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[多选题]
为了正确地进行成本费用归集与分配,要分清的费用界限包括
A
B
C
D
E
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A
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D
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相关题目
某企业采用计划成本进行材料的日常核算。月初结存材料的计划成本为20万元。当月入库材料的计划成本为80万元,发出材料的计划成本为70万元,材料成本差异率为 2%,则当月月末库存材料的实际成本为( )万元。
下列各种说法中,错误的是( )。
废品损失
下列有关辅助生产费用直接分配法的叙述中,正确的有( )
不存在季节性生产的工业企业,下列制造费用分配方法中,平时各月末(1至11月月末)“制造费用”科目可能存在期末余额的是( )
下列项目中,不属于期同费用的是
差额计算分析法
釆用定额成本法计算的产品成本中,如果月初在产品定额变动差异是正数,则说明
企业有供热、供电两个辅助生产车间,采用代数分配法核算辅助生产费用。1月份供热车间共归集辅助生产费用72000元,提供热蒸汽8000吨,其中向供电车间提供热蒸汽750吨。供电车间共归集辅助生产费用36000元,供电15000度,其中向供热车间供电2500度。则当月每吨热汽应分配辅助生产费用为( )元。
企业进行完工产品验收入库的会计核算时,可使用的科目有( )。
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1.
已知E(X)=2,E(Y)=2,E(XY)=4,则X,Y的协方差Cov(X,Y)=().
2.
在供需平衡的运输问题中,供应点的个数为m,需求点的个数是n,若以西北角法求得其初始运输方案,则该方案中空格的数目应为( )
3.
11.元朝的最高监察机构是
4.
3.在借贷期限内根据市场资金供求变化定期调整的利率是
5.
Directions:There are five reading passages in this part. Each passage is followred by four questions. For each question there are four suggested answers markedA, B,C and D. Choose the best answer and blacken the corresponding letter on the A nswer Sheet.Passage One Debate is a valuable way to practise communicating. It can a1so bring long lasting rewards, especially for people working with Western businesses. The main activity of debate is presenting one’ s opinion and suppmting it with evidence, such asstatistics or facts. It is a way of per suasive communication.Charles Lebeau helped create the' Discover Debate" method. He says debate is important to understanding how people communicate in Western business. Successful debaters learn how to give their opinkm, reasans and support.^ What we are trying todo is to develop a kind of thinking or approach to discussion and how to inter act(交流) with someone else' s opinion, rather than brush their opinion aside.Debate skills are also important in selling a product, he says. In that si tuation, the judges are the customem." So on Monday, for example, one company may come in and present their case to the customer and they" 11 make as strong a ease as they can. 0n Tuesday, the next day, another company will come in and present their ease to the customer. Usually the party that can present the strongest case wins”Debate also strengthens critical thinking. In other words, it helps students 1 earn to ask questionsand try to understand someone’ s reasons and evidence. lift .Lebeau points out that successful debaters learn to listen carefully to what other people are saying. Then, they look for the weak points in someone else’ s opinionor argument. He says debate teaches a systematic way of questioning.Successful debaters also learn to think from someone else' s point of view. Mr. Lebeau says debate can help broaden the mind." There's an expression in English : don' t criticize another person before you have walked in their shoes. I think the wonderful thing about debate is, it puts us in another person’ s shoes.
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