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【简答题】
某企业月初“原材料”借方余额计划成本为80000元，月初“材料成本差异”贷方余额为5000元，本月购人材料的计划成本为450000元，本月购入材料的节约差异为6000元，本月领用材料为360000元，其中生产产品领用325000元，车间管理部门领用8500元，行政管理部门领用2500元，辅助生产车间领用24000元。要求：计算材料成本差异率，分配发出材料的差异并编制会计分录。
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举一反三
【单选题】Thailand is mentioned in the text to______.
A.
reveal the importance of coastal mangrove
B.
serve as an example of the power of nature
C.
show the results of damaging the environment
D.
prove Thailand is not suitable for breeding shrimp
【简答题】The necessary jettisoning of cargo to refloat a stranded vessel may be defined as（ ）．
【单选题】According to the text, the motivation for adopting daylight time______.
A.
was the desire to reduce energy consuming
B.
was much stronger in wartime than in peace
C.
was inseparable from global economic crisis
D.
was to slightly cut the impact of oil embargo
【简答题】Which of the following can serve as a title of this text? [A] Hard Time for the Preschoolers [B] Prosperity of Private Schools [C] The Problem for Public Schools [D] Americans 's N0 1 Concern
【简答题】3，7，47，2 207，（ ）。
【单选题】According to the text, all of the following may be the factors in creating anti-slavery sentiment in the British territories except ______.
A.
children's literature
B.
protest by humanitarian groups
C.
the Civil War of 1860
D.
economic changes and the reform. movement
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