甲公司生产A、B两种产品,采用品种法计算产品成本。2010年1月甲公司基本生产车间相

题型:问答题

问题:

甲公司生产A、B两种产品,采用品种法计算产品成本。2010年1月甲公司基本生产车间相关资料如下:
(1)1月1日,公司无在产品。1月份又陆续投产A产品500件,投产B产品800件。当月加工A、B两种产品共领用乙材料6930公斤,实际成本为623700元。A产品和B产品的乙材料消耗定额分别为6公斤和5公斤。
(2)1月份共归集制造费用960000元,按机器工时比例法分配,当月加工A、B两种产品分别耗用机器工时12000小时和20000小时。
(3)采用在产品按定额成本计价法将生产成本在完工产品和在产品之间进行分配。当月为加工A产品和B产品,分别发生直接人工成本288000元和396000元。当月投产的A产品月内全部完工;当月完工B产品360件,月末未完工B产品的定额成本为510000元。
(4)向乙公司赊销当月生产的B产品20件。已知B公司已面临严重的财务困难,该笔销售货款的回收具有不确定性。甲公司向乙公司发出商品并开具增值税发票,发票注明:不含税售价60000元,增值税10200元。
(5)向丙公司销售当月生产的A产品400件,货款已收存银行,符合收入确认条件。
[要求]
(1)计算材料成本分配率并编制甲公司2010年1月生产产品领用材料的会计分录。
(2)计算制造费用分配率并编制甲公司2010年1月分配制造费用的会计分录。
(3)分别计算甲公司2010年1月A、B两种产品完工产品成本,编制当月完工产品验收入库的会计分录。
(4)编制当月向乙公司开具增值税发票及向乙公司、丙公司发出商品的会计分录。

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

下列选项中正确的是______。

A.职业道德是企业文化的重要组成部分

B.企业文化是职业道德的重要组成部分

C.职业道德独立于企业文化之外

D.职业道德与企业文化是同义的

题型:问答题

Passage One


There are two types of people in the world. Ahhough they have equal degree of health and wealth and other comforts of life, one becomes happy and the other becomes unhappy. This arises from the different ways in which they consider things ,persons, events and the resulting effects upon their minds.
People who are to be happy fix their attention on the convenience of things:the pleasant parts of conversation, the well prepared dishes, the goodness of the wine and the fine weather. They enjoy all the cheerful things. Those who are to be unhappy think and speak only of the opposite things. Therefore, they are continually dissatisfied. By their remarks, they sour the pleasure of society, offend (hurt) many people, and make themselves disagreeable everywhere. If this turn of mind was founded in nature, such unhappy persons would be the more to be pitied. The intention of criticizing and being disliked is perhaps taken up by imitation. It grows into a habit, unknown to its possessors. The habit may be p, but it may be cured when those who have it realize its bad effects on their interests and tastes. I hope this little warning may be of service to them, and help them change this habit.
Although in fact it is chiefly an act of the imagination, it has serious results in life since it brings on deep sorrow and bad luck. Those people offend many others;nobody loves them, and no one treats them with more than the most common politeness and respect. This frequently puts them in bad temper and draws them into arguments. If they aim at getting some advantages in social position or fortune, nobody wishes them success. Nor will anyone start a step or speak a word to favor their hopes. If they bring on themselves public objections, no one will defend or excuse them, and many will join to criticize their wrong doings. These should change this bad habit and be pleased with what is pleasing, without worrying needlessly about themselves and others. If they do not, it will be good for others to avoid any contact with them. Otherwise, it can be disagreeable and sometimes very inconvenient, especially when one becomes mixed up in their quarrels.

In this passage, the writer mainly______.

A.describes two types of people

B.laughs at the unhappy people

C.suggests the unhappy people should get rid of the habits of unhappiness

D.tells people how to be happy in life

题型:问答题

下列哪项不符合胃溃疡癌变的特点

A.上腹痛的规律性消失
B.食欲减退
C.进行性贫血、消瘦
D.大便潜血持续阳性
E.反酸烧心加重

题型:问答题

()是制定营销策略最重要的因素和出发点。

A.社会的需要 

B.顾客的需要和变化趋势 

C.政府的需要 

D.国家的需要

题型:问答题

旅客运输中违约金或赔偿金应在责任明确后10日内偿付,逾期则收取每日5%滞纳金。

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