【正文】 A 產品 B 產品 每臺機器銷售 45 60 銷售單價（元 /臺） 25 16 單位成本 單位變動成本（元 /臺） 11 7 固定制造費用（元 /臺） 12 8 要求：用貢獻毛益法作出生產何種產品的決策。 某飲料生產企業(yè)擬購置一種新設備，鳳價為 300000元，資金成本為 10%，該設備可使用 6年，按直線法折舊，期末無殘值。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）計算該項目的凈現值， （ 2）計算該項目的內含報酬率，（ 3）根據計算出的各項指標判斷此方案是否可行？ I% 10% 12% 14% 16% 6 年年金現值系數 6 年復利現值系數 解： （ 1）折舊 =300000／ 6=50000 每年經營現金凈流量 =20210+50000=70000 凈現值 =70000*（ P／ A， 10%， 6） 300000=70000*=304850300000=4850元 （ 2）內含報酬率 70000*（ P／ A， IRR=？， 6） =300000 （ P／ A， IRR=？， 6） = 運用內插法：（ P／ A， 10%， 6） = （ P／ A， 12%， 6） = 專業(yè)好文檔 IRR=10%+（ 12%10%） *（ ）／（ ） =% （ 3）從凈現值大于 0，內含報酬率大于資金成本呂 10%，都可以判斷此方案可行。從題目中的兩種產品的固定制造成本金額不一樣看，可以推出其不應該是一項無關成本，因為固定制造成 本如果是作為無關成本，應該 A和 B產品共用固定制造成本。 簡述預算編制的程序與方法 四、計算分析題 某公司甲產品 2021年 4季度各月的制造費用與相關歷史資料如下： 項目 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 制造費用（元） 2450 2750 2021 2800 2620 2680 要求：（ 1）用高低點不對制造進行分析，并建立數學模型以便于公司對各類成本進行控制。 A、上年度的實際銷售收入 B、預測年度的預計銷售增長率 C、實際的銷售利潤率 D、上年度的預測銷售收入 E、預計的銷售利潤率 相關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、移動加權平均法 B、 移動平均法 C、 指數平滑法 D、 算術平均法 在產銷量上升時，經營杠桿率（ B） . A、上升 B、 下降 C、不變 D、成正比例變動 相關成本是指與特定的決策方案相聯系的、能對決策產生重大影響的、在短期經營決策中必須予以考慮的成本。它是指產品銷售收入減去（ A）后的余額。要求：請計算投資中心的投資利潤率和剩余收益。本月實際生產 A掛燈 4000臺，共耗費 9500機器小時。 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（ 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)成本法通常和適時生產管理制度相結合 D、作業(yè)成本法將計算重點放在了成本發(fā)生的前因后果上 E、以上都是 三、簡答題 簡述預算控制的程序與方法 簡述成本中心的特點 四、 計算題 某電動玩具生