E公司运用标准成本系统计算产品成本,并采用结转本期损益法处理成本差异,有关资料如下:

题型:问答题

问题:

E公司运用标准成本系统计算产品成本,并采用结转本期损益法处理成本差异,有关资料如下:
(1)单位产品标准成本:
直接材料标准成本=6公斤×1.5元/公斤=9元
直接人工标准成本=4小时×4元/小时=16元
变动制造费用标准成本=4小时×3元/小时=12元
固定制造费用标准成本=4小时×2元/小时=8元
单位产品标准成本=9+16+12+8=45元
(2)其他情况:
原材料:期初无库存原材料;本期购入3500公斤,单价1.6元/公斤,耗用3250公斤。在产品:原材料为一次投入,期初在产品存货40件,完工程度50%;本月投产450件,完工人库430件;期末在产品60件,完工程度50%。产成品:期初产成品存货30件,本期完工入库430件,本期销售440件。
本期耗用直接人工2100小时,支付工资8820元,支付变动制造费用6480元,支付固定制造费用3900元;生产能量为2000小时。
要求:

计算直接人工和变动制造费用的价差;

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

在下面的横线上填写出相应的句子。(6分)

                  ,洪波涌起。 (曹操《观沧海》)

⑵乡书何处达?                         。(王湾 《次北固山下》)

                     ,岁晏有余粮。(白居易《观刈麦》)

⑷夕阳西下,                   。(马致远《天净沙 秋思》)

                  ,                  ,盖追先帝之殊遇,欲报之于陛下也。(诸葛亮《出师表》)

题型:问答题

肝素抗凝血的主要作用机理是

A.抑制X因子激活

B.增强抗凝血酶Ⅲ的活性

C. 去除Ca2+

D.促进纤维蛋白溶解

E.抑制血小板的作用

题型:问答题

The days of Europeans relaxing in the cafe with a newspaper and a seemingly endless cup of coffee appear to be numbered.A new English expression is popular in Europe these days:“coffee to go.”

“Five or ten years ago it was much more normal to sit in a cafe for several hours than it is nowadays,”says Joann,who works in a central Berlin coffee bar owned by the Canadian coffee and bakery chain Tim’s.

“There is a trend towards a more fast-paced life.But people still act surprised  when you ask if the coffee is‘to go’.You mean I can take it with me? they ask..”

“Europe is often five or eight years behind trends in America,”says Joann.“In the States.‘coffee to go’is part of everyday life.”

Owing in part to Starbucks,it appears to be very much part of everyday life in many other countries too.

The Seattle-based group compete with a growing number of global chains in attempting to reshape coffee drinking cultures in regions including Asia and the Middle East.

The US is the model for continental Europe’s new“coffee to go”culture:Each of the new cafe bars offers bagels,muffins,brownies and cookies to go with the coffee.

But then,“coffee to go’’might sound a little odd to English ears used to the words “takeaway”or take one.

It does sum up the brisker pace of life since the city resumed its status as the German capital following the fall of the Berlin wall in 1989.

As one more sign of the changing times,one of Berlin’s most venerable(古老而庄重的)coffee houses,cafe Einstein,has followed the trend by opening a small chain of coffee shops across the city.

Taking coffee,slowly and in decorous(端正的)surroundings,has been a feature of European coffee houses,particularly in German speaking countries,for decades.

For the elderly citzens of Vienna it amounts to a ritual(仪式)when they gather in coffee houses around the city for a cup of their favovrite drink and a piece of rich,creamy cake.

小题1:From the passage,we can see that      .

A.“coffee to go” springs in Europe these days

B.Europe is often a few years before trends in America

C.America often follows Europe’s “coffee to go”culture

D.it’s easy to reshape coffee drinking cultures in the Middle East小题2:Every new cafe bar offers some        to go with the coffee

A.food

B.newspaper

C.drink

D.music小题3:More and more Europeans have takeaway coffee because        .

A.Europeans live a more fast-paced life now

B.The coffee is much cheaper

C.Europeans are used to taking away the coffee

D.the coffee is easy to take away小题4:The characteristic of European coffee houses is        .

A.“coffee to go ”as part of daily life

B.sitting in a cafe bar for several hours

C.having coffee slowly in a pleasant atmosphere

D.taking away coffee in a hurry

题型:问答题

准贷记卡书面挂失的手续费为每笔()。

A.10元

B.20元

C.30元

D.50元

题型:问答题

实战训练的“四落实”指的是()

A、标准

B、人员

C、内容

D、时间

E、场地

F、效果

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