某企业生产A产品,共有三个型号A1、A2、A3;目前该企业面临一个难题:A1型号产品

题型:问答题

问题:

某企业生产A产品,共有三个型号A1、A2、A3;目前该企业面临一个难题:A1型号产品市场竞争力减弱,其产品价格不得不降低。为了分析其产品的竞争力,有关产品的成本资料如下:
(1)制造费用共计441万元,制造费用的分摊是以单一的人工小时来分配;
(2)直接人工成本工资率8元;
(3)价格按成本加20%来定价;
(4)有关产品明细资料:

项目 A1 A2 A3
单位产品材料 25元 62.5元 105元
单位工时 0.5小时 1小时 1小时
预计产量 20000 10000 10000
(5)该企业的制造费用的明细项目如下:机械加工活动的费用:278万元;服务辅助活动的费用:59万元;厂房折旧:104万元。
(6)三个型号产品消耗上述资源情况如下:
项目 A1 A2 A3
机器小时 40% 15% 45%
服务、辅助活动 47% 6% 47%
占用不动产 42% 18% 40%
要求:根据上述资料计算分析:

根据计算分析结果说明该企业产品的竞争力。

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
完形填空。
     Shirley Yeats is certainly a very brave woman! At the age of sixty-seven, she  1  to take a trip round the
coast (海岸) of Malaysia. Everything was fine  2  one day, as she was going back to her room on the  3 , she
saw smoke coming out of another room. She  4  the captain from her room at once and told him about the fire.
Then she went up on deck (甲板) to see  5  she could do to help. The fire spread (蔓延) very quickly and soon 
 6  was completely out of control. The captain decided to get all the passengers out as  7  as possible.
     Many of the other passengers were  8 , but Shirley remained calm (镇静的). She even helped the other
passengers to  9  the lifeboats.
     All 1,000 passengers were in the lifeboats and not one passenger  10  in the fire. Shirley was one of the
last people to leave. Later, she told reporters," I was very afraid,  11  I always knew what I had to do. I  12  
all my years as a teacher helped----all that time telling people what to do!"
( )1. A. stopped 
( )2. A. since   
( )3. A. way     
( )4. A. phoned  
( )5. A. if      
( )6. A. she     
( )7. A. quickly 
( )8. A. sleepy  
( )9. A. get into
( )10. A. lost   
( )11. A. and    
( )12. A. need   
B. used      
B. after     
B. ship      
B. told      
B. how       
B. he        
B. much      
B. terrified 
B. get back to
B. killed    
B. but       
B. like      
C. had     
C. until   
C. land    
C. asked   
C. what    
C. that    
C. well    
C. tired   
C. get off 
C. hurt    
C. so      
C. think   
D. decided   
D. before    
D. road      
D. ordered   
D. where     
D. it        
D. usually   
D. lazy      
D. get up to               
D. died      
D. or        
D. hate      
题型:问答题
主链上有6个碳原子,有甲基、乙基两个支链的烷烃有(  )

A.2种

B.3种

C.4种

D.5种

题型:问答题

资产公司投资余额不得超过现金资本金的()。

A、1/2

B、60%

C、2/3

D、70%

题型:问答题

坚持和服从党对军队的绝对领导是()关于军队建设理论的基本要求。

A.马克思主义

B.毛 * * 思想

C.邓 * * 理论

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晶体管调节器主要是利用()特性来控制发电机的(),从而使发电机的()保持恒定。

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