【導讀】1．下列選項中，不是在管理會計初級階段產(chǎn)生的。3．現(xiàn)代企業(yè)會計的兩大分支：除了財務會計還有。4．管理會計的會計主體不包括。6．管理成本是對企業(yè)為了特殊管理目的而引入或建立的各類成本概念的總稱。7．通過成本性態(tài)的分析，把企業(yè)全部成本最終分為。9．低坡式混合成本又稱。12．在完全成本法下，其利潤表所提供的中間指標是。13．如果某期按變動成本法計算的營業(yè)利潤為8000元，該期產(chǎn)量為4000件，銷售量為2021件。固定性制造費用總額為4000元，則按完全成本法計算的營業(yè)利潤為。14．下面哪種表述不屬于變動成本法的優(yōu)點。上升20%時，想保持保本銷售量不變，單價應調(diào)整為。變動成本法的缺點：變動成本法所計算出來的單位產(chǎn)品成本，不符合傳統(tǒng)的成本觀念的要求；變動成本。法不能適應長期決策的需要；采用變動成本法對所得稅有一定影響。7月份預計產(chǎn)量5500臺，用高低點法預計7月的總成本是多少？

　　

【正文】 關(guān)成本，因為固定制造成 本如果是作為無關(guān)成本，應該 A和 B產(chǎn)品共用固定制造成本。如果固定制造成本不是無關(guān)成本的話，則不能簡單地采用貢獻毛益法。 某飲料生產(chǎn)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。使用該設備，每年可為企業(yè)增加營業(yè)凈利 20210元。 要求：（ 1）計算該項目的凈現(xiàn)值， （ 2）計算該項目的內(nèi)含報酬率，（ 3）根據(jù)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(xiàn)值系數(shù) 6 年復利現(xiàn)值系數(shù) 解： （ 1）折舊 =300000／ 6=50000 每年經(jīng)營現(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)含報酬率 70000*（ P／ A， IRR=？， 6） =300000 （ P／ A， IRR=？， 6） = 運用內(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)含報酬率大于資金成本呂 10%，都可以判斷此方案可行。 專業(yè)好文檔 If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。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。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。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 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。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。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it39。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。t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters). cause there