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[目的] 练习转移定价决策和分析。 [资料] 公司零部件部门生产可为产成品部门生产一种零部件。生产这种零部件的成本如下(金额单位：元)： 直接材料 10 直接人工 2 变动制造费用 3 固定制造费用 5 成本合计 20 注：根据实际产量200000个计算。 零部件部门发生的其他成本如下： 固定销售和管理费用 500000 变动销售费用 1元/单位 该零部件在外面市场上通常卖28～30元(单价)。目前，零部件部以每个29元卖给外部顾客。这个部门每年可以生产200000个零部件。然而，由于经济形势不好，明年预计只能卖出150000个零部件。如果产品内销，变动销售费用就可以避免。 产成品部一直以每个28元的价格从外部供应商手中购买该种零部件。预计明年它将使用50000个零部件。产成品部的经理已经答应以每个18元的价格从零部件部购50000个产品。 [要求]
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举一反三
【判断题】Reducing time to market is important because the first company to introduce a successful product or innovation typically derives a distinct competitive advantage.
A.
正确
B.
错误
【单选题】Each word in the listed five words can be used in two ways, one an everyday way, the other a typically academic way. Which word is more suitable for both of the following sentences? 1. She became inte...
A.
generate
B.
character
C.
pose
D.
nature
E.
focus
【单选题】All of the following elements typically first lose 4s valence electrons in a chemical reaction except
A.
potassium
B.
gallium
C.
manganese
D.
calcium
【单选题】Topic sentences are typically the______.
A.
First sentence in each paragraph.
B.
Second sentence in each paragraph.
C.
Third sentence in each paragraph.
D.
Last sentence in each paragraph.
【单选题】__________ is a form of poetry which expresses personal emotions or feelings, typically spoken in the first person.
A.
Epic poetry
B.
Narrative poetry
C.
Pastoral poetry
D.
Lyric poetry
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