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【单选题】
某公司本年5月发生下列业务(期初无在产品): (1)生产甲产品领用材料50000元,生产乙产品领用材料40000元,车间一般性耗用材料1000元。(2)分配本月职工工资100000元,其中,甲产品生产工人工资60000元,乙产品生产工人工资20000元,车间管理人员工资9000元,行政管理人员工资11000元。 (3)计提固定资产折旧,其中,生产用固定资产折旧12000元,管理用固定资产折旧800元。 (4)本月投产的甲产品100件和乙产品200件已全部完工。分配后的成本总额分别为126500元、65500元。 (5)销售甲产品40件,每件价格2000元,价款共80000元,增值税13600元,款已收到存入银行。 要求:根据上述资料,回答第1~5题。 业务(4)正确的会计分录为( )。
A.
借:库存商品192000 贷:生产成本192000
B.
借:生产成本192000 贷:库存商品192000
C.
借:库存商品——甲产品126500 ——乙产品65500 贷:生产成本——甲产品126500 ——乙产品65500
D.
借:生产成本——甲产品126500 ——乙产品65500 贷:库存商品——甲产品126500 ——乙产品65500
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【判断题】大学生求职签合同时,合同一般应包括工作时间.薪酬数额.薪酬支付时间.薪酬支付方式。
A.
正确
B.
错误
【单选题】( )被称作为“经济的润滑剂”
A.
通货膨胀
B.
温和的通货膨胀
C.
奔驰的通货膨胀
D.
恶性通货膨胀
【简答题】Complete the following summary of Text I, using the words in the text. Public relations (PR) (1) h_________ about bad news and (2) p___________ politicians, companies and celebrities is to secure posi...
【判断题】Bruce is talking to Bill about the new marketing plan. Watch the video clip and tick (√) those statements that are true. u01p41.mp4 clarify v. 澄清;阐明 objective a. 客观的 involve v. 包含;牵涉;使卷入;使参与 outstandi...
A.
正确
B.
错误
【单选题】(p. 10) Which of the following statements about services is true?
A.
A service economy produces services at the expense of other sectors.
B.
Service jobs are low paying and menial.
C.
Service production is labor intensive and low in productivity.
D.
Service is a necessary evil for manufacturing firms.
E.
Marketing and managing services presents issues and challenges not faced in manufacturing and packaged goods companies.
【简答题】Work in pairs and answer the following questions about the Text. 1. What is the definition of marketing? 2. How many marketing mix models are given in the text? What are they? 3. What elements does t...
【单选题】A good way to think about the S-T-P process is that it is an analytical approach that helps the firm make important ‘where’ (target market _______) and ‘how’ (product positioning) marketing strategy d...
A.
segmentation
B.
categorization
C.
evaluation
D.
selection
【简答题】Before a company starts a new p___1____, they must collect and study information about what people want and need. So, they do m_____2________. The boss of the company needs a lot of information...
【单选题】宏观经济的目标包括经济增长,物价稳定,国际收支平衡和( )被称作为“经济的润滑剂”
A.
经济周期
B.
贸易顺差
C.
经济发展
D.
充分就业
【单选题】大学生求职签合同时,合同一般应包括以下主要事项()。
A.
具体工作时间
B.
确定的薪酬数额
C.
薪酬支付时间
D.
以上都是
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