甲公司采用计划成本对材料进行日常核算。2013年12月,月初结存材料计划成本为200

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问题:

甲公司采用计划成本对材料进行日常核算。2013年12月,月初结存材料计划成本为200万元,成本差异为超支4万元;本月入库材料计划成本为800万元,成本差异为节约12万元;本月发出材料计划成本为600万元。假定甲公司按月末材料成本差异率分配本月发出材料应负担的材料成本差异,甲公司本月末结存材料实际成本为()万元。

A.394.7

B.396.8

C.399.2

D.420.0

考点:注册税务师财务与会计注册税务师(财务与会计)模拟试题四
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At the beginning of the twentieth century, North American society held, as an ideal, the Nuclear Family. This presumably perfect residential, social, and economic unit consisted of an adult male, an adult female and their minor children. This structure was thought to be stable and long lasting.
However, a few decades later, the structure of that ideal family was being altered radically even while it was being touted as the structure to be aimed for. Popular magazines bemoaned the loss of the Nuclear Family and its replacement with inferior forms.
There are a number of factors that are acting in concert to apply pressure on the Nuclear Family and generate a variety of new structures. Some of these are:
The definition of marriage has changed somewhat in that few people now consider it to last "until death do us part". The concept of monogamy (the marriage of one man and one woman) has been modified to a form now referred to as serial monogamy (the marriage of one man and one woman at a time). This reflects the increasing equality of women and men in terms of economic advantage and the recognition that many women no longer depend on men for their survival. Women are acquiring independence and have become empowered to make their own choices. With this independence, the need to form a relationship with a man becomes less important. This change embodies the concept that the marriage is temporary and can be terminated by either partner at any time. Associated with this, of course, is the relaxation of the divorce laws and the significant reduction of the shame that had one time been attached to divorce.
The economy of North America has resulted in a two-tier system of a few rich who control most of the resources and a large portion of the population who control almost none of the resources. Because of this, many couples are forced to have both partners with full-time jobs outside the home. There are unintended byproducts of the need for a double income. The most important of these is the replacement of a mother-oriented socialization of children to a "stranger-oriented" socialization system reflected in the growth of the childcare industry. Also, either partner is financially able to end the marriage without significant hardship.
The combination of these changes will in the coming decades have a profound effect on the structure of the family of North America. As a result, the family will be a fluid, constantly changing structure with variable household arrangements as the norm.

In the middle of the twentieth century, people in North America ______.

A.were tired of the Nuclear Family

B.wanted to give up the Nuclear Family

C.believed that the Nuclear Family was hopeful

D.were indifferent to the Nuclear Family

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()是指横筑于易受侵蚀的小沟道或小溪中的小型固沟、拦泥、滞洪建筑物,高度在5m以下。

A.反坡梯田

B.淤地坝

C.沟头防护工程

D.谷坊

题型:单项选择题

固定资产是指使用期限( )的房屋及建筑物、机器、机械、运输工具及其他与生产经营有关的设备、器具、工具等。

A.超过1年

B.2年以上5年以内

C.超过3年

D.不超过5年

题型:单项选择题

工程网络计划中工作的自由时差和总时差均表示工作所具有的机动时间,如果计划工期等于计算工期,则()。

A.自由时差就等于总时差

B.自由时差大于总时差

C.自由时差不会超过总时差

D.自由时差小于总时差

题型:单项选择题

软产道裂伤引起出血,其出血量与下列哪些因素相关:

A.裂伤部位

B.裂伤程度

C.裂伤时间

D.是否累及血管

E.是否因全身疾病

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