务成本”科目13万元 D.借记“主营业务成本”科目13万元 (4)根据资料期初资料，资料(2)、(3)，下列各项中关于M、N产品成本计算结果表述正 确的有( ) A.M完工产品的直接材料成本为134万元 B.N在产品的直接材料成本为34万元 C.M在产品的直接材料成本为40.2万元 D.N在产品的直接材料成本为36万元 (5)根据期初资料和资料(1)至(3)，该企业10月31日M产品“生产成本一一直接材料” 科目余额是( A.40.2 B.67 C.24 D.64.2
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