電大管理會計小抄(最新完整版)-預(yù)覽頁
【正文】 ，屬于長期投資特點的有 (ABCD) 慢 內(nèi)部轉(zhuǎn)移價格應(yīng)遵循的基本原則有 (CDE) 致 ，避免主觀隨意性 分清各責(zé)任中心的成績和不足 三、簡答題 (每小題 10 分，共 20 分 ) 。 ? 答 :在只有一個投資項目可供選擇的條件下，需要利用評價指標(biāo)考察獨立項目是否具有財務(wù)可行性，從而作出接受或拒絕該項目的決策。 答 :貢獻(xiàn)邊際率是指貢獻(xiàn)邊際占銷售收人的百分比。 準(zhǔn)。 四、計算分析題 (共 50 分 ) 1. (15分 )某企業(yè)擬購人一套設(shè)備，有 131 和 B2兩種型號可供選擇，該企業(yè)采用平均年限 法計提折舊，所得稅率為 330o，預(yù)定投資報酬率為 14%，其他有關(guān)資料如下 : 項目 B1 B2 購置成本 202100 150000 有效期 5 5 預(yù)計殘值 20210 15000 預(yù)計稅前凈利 40000 30000 根據(jù)以上資料，采用凈現(xiàn)值法分析確定企業(yè)應(yīng)選購哪種型號的設(shè)備。要求計算 增加廣告費以后，保本額是多少 ? 答案 :貢獻(xiàn)邊際二 800000 一480000 =320210 貢獻(xiàn)邊際率 = 320210 800000 =40% 保本額 = 400000+ 202100 40% =1500000(元 ) ，第一、二年的產(chǎn)量分別為 3000。產(chǎn)品單價為 15 元 /件 。銷售及管理費用都是固定的，每年發(fā)生 額為 25000 元。為擴(kuò)大經(jīng)營規(guī)模，企業(yè)擬租用一臺專用設(shè)備，年租金為計劃期銷售單價和成本水平不變。 (5分 ) 要求 :做出該零件是自制或外購的決策。s level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the world39。s public security bureau shows some 100 foreign visitors enjoyed the 72hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2021. Around million came from abroad, an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widely echoed in Central Asian countries, being an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three w eeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They w ill show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi the start of the ancient Silk Road has positioned itself as the new starting point for the development of the Silk Road Economic Belt, w hich will strengthen China3
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