【正文】 A 產(chǎn)品 B 產(chǎn)品 每臺(tái)機(jī)器銷售 45 60 銷售單價(jià)（元 /臺(tái)） 25 16 單位成本 單位變動(dòng)成本（元 /臺(tái)） 11 7 固定制造費(fèi)用（元 /臺(tái)） 12 8 要求：用貢獻(xiàn)毛益法作出生產(chǎn)何種產(chǎn)品的決策。 某飲料生產(chǎn)企業(yè)擬購(gòu)置一種新設(shè)備，鳳價(jià)為 300000元，資金成本為 10%，該設(shè)備可使用 6年，按直線法折舊，期末無(wú)殘值。t do that it will go on and go on. We have to stop it。s 150th anniversary celebrations and will attend City39。s governing body, has also ordered an immediate investigation into the referee39。s not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( 專業(yè)好文檔 Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。 要求：（ 1）計(jì)算該項(xiàng)目的凈現(xiàn)值， （ 2）計(jì)算該項(xiàng)目的內(nèi)含報(bào)酬率，（ 3）根據(jù)計(jì)算出的各項(xiàng)指標(biāo)判斷此方案是否可行？ I% 10% 12% 14% 16% 6 年年金現(xiàn)值系數(shù) 6 年復(fù)利現(xiàn)值系數(shù) 解： （ 1）折舊 =300000／ 6=50000 每年經(jīng)營(yíng)現(xiàn)金凈流量 =20210+50000=70000 凈現(xiàn)值 =70000*（ P／ A， 10%， 6） 300000=70000*=304850300000=4850元 （ 2）內(nèi)含報(bào)酬率 70000*（ P／ A， IRR=？， 6） =300000 （ P／ A， IRR=？， 6） = 運(yùn)用內(nèi)插法：（ P／ A， 10%， 6） = （ P／ A， 12%， 6） = 專業(yè)好文檔 IRR=10%+（ 12%10%） *（ ）／（ ） =% （ 3）從凈現(xiàn)值大于 0，內(nèi)含報(bào)酬率大于資金成本呂 10%，都可以判斷此方案可行。從題目中的兩種產(chǎn)品的固定制造成本金額不一樣看，可以推出其不應(yīng)該是一項(xiàng)無(wú)關(guān)成本，因?yàn)楣潭ㄖ圃斐?本如果是作為無(wú)關(guān)成本，應(yīng)該 A和 B產(chǎn)品共用固定制造成本。 簡(jiǎn)述預(yù)算編制的程序與方法 四、計(jì)算分析題 某公司甲產(chǎn)品 2021年 4季度各月的制造費(fèi)用與相關(guān)歷史資料如下： 項(xiàng)目 7 月份 8 月份 . 9 月份 10月份 11月份 12月份 銷售量（件） 1700 1920 1200 2021 1800 1950 制造費(fèi)用（元） 2450 2750 2021 2800 2620 2680 要求：（ 1）用高低點(diǎn)不對(duì)制造進(jìn)行分析，并建立數(shù)學(xué)模型以便于公司對(duì)各類成本進(jìn)行控制。 A、上年度的實(shí)際銷售收入 B、預(yù)測(cè)年度的預(yù)計(jì)銷售增長(zhǎng)率 C、實(shí)際的銷售利潤(rùn)率 D、上年度的預(yù)測(cè)銷售收入 E、預(yù)計(jì)的銷售利潤(rùn)率 相關(guān)成本分析法是指在備選方案收入相同的情況下，只分析各備選方案增加的（ BD）之和。 A、移動(dòng)加權(quán)平均法 B、 移動(dòng)平均法 C、 指數(shù)平滑法 D、 算術(shù)平均法 在產(chǎn)銷量上升時(shí)，經(jīng)營(yíng)杠桿率（ B） . A、上升 B、 下降 C、不變 D、成正比例變動(dòng) 相關(guān)成本是指與特定的決策方案相聯(lián)系的、能對(duì)決策產(chǎn)生重大影響的、在短期經(jīng)營(yíng)決策中必須予以考慮的成本。它是指產(chǎn)品銷售收入減去（ A）后的余額。要求：請(qǐng)計(jì)算投資中心的投資利潤(rùn)率和剩余收益。本月實(shí)際生產(chǎn) A掛燈 4000臺(tái)，共耗費(fèi) 9500機(jī)器小時(shí)。 A、全局性 B、公平性 C、自主性 D、重要性 E、以上都是 作業(yè)成本法的主要特點(diǎn)（ ACD） A、作業(yè)成本法是以“作業(yè)”為中心 B、作業(yè)成本法是以“可控成本”為中心 C、作業(yè)成本法通常和適時(shí)生產(chǎn)管理制度相結(jié)合 D、作業(yè)成本法將計(jì)算重點(diǎn)放在了成本發(fā)生的前因后果上 E、以上都是 三、簡(jiǎn)答題 簡(jiǎn)述預(yù)算控制的程序與方法 簡(jiǎn)述成本中心的特點(diǎn) 四、 計(jì)算題 某電動(dòng)玩具生