【正文】 ion series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。 （ 140%）＝ 18000（元） 2. 某企業(yè)每年需用 A零件 2021件，原由金工車間組織生產(chǎn)，年總成本為 19000元，其中，固定生產(chǎn)成本為 7000元。 A. 錯(cuò)誤 B. 正確 四、計(jì)算題（共 2 道試題，共 40 分。（ B ） A. 錯(cuò)誤 B. 正確 13. 倒扣測(cè)算法是在事先確定目標(biāo)銷量的基礎(chǔ)上，首先預(yù)計(jì)產(chǎn)品的售價(jià)和銷售收入，然后扣除價(jià)內(nèi)稅和目標(biāo)利潤(rùn)，余額即為目標(biāo)成本的一種預(yù)測(cè)方法。 （ A ） A. 錯(cuò)誤 B. 正確 5. 共同成本是指那些由多個(gè)方案共同負(fù)擔(dān)的成本。 A. 機(jī)會(huì)成本 B. 沉沒(méi)成本 C. 差量成本 D. 專屬成本 E. 共同成本 8. 由多個(gè)方案共同負(fù)擔(dān)的成本，屬于（ BE ）。 A. 機(jī)會(huì)成本 B. 差量成本 C. 無(wú)關(guān)成本 D. 變動(dòng)成本 9. 那些由于過(guò)去的決策所引起，已經(jīng)發(fā)生并支付過(guò)款項(xiàng)的成本，稱為（ C ）。） 1. 以某一先進(jìn)單位產(chǎn)品成本作為目標(biāo)成本的一種預(yù)測(cè)方法稱為（ C ）。） 1. 本量利分析模型確立的前提條件包括（ ABCD ） A. 成本性態(tài)分析假定 B. 相關(guān)范圍假定 C. 線性假定 D. 基本模型假定 E. 目標(biāo)利潤(rùn)假定 2. 保本點(diǎn)的表現(xiàn)形式包括（ AB ）。 A. 直接材料 B. 直接工資 C. 儲(chǔ)存成本 D. 訂貨成本 E. 缺貨成本 三、判斷題（共 20 道試題，共 20 分。 （ B ） A. 錯(cuò)誤 B. 正確 8. 企業(yè)的貢獻(xiàn)邊際應(yīng) 當(dāng)?shù)扔谄髽I(yè)的營(yíng)業(yè)毛利。（ A ） A. 錯(cuò)誤 B. 正確 16. 實(shí)際中如果某項(xiàng)資源只有一種用途，則其機(jī)會(huì)成本為零。 解：銷售收入＝ 84000247。 解：變動(dòng)成本＝ 190007000＝ 12021（元） 外購(gòu)相關(guān)成本＝ 2021 82021＝ 14000（元） 自制相關(guān)成本＝ 2021 （ 12021247。s real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. He was also full of passion and tried his best to help poor people. Adventure of Shuke and Beita【舒克與貝塔】 Adventure of Shuke and Beita (Chinese: 舒克和貝塔 ) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who don39。s Film Festival Award in 1989. McDull【麥兜】 McDull is a cartoon pig character that was created in Hong Kong by Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug ics, McDull has since bee a central character in his own right, attracting a huge following in Hong Kong. The first McDull movie McMug Story My Life as McDull documented his life and the relationship between him and his McMug Story My Life as McDull is also being translated into French and shown in France. In this version, Mak Bing is the mother of McDull, not his father..