企业利用甲设备生产A产品,每月正常产量为5000件,固定制造费用年预算金额为120万

题型:问答题

问题:

企业利用甲设备生产A产品,每月正常产量为5000件,固定制造费用年预算金额为120万元,A产品机器小时定额为10小时/件。
8月份计划生产5000件,实际生产4600件,机器实际运行43700小时,实际发生固定制造费用9.3万元(假设全部以银行存款支付)。
固定制造费用差异直接计入“本年利润”。
要求对8月份的固定制造费用进行如下处理:
(1) 计算固定制造费用总差异;
(2) 计算固定制造费用耗费差异;
(3) 分别计算固定制造费用能量差异、闲置能量差异和效率差异;
(4) 编制支付和分配固定制造费用的分录(差异采用三因素分析法分析);
(5) 编制结转固定制造费用耗费差异、闲置能量差异和效率差异的分录。

考点:注册会计师财务成本管理注册会计师财务成本管理
题型:问答题

I`m Tony. My best friends are Frank and Cindy. We often do many things together. Frank lives next to my home and we are in the same class. He is thirteen years old and tall and medium build. He has curly hair and blue eyes. He is good-looking and clever. He is good at math and often helps me with my homework. He likes wearing black pants and yellow T-shirts. Cindy doesn`t go to my school. She is eleven years old. She is thin and medium height. She has curly blonde hair and her eyes are brown. She is good-looking, too, but a little bit shy. She is good at playing the guitar. Her facorite subject at school is music. She often teaches Frank and me to play the guitar after class.

The three of us have great fun together, and we help each other and sometimes play video games at my house.

小题1:        eyes are blue.

A.Frank’s

B.Cindy’s

C.My

D.Tony’s小题2:     good at math .

A.Cindy is

B.Tony is

C.Frank is

D.I am小题3:      is good-looking ,but a little bit shy .

A.Frank

B.Cindy

C.Tony

D.My friend小题4:Where do they play video games ?

A.at school

B.at Frank’s house

C.at Cindy’s house

D.at Tony’s house小题5:What things do the three children do together ? They      .

A.play baseball

B.play video games

C.play the guitar

D.both B&C

题型:问答题

在X线立体定向放射治疗计划设计时,如果靶区周围有重要器官需要保护,利用Jell-O原理在下列哪项内去掉直接经过OAR到达病变的照射弧,改变重要器官和病变之间的剂量变化梯度()

A.矢状面

B.冠状面

C.中心

D.水平面

E.横截面

题型:问答题

(12分)已知N2+3H22NH3,根据下图判断:

A是_____________的物质的量浓度变化情况。反应开始时,C(N2)="_____________" ;2min时C(NH3)=_____________________,

0-2min内氢气的平均反应速率v(H2)= ___________________。

(2)一定条件下,可逆反应A2+B22C达到了化学平衡状态,经测得平衡时C(A2)= 0.5mol/L,C(B2)="0.1mol/L" C(C)=" 1.6" mol/L。若A2、B2、C的起始浓度分别以a mol/L、b mol/L、cmol/L表示,请回答:

①a、b应满足的关系是______________。

②a的取值范围是________,说明理由___________________________。

题型:问答题

下列不属于企业所得税纳税人的是()。

A.国有企业

B.集体企业

C.私营企业

D.个人独资企业和合伙企业

题型:问答题

配铰圆锥销孔时,用圆锥锖试装法控制孔径以圆锥销自由插入全长的()为宜。

A.40%~55%

B.60%~65%

C.70%~75%

D.80%~85%

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