甲公司2012年生产A、B两种可比产品和C产品(属于不可比产品)。2011年A、B产

题型:问答题

问题:

甲公司2012年生产A、B两种可比产品和C产品(属于不可比产品)。2011年A、B产品的单位成本分别为1000元和800元,实际产量分别为500件和400件;2012年A、B产品计划产量分别为550件和500件,计划单位成本分别为980元和780元,实际产量分别为600件和550件,累计实际总成本分别为594000元和434500元。2012年C产品计划产量为250件,计划单位成本为400元,实际产量为300件,累计实际总成本为123000元。
要求:

计算甲公司2012年可比产品成本降低额和降低率。

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:问答题

八会穴中髓会何穴

A.大杼

B.阳陵泉

C.膻中

D.中脘

E.绝骨

题型:问答题

信用证规定的到期日为2006年5月31日,而未规定最迟装运期,按《UCP600》的规定,可理解为()。

A.最迟装运期为2006年5月10日

B.最迟装运期为2006年5月16日

C.最迟装运期为2006年5月31日

D.该信用证无效

题型:问答题

A

BEUING (Associated Press 美联社) —China has a growing middle class, a tradition of expecting education and 21 million new babies every year. Selling educational toys should be easy.

While China may be the world’s biggest toy maker, many of the best are exported. Department stores here do not have enough toys of high quality. It is said that the demand for educational toys is low.

A US company, Baby Care, is trying to change that with a new way to sell toys in China.

Baby Care works basically together with doctors in Beijing hospitals.  People who join the company’s "mother club" can get lectures and newsletters on baby and child development at no extra cost, if they agree to spend 18 dollars a month on the company’s educational toys and child-care books.

"We want to build a seven year relationship with those people," said Matthew J. Estes, Baby Care’s president. "It starts during pregnancy (孕期), when the anxiety and needs are highest." Baby Care works on a one-to-one basis. Doctors, nurses, and teachers paid by Baby Care advise parents and explain toys that are designed for children at each stage of development to age six.

Baby Care opened its first store in China last June in a shopping center in central Beijing and another near Beijing Zoo. It plans to have 80 stores in China within six years.

It is a new model for China and develops a market in young children’s education and health that no other companies are in.

小题1:What do the first two paragraphs mainly tell us?

A.Educational toys and foreign toy markets.

B.Problems with China’s toy market and education.

C.Reasons for pushing sales of educational toys in China.

D.Baby population and various kinds of toys made in China.小题2: Which of the following is a fact according to the passage?

A.Club members buy Baby Care products for free child care advice.

B.Doctors in Beijing help in making Baby Care products.

C.Parents are encouraged to pay $ 18 for club activities.

D.Baby Care trains Chinese doctors at no extra cost.小题3: Baby Care is developing its business in China by ___________.

A.opening stores in Beijing hospitals

B.offering 18 month courses on child care

C.setting up children’s education centers

D.forming close relationships with parents小题4:Which of the following would be the most suitable title for the passage?

A.Mother’s Club in China.

B.Baby Care and Doctors.

C.American Company Model.

D.Educational Toys in China.

题型:问答题

basal body (基体)

题型:问答题

下列体位与褥疮好发部位的关系不正确的是()。

A.仰卧—骶尾部

B.侧卧—髂部

C.俯卧—内踝

D.坐位—坐骨结节

E.侧卧—肩峰部

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