某工业企业某月生产甲、乙两种产品共同耗用A原材料1440千克,耗用量无法按产品直接划

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问题:

某工业企业某月生产甲、乙两种产品共同耗用A原材料1440千克,耗用量无法按产品直接划分。甲产品投产100件,原材料消耗定额为10千克;乙产品投产150件,原材料消耗定额为4千克。A原材料的计划单价为5元/千克,材料成本差异率为节约2%。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(4)小题。

领用材料的会计分录为()。

A.借:生产成本-基本生产成本-甲4500-乙2700贷:原材料-A材料7200

B.借:生产成本-基本生产成本-甲3500-乙3700贷:原材料-A材料7200

C.借:制造费用7200贷:原材料-A材料7200

D.借:原材料-A材料5700贷:生产成本-基本生产成本-甲3000-乙2700

考点:初级会计资格第八章产品成本核算第八章产品成本核算题库
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What seemed like an unplanned comment about Syria's chemical weapons (武器) had a major effect on world events this week. American Secretary of State John Kerry spoke last Monday at a press conference in London. He was reacting to questions about possible American action to answer a chemical weapons attack believed to be likely in Syria. One reporter asked the secretary whether there is anything Syria's president can do to avoid an American military (军事的) strike.

"Sure, he can turn over every single bit of his chemical weapons to the international society in the next week."

Mr. Kerry made it clear that he was speaking theoretically, and did not expect anything like that to happen.

But Russia seized on the idea and persuaded Syria to do the same. That brought plans for American congressional (议会) votes on military action to a halt. President Obama has said he would accept a diplomatic settlement if it can be carried out. But that would likely take weeks, at least.

Mr. Obama has said the government of Syrian President Bashar al-Assad must be punished for breaking the nearly century old ban on the use of chemical weapons. He called for American action to prevent future use of chemical weapons in Syria. He suggested limited airstrikes on government targets. The airstrikes could happen quickly if Congress approves.

Joanna Kidd is a security expert with London's King's College. She says any move to place Syria's chemical weapons under international control would take a long time, if it could be done at all.

小题1:What does the author think of John Kerry’s statement at a press conference in London last Monday?

A.Theoretical

B.Practical

C.Unintended

D.Planned小题2:What does the underlined word “halt” probably mean?

A.stop

B.action

C.attention

D.debate小题3:According to the passage, which of the following statement is TRUE?

A.Russia thinks there was a chemical weapons attack in Syria.

B.Russia is against the American military strike on Syria.

C.Obama believes that a diplomatic settlement is on the way.

D.American Congress will approve Obama’s limited airstrikes.小题4:The belief shared by John Kerry and Joanna Kidd is________.

A.Bashar al-Assad’s administration should be punished for breaking the ban

B.Obama’s government has to prevent future use of chemical weapons in Syria

C.Syria's president can do nothing to avoid an American military strike

D.placing Syria's chemical weapons under international control is hard to achieve

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货币发行主体多元化有利于经济发展。()

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课程标准的条目“设计一份营养合理的食谱”在知识性目标要求中属于( )

A.了解水平
B.理解水平
C.应用水平
D.识记水平

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根据行政许可法的规定,下列有关行政许可的审查和决定的哪一种说法是正确的( )

A.对行政许可申请人提交的申请材料的审查,均应由行政机关两名以上工作人员进行
B.行政机关作出准予行政许可决定和不予行政许可决定,均应采用书面形式
C.行政机关作出准予行政许可决定后,均应向申请人颁发加盖行政机关印章的行政许可证件
D.所有行政许可均在全国范围内有效

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