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新型材料公司生产航空工业所用的一种特殊材料,该材料生产分为两个步骤:先将化工原料制成颗粒材料,然后将颗粒材料制成板材。颗粒材料和板材都包括白色和灰色两个品种。公司设有两个基本生产,一生产颗粒材料,二生产板材。一生产耗用的原材料一次投入,期末在产品平均完工程度为50%,制成颗粒材料转入半成品仓库,一部分供应二生产板材,另一部分对外出售。二生产耗用的半成品和其他原材料开始生产投入,期末在产品平均完工程度为60%。该公司设有两个辅助生产:蒸汽提供生产用气和采暖用气,供电提供生产用电和办公用电。该公司成本采用逐步结转分步法:共同耗用的材料费用按投产量定额成本分配;工资及福利费按生产工人工时分配;辅助生产费用采用直接分配法,按直接耗用量分配;制造费用按生产工人工时分配;完工产品和在产品之间按约当产量分配成本,半成品计价采用先进先出法。2013年1月份有关成本计算资料如下。(除非特别指明,单位为元)(1)产量。 (2)材料费用。一领用化工原料75000元用于生产颗粒,该原料为白色和灰色颗粒材料共同耗用,白色颗粒材料的单耗定额为80元/千克,灰色颗粒材料的单耗定额为50元/千克。两种颗粒材料还分别各自领用5000元的专用原料。一领用间接有机物料2700元。二生产领用原材料15000元,其中:7000元用于白色板材生产,8000元用于灰色板材生产。二领用间接有机物料3400元。蒸汽领用材料1200元,供电领用材料2800元。(3)人工费用。一生产工人工资50000元,管理人员工资4000元;二生产工人工资36000元,管理人员工资3000元;蒸汽生产工人工资7000元,管理人员工资1000元;供电生产工人工资5000元,管理人员工资1000元;福利费按工资的14%计算。(4)辅助生产费用。辅助生产不单独设置"制造费用"账户,辅助生产成本设置"原材料"、"工资及福利"和"其他"3个项目。"原材料"项目登记的全部材料费用;"工资及福利"项目登记生产工人和管理人员的工资及福利费;除此以外的其他费用均记在"其他"项目。蒸汽"其他"项目本月发生额为39680元;供电"其他"项目本月发生额为50360元。各产品、部门耗用的蒸汽和电力数量如下表: (5)制造费用。"制造费用"账户设有"材料"、"工资"、"采暖"、"电费"和"其他"5个项目。"其他"项目本月发生额:一1740元;二4580元。(6)期产品。一"白色颗粒"本月产品结存300千克,各成本项目数额如下表: 二"白色板材"本月产品结存100平方米,各成本项目数额如下表: (7)半成品。"白色颗粒"半成品月初结存270千克,单位成本230元,总成本62100元。本月10日出售100千克,在出售时结转成本。二生产领用400千克,在月末结转成本。要求:根据上述资料,不考虑其他因素,回答下列问题。 蒸汽生产费用及其分配正确的为()。
A.
一车间白色颗粒蒸汽费用10000元
B.
二车间白色板材蒸汽费用11000元
C.
一车间制造费用采暖费用1200元
D.
二车间制造费用采暖费用3000元
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【多选题】东晋玄言诗的代表作家有(),其诗多谈玄理,枯淡寡味,无非是将玄理置入诗的躯壳而已。
A.
嵇康
B.
阮籍
C.
许询
D.
孙绰
【单选题】Directions: The bar chart shows the urban population living in slums, developing regions,1990–2014. Answer the question according to the information in the chart.Urban population living in slums and p...
A.
The proportion of urban population living in slums in the developing regions fell fromapproximately 46 per cent in 1990 to 30 per cent in 2014.
B.
Although the proportion of urban population living in slums declined, absolute numberof urban residents living in slums has been continuing to grow.
C.
Over 880 million urban residents are estimated to live in slums in 2014, less than in2012 but still significantly higher than other years.
D.
It can be inferred from the chart that the world’s total population living in cities in 2014increased dramatically in 2014 compared to that in 1990
【单选题】The bar chart shows the number and proportion of urban population living in slums in developing regions from 1990 to 2014. Answer the question according to the information in the chart. Which of the f...
A.
The proportion of population living in slums of developing regions was declining, but their numbers remained high.
B.
The year 2012 saw the largest population living in slums in urban areas of developing regions.
C.
From 1990 to 2014, urban populations living in slums in developing regions have been on the rise.
D.
The proportion of urban population living in slums fell to nearly 30% in 2014, which is almost 17% lower than that in 1990.
【单选题】Question 10 (Suggested completion time: 5 minutes) Directions: The bar chart shows the share of UN procurement from Global Compact members from 2010 to 2014. Answer the question according to the infor...
A.
The share of UN procurement volume from Global Compact members grew steadily over the five years in terms of absolute volume.
B.
In 2013, the total procurement volume dropped noticeably, and so did the procurement from Global Compact members.
C.
In 2014, the total procurement volume increased greatly, causing a drop in the share of procurement from Global Compact members.
D.
The proportion of procurement from Global Compact members was not in line with the general trend of procurement from Global Compact members.
【多选题】反映过渡金属元素性质的实验现象正确的是 ( ) 。
A.
鉴定 Cu 2+ 的试剂是 K 4 [Fe(CN) 6 ] ,现象是生成红棕色沉淀
B.
鉴定 Zn 2+ 的试剂是二苯硫腙, CCl 4 层由绿色变为棕色
C.
用奈斯勒试剂鉴定 NH 4 + ,现象是生成红棕色沉淀。
D.
Hg 2 (NO 3 ) 2 溶液中逐滴加入 KI 溶液至过量,现象是先生成黄绿色沉淀,然后沉淀溶解为澄清溶液,同时生成黑色沉淀。
【单选题】Passage TwoThe bar was set at nine inches higher than his personal best. That's only one inch off the Nationalrecord, he thought. He became more tense. Why was this happening to him now, he thought. H...
A.
2, 1, 4, 3
B.
1, 2, 3, 4
C.
3, 1, 2, 4
D.
1, 2, 4, 3
【简答题】下列说法中错误的是 (A) 配合物的形成体以过渡金属元素居多 (B) 配键是稳定的化学键 (C) 配键的强度和氢键相当 (D) 配体中可以没有孤电子对
【简答题】试以原子结构理论说明: (1)第四周期过渡金属元素在性质上的基本共同点; (2)讨论第一过渡系元素的金属性、氧化态、氧化还原稳定性以及酸碱稳定性变化规律; (3)阐述第一过渡系金属水合离子颜色及含氧酸根颜色产生的原因。
【简答题】How to approach Writing Test Part One &8226;This part tests your ability to write a short report expressing information which you are given in graphic form, such as bar charts, pie charts and graphs. ...
【单选题】Your company has 1,000 computers in the main office and 20 computers in store kiosks.All the computers run Windows 7 Enterprise.   The kiosk computers do not have network connections.  The company bra...
A.
Save the logo as Logo.png and copy the file to the C:///Windows/Branding/ directory on each kiosk computer. Createand distribute a new OpenSearch description file for the main office computers.
B.
Use the Internet Explorer Administration Kit (IEAK) to create a custom configuration-only deployment package on the main office computers. Enable automatic version synchronization and specify a flash drive for the path. Distribute the configuration package to the kiosk computers.
C.
Use the Internet Explorer Administration Kit (IEAK) to create a custom configuration-only deployment package on the main office computers. Create a deployment CD for the kioskcomputers.
D.
Use the Internet Explorer Administration Kit (IEAK) to create a custom configuration-only deployment package. Copy the setup file to a flash drive,and distribute the file to all computers.
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