某公司A产品本月完工产品产量为3 000个,在产品数量为400个,完工程度按平均按5

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问题:

某公司A产品本月完工产品产量为3 000个,在产品数量为400个,完工程度按平均按50%计算;材料在开始生产时一次投入,其他成本按约当产量比例分配。A产品本月月初和本月耗用直接材料成本共计1 360 000元,直接人工成本共计640 000元,制造费用 960 000元。
要求:
(1)在完工产品和在产品之间分配直接材料、直接人工和制造费用。
(2)编制完工产品入库的会计分录(写出明细科目)。

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

关于血清学试验结果分析,描述不正确的是()。

A.试验阳性说明机体接触过相应病原体

B.单次试验阳性不能完全证明新近感染

C.试验阴性不能完全排除相应病原体感染

D.试验阳性即有辅助诊断意义

E.双份血清标本,后者抗体效价比前者高四倍或四倍以上时有诊断意义

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As The Economist went to press, Steve Fossett, a famed and fearless aviator who went missing over the Nevada desert on September 3rd, had not been found. But it was not for want of trying. Mr. Fossett has been the subject of one of the most intensive civilian manhunts in history—and also, fittingly, one of the most technological. Besides the usual panoply of search-and-rescue aircraft deployed by America’s Civil Air Patrol, which wound down its search on September 17th, a different sort of search effort is being conducted online, using satellite photographs.
These pictures of the search area are being provided by two firms that supply information to Google Earth: GeoEye and DigitalGlobe. The search itself is being co-ordinated by a corner of the Amazon empire called Mechanical Turk. This is an online job market which farms out tasks that humans are good at, but for which software is poorly equipped, like labeling images and transcribing speech. For the Fossett hunt, volunteers comb through the images and flag any that include what might be a plane or its wreckage.
Among those who keep track of slightly less high-profile missing-person cases, the story will be strikingly familiar. In January Jim Gray, one of Microsoft’s programming gurus, disappeared while sailing near San Fransisco Bay. Mr. Gray was as big a celebrity among computer geeks as Mr. Fossett is among thrill-seekers, and the story played out in the same way. A friend at Amazon, Werner Vogels, got in touch with DigitalGlobe, and the firm provided thousands of images. Within four days, Mechanical Turk was hosting the images and more than 10,000 volunteers were sifting through them—though to no avail, as Mr. Gray was never found.
Mechanical Turk’s director, Peter Cohen, says that now the search protocol has been established, conducting such "distributed" searches is much easier. The limiting factor is the satellite imagery—which obviously has to be up-to-date. At the moment, only three commercial satel-lites provide the kind of resolution that can help in efforts like the Fossett hunt. The firms that own them have governments as their main customers. This makes search-and-rescue imaging a secondary concern.
That looks set to change, though. DigitalGlobe launched its second satellite, WorldView-1, on September 18th, and will launch a third late next year. GeoEye will launch its second next spring. This machine should set a new record for commercial satellite resolution: just 41cm (though that will still not be quite good enough to spot people as well as planes). In total, these launches will double the amount of satellite time that can be dedicated to requests for instant pictures.
Cost, however, is less of a problem. Area such as the Nevada desert and San Francisco Bay are not strategic, so taking photographs of them does not displace paying customers—indeed, DigitalGlobe is not charging for the pictures being used in the Fossett hunt. With the extra capacity provided by the new satellites, the cost will drop even further. And Mr. Cohen is convinced that the internet will always come up with the few thousand volunteers needed to scour the resulting images. Far from being the invasion of privacy it was recently claimed to be, the technology behind Google Earth may in time grow to be a standard search-and-rescue tool.

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最早把科学作为一种社会建制研究的是()

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肺源性心脏病主要的死亡原因是

A.心力衰竭
B.心律失常
C.肝功能衰竭
D.呼吸衰竭
E.感染性休克

题型:问答题

治疗三叉神经痛的首选药物是

A.舒马普坦
B.地西泮
C.乙酰氨基酚
D.卡马西平
E.罗通定

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