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【简答题】
某企业为增值税一般纳税人,该企业采用计划成本进行原材料的核算,有关资料如下: (1)2018年6月1日,原材料期初计划成本为160000元,材料成本差异的贷方余额为7000元; (2)6月8日,购入原材料一批,买价为160000元,增值税为27200元,支付运杂费3800元,有关款项已通过银河支付,该材料的计划成本为160000元,材料已验收入库; (3)6月30日,生产产品领用160000元,车间管理部门领用12000元,产部领用8000元。 【要求】: (1)计算6月份的材料成本差异率; (2)计算发出材料的成本差异; (3)计算发出材料的实际成本; (4)计算库存材料的实际成本; (5)计算月末“材料成本差异”账户的余额。
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【单选题】What is the whole purpose of an operating system?
A.
to understand how the operating systems have developed
B.
to use the computer system conveniently
C.
to provide an efficient interface executing programs
D.
to use the computer hardware efficiently
【单选题】The whole system is in equilibrium state. Which set of equilibrium equations is correct? 【图片】
A.
Study ADB : å mA(F) = NB × 2L + YD × L = 0
B.
Study the whole system: å mA(F) = - P × (L+r) + NB × 2L = 0
C.
Study CDE and the pully : å mD(F) = - P × r - T × (L – r) + XE × L + SBC × L × sin30 ° = 0
D.
Study the whole system: å mA(F) = - P × (L+r) + NB × 2L - T × (L – r) = 0
【单选题】攻击论证前提,要求前提不一定(),但不足以()。
A.
为假,真
B.
为假,似真
C.
似真,为真
D.
绝对真,绝对假
【单选题】58?( )lS a system applied to maximize profits for all parties m the whole logistiC sys— tern and other eConomiC systems.
A.
Supply Chain
B.
Customer Relationship Management
C.
Standardized LogistiC
D.
Supply Chain Management
【单选题】A map of the whole underground system can be found in ______.
A.
every train
B.
every station
C.
some train cars
D.
some ticket offices
【简答题】原始凭证按其取得的来源不同可以分为( )。 A . 收款凭证、付款凭证和转账凭证 B . 外来原始凭证和自制原始凭证 C . 一次凭证和累计凭证 D . 单式记账凭证和复式记账凭证
【单选题】It's important to learn how the whole system works. Sometimes, ________, it's the details that interest us the most.
A.
therefore
B.
meanwhile
C.
furthermore
D.
though
【单选题】原始凭证按其取得的来源不同可以分为( )
A.
收款凭证、付款凭证和转账凭证
B.
外来原始凭证和自制原始凭证
C.
一次凭证和累计凭证
D.
单式记账凭证和复式记账凭证
【单选题】According to paragraph 4, the Earth system as a whole is a closed system because
A.
the Earth receives no energy from outside the system boundary
B.
the boundary of the Earth system is clearly defined
C.
no mass crosses the system boundary, but some energy does
D.
the Earth system uses energy from solar radiation to support life
【单选题】原始凭证按其取得的来源不同可以分为( )。
A.
收款凭证、付款凭证和转账凭证
B.
外来原始凭证和自制原始凭证
C.
一次凭证和累计凭证
D.
单式记账凭证的复式记账凭证
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