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项目三 辅助生产费用的核算 ■ 业务训练 一、 [目的] 训练辅助生产费用分配的直接分配法 [ 资料] 光明工厂设有供电和运输两个辅助生产车间,20×5年6月末在分配费用前,供电车间本月生产费用为582400元,运输车间为537600元。本月供电车间供电1760000度,其中运输车间耗用160000度,产品生产耗用1200000度,基本生产车间照明耗用120000度,厂部管理部门耗用280000度。本月运输车间提供运输169600吨公里,其中供电车间9600吨公里,基本生产车间120000吨公里,厂部管理部门40000吨公里,见表3-1。 [ 要求] 采用直接分配法分配辅助生产费用,编制辅助生产费用分配表并作相应的会计处理。 表3-10 辅助生产费用分配表 20 ×5年6月 单位:元 项目 分配电费 分配运输费 数量(度) 金额 数量(吨公里) 金额 待分配费用 劳务供应总量 费用分配率 受益部门 供电车间 运输车间 产品生产 车间管理部门 厂部管理部门 合计
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【简答题】4.
The girls work out every morning, a_____ at losing weight.
【单选题】Girls' work is______ .
A.
harmful to the health because it is heavy
B.
not harmful to the health because it is light
C.
not harmful to the health though it is heavy
D.
harmful to the health though it is light
【简答题】国际上常用的温标有:摄____温标、华氏温标、热____温标、1990国际温标等。
【单选题】Either of ______ is quite capable of the work.
A.
girl
B.
the girl
C.
girls
D.
the girls
【简答题】国际上常用的温标有:摄______温标、华氏温标、热______温标、19______国际温标等。
【单选题】Either of_________is quite capable of the work． A.girdB.the girlC.girls#
A.
Either of_________is quite capable of the work． A.gird
B.
the girl
C.
girls
D.
the gifts
【单选题】35 Many of the normal-weight girls were trying to lose pounds
A.
of their own free will.
B.
out of sheer necessity.
C.
through self-induced vomiting.
D.
under the orders of their doctors.
【简答题】What It's All About ? On Thursday, April 27, girls around the world will go to work instead of going to school. 'Take Our Daughters to Work Day' is a special in which participants go with their ...
【简答题】In which situation in this study did boys work better than girls?
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