【正文】 tee and General Secretary Xi Jinping important instructions on the revised low political criterion and Regulations , highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a longterm, advance as a whole, with Bu Xiuding independent rule and rule . Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and selfdiscipline required specific, awaken the party constitution of party passes party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules. the revision of the code and rule is Method in adhere to the regulations established for the purpose of bining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and selfdiscipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue de, mainly refers to the party39。 two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue。 the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。s leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the code and rule , reflects the party39。 the fourth part on how to grasp the implementation of the two regulations of the party. code and Regulations revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and Chinese Communist Party discipline and Punishment Regulations column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation。 the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party。 解：直接人工差異=實(shí)際人工成本一標(biāo)準(zhǔn)人工成本 =6000元一400件12元/件=1200元其中：工資率差異=l000h(6000／10005)元/h =1000h(65)元/h =1000元人工效率差異=(1000960)h 5元/h =40h5元／h=200元工人張力裝卸A產(chǎn)品100件，裝卸B產(chǎn)品60件，則該工人的工資是多少？該工人的工資= 100件／件+60件／件=108元 車(chē)工王林本月加工包裝A產(chǎn)品300個(gè)，每個(gè)定額工時(shí)30min，包裝B產(chǎn)品198件，每件定額工時(shí)10min，應(yīng)得計(jì)件工資是多少？計(jì)算如下：完成工時(shí)定額=(300個(gè)30min／個(gè)+198件10min／件)／60min=183h應(yīng)得的計(jì)件工資=183h（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。解：直接材料成本差異=實(shí)際成本一標(biāo)準(zhǔn)成本 =3500kg／kg一400／kg =1750元一992元=758元其中： 直接材料價(jià)格差異=3500 kg(—)元／kg=350元 直接材料用量差異=(3500—400)kg0．40元／kg=408元本月包裝A產(chǎn)品400件，實(shí)際使用工時(shí)1000h，支付工資6000元；包裝單位產(chǎn)品的人工標(biāo)準(zhǔn)成本是12元／件，即標(biāo)準(zhǔn)工資率為5元／h。某遠(yuǎn)洋運(yùn)輸企業(yè)用20英尺集裝箱100只，40英尺集裝箱50只，月份共支付集裝箱固定費(fèi)用600000元，輪航次裝20英尺集裝箱10只，該航次計(jì)25天，應(yīng)攤集裝箱固定費(fèi)用是多少？計(jì)算如下： 每標(biāo)準(zhǔn)箱天集裝箱固定費(fèi)用= 600000/30(100+250)元=100元 應(yīng)攤集裝箱固定費(fèi)用=每標(biāo)準(zhǔn)箱天集裝箱固定費(fèi)用船航次應(yīng)攤集裝箱固定費(fèi)用=100元／天箱25天10箱=25000元明泰公司本月生產(chǎn)A包裝物400件，耗用某種材料3500kg，／kg；。該船月份船舶固定費(fèi)用應(yīng)如何計(jì)算分配？計(jì)算分配如下： 該船每營(yíng)運(yùn)天船舶固定費(fèi)用=900000元/30天=3000元／天； 該船第2航次應(yīng)負(fù)擔(dān)船舶固定費(fèi)用=3000元／天 20天=60000元： 該船第3航次應(yīng)負(fù)擔(dān)船舶固定費(fèi)用=3000元／天8天=24000元： 該船與運(yùn)輸無(wú)關(guān)工作應(yīng)負(fù)擔(dān)船舶固定費(fèi)用=3000元／天 2天=6000元。保本運(yùn)輸周轉(zhuǎn)量＝ ——————————————————n 單位運(yùn)價(jià)（1－營(yíng)業(yè)稅率）－單位變動(dòng)成本＝某運(yùn)輸企業(yè)在今年第一季度的運(yùn)輸計(jì)劃是總運(yùn)量為3500千噸公里，單位運(yùn)價(jià)為150元/千噸公里，實(shí)際上第一季度末實(shí)際運(yùn)輸周轉(zhuǎn)量為3600千噸公里，而實(shí)際這一季度平均運(yùn)價(jià)為145元/千噸公里，請(qǐng)從運(yùn)輸總成本和單位成本的計(jì)劃完成程度和完成率進(jìn)行季度分析。如實(shí)際產(chǎn)量120臺(tái)的實(shí)際耗用為900小時(shí)，請(qǐng)計(jì)算變動(dòng)制造費(fèi)用效能差異和變動(dòng)制造費(fèi)用耗用差異。如生產(chǎn)120臺(tái)共耗用900工時(shí)，請(qǐng)計(jì)算人工效能差異和工資率差異。請(qǐng)計(jì)算出價(jià)格差異、數(shù)量差異。 該產(chǎn)品的目標(biāo)單位變動(dòng)成本為=單位售價(jià)（利潤(rùn)+固定成本）/預(yù)計(jì)銷(xiāo)售量=50元/件（20000元+3000元）/1150件=30元/件（1）某廠某產(chǎn)品的材料耗用定額為10公斤，每公斤標(biāo)準(zhǔn)價(jià)格為1元，材料標(biāo)準(zhǔn)成本為10元（101）。該產(chǎn)品的目標(biāo)利潤(rùn)為20000元，據(jù)市場(chǎng)調(diào)查估算的銷(xiāo)售量為1150件。n四、計(jì)算題某車(chē)間加工一種新產(chǎn)品投放市場(chǎng)，據(jù)分析，其單價(jià)不能高于同類(lèi)產(chǎn)品單價(jià)的120%，即單價(jià)不能超過(guò)50元。 n（4）流通加工組織者是從事物流工作的人，能根據(jù)客戶的需要進(jìn)行加工活動(dòng)，滿足其需求。 n（2）流通加工一般是簡(jiǎn)單加工，而不是復(fù)雜加工，如為商品進(jìn)行價(jià)格貼付、標(biāo)簽貼付等，流通加工只是對(duì)生產(chǎn)加工的一種輔助及補(bǔ)充。 n不合理配送的表現(xiàn)形式主要有： n（2）配送成本控制的方法na．絕對(duì)成本控制nb．相對(duì)成本控制1流通加工作用有哪些？?（1）增強(qiáng)物流系統(tǒng)的服務(wù)水平；?（2）提高效率，降低損失；?（3）增加物流企業(yè)收益；?（4）流通加工為配送創(chuàng)造了條件。倉(cāng)儲(chǔ)量減少，周轉(zhuǎn)量加大，表明社會(huì)需求旺盛；反之則表明需求不足。（5）市場(chǎng)信息的傳感器。