電大本科成本管理期末考試重點(diǎn)試題及參考答案資料小抄(參考版)
2025-06-09 22:46本頁面
【正文】 。如果我們一味逃避生活中的悲傷，悲傷只會(huì)變得更強(qiáng)烈更真實(shí) —— 悲傷原本只是稍縱即逝的情緒，我們卻固執(zhí)地耿耿于懷 By utilizing our breath we soften our experiences. If we dam them up, our lives will stagnate, but when we keep them flowing, we allow more newness and greater experiences to 。下面六個(gè)方法有助于你更完滿透徹地敞開心扉。我們假裝一切仿佛都不曾發(fā)生，以此試圖忘卻傷痛，可就算隱藏得再好，最終也還是騙不了自己。t remember his appearance. Baumgartner the disappointing news: Mission aborted. r 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 day today 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 c an expect a lot of turbulence. We often close ourselves off when traumatic events happen in our lives。 Then in high school, think don39。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同 的日子過成了同一天的樣子；或許是追溯過去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒 悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。s governing body, has also ordered an immediate investigation into the referee39。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 150th anniversary celebrations and will attend City39。t charge you more than 35% of your pensation if you win the case. You are clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the anisations listed under Fur ther help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. ation about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。 （ 3）保本量 =錯(cuò)誤 !未找到引用源。 ） 20210 錯(cuò)誤 !未找到引用源。 （ 1）保本點(diǎn) =錯(cuò)誤 !未找到引用源。該企業(yè)期末存貨中的固定成本是 3000 元，期初存貨中的固定成本是 2021 元。 （ 1）自制相關(guān)成本：直接材料 =2021 30=60000 直接人工 =2021 10=20210 變動(dòng)性制造費(fèi)用 2021 4=8000 專屬成本 =2021 合計(jì)： 90000 元 外購相關(guān)成本 =2021 46=92021（元）∴應(yīng)自制甲零件。 （ 2）如果該零件外購后，閑置的能力可以承攬零星加工業(yè)務(wù)，預(yù)計(jì)獲銷售收入 10000 元，發(fā)生變動(dòng)成本 4000 元，每件分配固定成本 2元。如果外購，外購單價(jià)為 46元。 13．某企業(yè)第一車間每月需要甲零件 2021 件，該零件既可以自制又可以外購。 加權(quán)貢獻(xiàn)邊際率 在此處鍵入公式。以上三個(gè)因素共同影響，使材料總成本上升了 316000元。 解：目標(biāo)利潤(rùn) =1000 100 20%=20210（元） 應(yīng)繳現(xiàn)金 =1000 100 10%+[10000+100000（ 130%） 17%]（ 7%+3%） =12190(元 ) 目標(biāo)成本 =2021012190=7810（元） 9． 根據(jù)下列表中資料，運(yùn)用因素分析法法計(jì)算確定各有關(guān)因素變動(dòng)對(duì)材料成本的影響。同行業(yè)先進(jìn)的銷售利潤(rùn)率為 20%。 要求：采用交互分配法計(jì)算分配修理、運(yùn)輸費(fèi)用。修理車間本月發(fā)生費(fèi)用 18000 元，提供修理工時(shí) 30000小時(shí)，其中：為運(yùn)輸部門修理 1500 小時(shí)，為基本生產(chǎn)車間修理 24000 小時(shí)，為行政管理部門修理 4500 小時(shí)，修理費(fèi)用按修理工時(shí)比例分配。 確 定各工序的 目標(biāo)成本。 (2)如果 A 產(chǎn)品由兩道工序組成，相關(guān)的成本結(jié)構(gòu)資料如下 :第一工序直接材料占 70%,直接人工和制造費(fèi)用各占 150o。另外還應(yīng)交納 70o 的城建稅和 3% 的教育費(fèi)附加。 增值稅率為 17% ，營業(yè)稅率為 100o，銷項(xiàng)稅與進(jìn)項(xiàng)稅的差額預(yù)計(jì)為 2021。 答案： .編制的成本計(jì)算單如下 : 項(xiàng) 目 直接材料 直接工資 制造費(fèi)用 合 計(jì) 月初在產(chǎn)品成本 6 800 5 600 4 8
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