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- 季节性生产的车间,其制造费用分配后,“制造费用”科目一般______。
- 企业在成本预测的基础上,根据有关成本资料,在若干个与生产经营成本有关的方案中,选择最优方案确定目标成本,这是______。
- 典型的产品生命周期一般可分为______。
- 下列各项费用中,不属于生产费用的有______。
- 企业大量简单生产一种产品,所耗原料和加工工艺相同,但是质量不同,有一级、二级、三级、四级四个等级。会计应采用的成本计算方法是______。
- 变动制造费用效率差异的计算公式是______。
- 企业期末在产品数量较多、期初期末数量变化较大、各项成本项目所占比重比较均衡,应选择的一种月末分配生产费用的方法是______。
- 下列各项中,不属于制造费用内容的是______。
- 各月末在产品数量较小,或者在产品数量虽大,但各月之间变化不大的产品,适用的生产费用分配方法是______。
- 下列关于支出与费用的说法中,正确的是______。
- 下列制造费用的分配方法中,属于计划分配法的是______。
- 下列关于成本考核说法正确的是______。
- 案例分析题某企业设置修理和运输两个辅助生产车间。修理车间本月发生费用19000元,提供修理劳务20000小时,其中,为运输部门提供修理劳务1000小时,为基本生产车间提供修理劳务16000小时,为行政管理部门提供修理劳务3000小时。运输部门本月发生费用20000元,提供运输40000吨千米,其中,为修理车间提供运输劳务1500吨千米,为基本生产车间提供运输劳务30000吨千米,为行政管理部门提供运输劳务8500吨千米。 [要求]采用交互分配法计算分配修理费用、运输费用,编制有关会计分录。(“辅助生产成本”、“制造费用”科目列示明细科目,辅助车间不设“制造费用”科目。)
- 既能安神,又能解郁、活血消肿的药物是
- 下列各项中,属于“废品损失”科目借方登记的内容有______。
- 简化分批法适用的企业生产特点是______。
- 某企业设供电、供水两个辅助生产车间,本月发生辅助生产费用、提供劳务数量入下表所示: 单位:元 辅助生产车间名称 供电车间 供水车间 待分配费用 4740 2065 劳务供应量 23000度 41300吨 耗用劳务数量 供电车间 10000吨 供水车间 3000度 基本生产车间 18300度(其中生产甲 产品耗电10300度) 20500吨 行政管理部门 1700度 10800吨 [要求] 编制会计分录。
- 制造费用的分配方法有______。
- 调整发出材料成本节约差异的会计分录是______。
- 下列不应计入产品成本的费用是______。
- Morn always said milk was good for you. But Mom hasn’t been heeding her own advice. For decades, milk consumption has trickled downward while that of cola has nearly tripled. Among beverages, milk ranks fourth in popularity after soft drinks, coffee and beer. Pepsi is trying to raise milk’s profile by applying the marketing tactics that have spread cola to all parts of the globe. The company is starting smaller, test marketing a beverage called Smooth Moos Smoothies in Texas, Oklahoma and Kansas. It is a 2% fat dairy shake package in old-fashioned milk bottles, and it comes in such flavors as double chocolate and banana. The product gives consumers 25% of their daily calcium requirement and keeps retailers happy with a shelflife (保质期) of nine months. "Here was an opportunity to take something traditionally thought of as a commonplace and make it fun and dynamic," says April Thornton, director of new products at Pepsi. Don’t look for Cindy Crawford endorsement: at about 250 calories, Smooth Moos tops a can of Pepsi by 100 calories. Italy’s milk giant Parmalat also has cola on its mind. The company makes boxed, ultra-heated milk, popular in Italy that has a shelf life of up to six months. In the U.S. market, Parmalat has introduced boxed and fresh varieties and is spending $25 million on advertising in an effort to make itself "the Coca-Cola of milk". The milk mustache campaign, with such notables as Christie Brinkley, Jennifer Aniston and Lauren Bacall sporting white upper lips and exclaiming, "Milk, what a surprise!" has been running since last January. The National Fluid Milk Processor Board has also joined forces with its California counterpart to license a series of TV spots called "Got Milk" The theme is that people only think about milk when they haven’t got it. "For the first time the industry is focusing on milk as a beverage," says Gordon McDonald, senior vice president at the American Dairy Association. "Using beverage-marketing tactics can work for milk. Milk products, packaging and advertising haven’t changed in 25 years, but now we are taking a look at all these things to make milk more competitive." Is it The answer may well be yes. Boosted by the campaigns, milk sales have increased for the first time in decades, up 9% over last year. That’s not enough to strain the dairy herd, and milk’s not going to be replacing Chardonnay at Hollywood parties. But for a product that’s been in a 30-year funk (怯懦), it’s not a bad start to a comeback. By "For the first time...as a beverage", Gordon McDonald implies that
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. At Steelcase in Michigan workers in different ______ are close to each other. And the managers are ______ on the top floor.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. Communal rooms will become the ______ of an office.
- have look move open receive send start stop try work He ______ in New York, but then he ______ to Tokyo.
- have look move open receive send start stop try work While you ______ lunch, Mr Casagrande called.
- have look move open receive send start stop try work We’re very busy today. The phone ______ ringing since we started work this morning.
- The whole company is going to ______ ______ the South American order.
- mis- out- over- multi- pre- sub- re- trans- ’wrongly’/’incorrectly’/’inefficiently’
- The clerks had to work long after five to deal with the ______ ______ orders.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. According to Frank Becker, it is good for workers to have somewhere ______ where they can sit and ______ to each other.
- mis- out- over- multi- pre- sub- re- trans- ’below’/’under’
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. A central office will be a place where off-site workers can ______ for discussions and conversation.
- have look move open receive send start stop try work She’s ______ to get through to head office all morning.
- If we want to fill the post, we’ll have to ______ ______ a qualified technician.
- Our agent ______ $500 ______ the fire-damaged merchandise.
- have look move open receive send start stop try work I ______ working here when I left school.
- The management and the workers ______ each other ______ the strike.
- have look move open receive send start stop try work We the letter to the customer a week ago, but we ______ a reply yet.
- have look move open receive send start stop try work In 1986 our firm ______ two new factories in South America.
- All reports need to be carefully written and above all ______ ______ facts.
- mis- out- over- multi- pre- sub- re- trans- ’too much’
- The managing director was very satisfied; he ______ ______ my recommendations.
- In the middle of the meeting our client ______ ______ the subject of compensation.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. Workers will be judged by what they ______ not ______ they spend their time.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. Computers have ______ led to an increase in office productivity.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. Offices will become ______ centres.
- Computer operators wanted. Please ______ ______ the manager within.
- The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. It will no longer be desirable for workers to come to work on ______ and look ______all the time.
- 某学生总是情绪平稳、安静稳重、反应迟钝,善于忍耐,其气质类型属于()
- mis- out- over- multi- pre- sub- re- trans- ’past’/’beyond’
- 小李2014年从师范大学美术学院毕业后,考取了特岗教师,在一所农村小学任教。该校只有一至五年级5个教学班。由于历史原因,该校长期缺少音体美专业教师,李老师自然承担了全校所有班级的美术课。 李老师性格开朗,谦虚好学,兴趣广泛。会弹吉他喜欢打篮球在大学读书时选修了多门素质教育拓展课程。师范技能和综合素质得到了较好的发展。工作后,林老师 经常使用“班班通”在线课堂等信息技术手段,把优质课程资源引入课堂校长发现了李老师这样的“复合型人才”,于是把全学校的音乐、体育课也都交给了 他。 不仅如此,课余时间里,老师充分发挥自身专业优势和特长,组织手工书法和国画等课外活动小组培养了近百名“小书法家”“小画家”。此外,李老师还利用周末时间为学校设计和布置各种文化展示墙经常感叹的说: “一个特岗教师就改变了我们一个学校啊 ” 问题: 李老师已经具备了哪些专业素养?
- mis- out- over- multi- pre- sub- re- trans- ’before’
- have look move open receive send start stop try work Is your secretary still looking for the file Yes, she ______ for it for the past 20 minutes.
- mis- out- over- multi- pre- sub- re- trans- ’across’
- 周老师在教学过程中发现很多学习任务的完成都离不开观察而学习任务完成质量的高低则与观察力的强弱密切相关为了提高学生的观察能力,他鼓励学生观察自己饲养的小动物、栽种的植物带领学生到田间地头、科技馆、动物园做现场观察、引导学生在课堂上观看教学视频....周老师经常指导学生阅读材料,制定观察计划,设计观察工具,提醒学生别忘了观察目的,及时记下观察的内容过程和结果,要求学生总结与思考。在学生遇到困难的时候,他耐心与学生讨论交流。经过师生一个学年的努力,周老师班上的学生都能够做到抓住观察对象的典型特征进行描述,发现别人不易觉察到的细节及其变化,借助推理和思考,从不同角度撰写较为新颖的观察报告,学生的观察能力明显提高.问题: 结合材料谈谈培养学生观察力的基本要求。
- mis- out- over- multi- pre- sub- re- trans- ’again’/’back’
- 周老师在教学过程中发现很多学习任务的完成都离不开观察而学习任务完成质量的高低则与观察力的强弱密切相关为了提高学生的观察能力,他鼓励学生观察自己饲养的小动物、栽种的植物带领学生到田间地头、科技馆、动物园做现场观察、引导学生在课堂上观看教学视频....周老师经常指导学生阅读材料,制定观察计划,设计观察工具,提醒学生别忘了观察目的,及时记下观察的内容过程和结果,要求学生总结与思考。在学生遇到困难的时候,他耐心与学生讨论交流。经过师生一个学年的努力,周老师班上的学生都能够做到抓住观察对象的典型特征进行描述,发现别人不易觉察到的细节及其变化,借助推理和思考,从不同角度撰写较为新颖的观察报告,学生的观察能力明显提高.问题: 什么是观察,什么是观察力?
- 某企业有一套自制生产设备,原值100万元,其中材料费70万元,安装费用22万元,其他费用8万元。这台设备到2004年12月31日使用了5年,预计尚可使用5年。这台设备的设计能力为年产量1000吨,从开始使用到2004年年底,材料费用上涨指数为25%、20%、15%、12%、10%、11%;安装费和其他费用平均上涨指数分别为:9%、12%、10%、14%、18%、20%。同时预计2004年12月31日自制同样设备的生产能力会达到1200吨。由于受国民经济的影响,正常开工率为80%,规模经济效益指数为0.6。 试评估该设备2004年12月31日的价格。
- 2006年12月,评估人员对A设备评估时,了解到以下情况:(1)A设备购建于1996年12月,其账面价值20万元,2001年12月和2004年12月进行过两次技术改造,添置自动控制设施,分别支出5万和3万元。(2)A设备经鉴定,尚可使用7年。经调查,A设备购建以来,其每年的价格上升率为10%左右,评估基准日前A设备的实际利用率为90%。(复利系数保留两位小数,年限保留一位小数)要求计算: A设备的成新率。
- mis- out- over- multi- pre- sub- re- trans- ’many’
- 评估人员对甲公司的一台生产控制设备进行评估时,了解到以下情况:(1)该设备与目前同类新式控制设备相比,额定操作人员多2名;维护费用每年多支出4000元,其他方面大致相同。(2)经测定该设备尚可使用3年;确定的折现率为10%。(3)操作人员年均工资2.6万元;企业适用的所得税率为25%。(计算结果以万元为单位,保留两位小数)要求:请帮助评估人员计算: 该设备的年净超额运营成本。
- 2006年12月,评估人员对A设备评估时,了解到以下情况:(1)A设备购建于1996年12月,其账面价值20万元,2001年12月和2004年12月进行过两次技术改造,添置自动控制设施,分别支出5万和3万元。(2)A设备经鉴定,尚可使用7年。经调查,A设备购建以来,其每年的价格上升率为10%左右,评估基准日前A设备的实际利用率为90%。(复利系数保留两位小数,年限保留一位小数)要求计算: A设备的加权投资年限。
- 被评估生产线设计生产能力为20000吨,评估时,由于市场竞争的加剧,如不降价销售产品,企业必须减产至10000吨,或采取产品降价措施以保持设备实际生产能力的正常发挥,预计这种情况将会持续4年,降价造成每吨产品净损失100元,该企业正常投资报酬率10%,生产线的规模经济效益指数x为0.6。 根据所给条件求: (1)估算所能出现的经济性贬值率。 (2)估算该设备的经济性贬值额。
- The clerk managed to ______ ______ the two missing packages.
- 2006年12月,评估人员对A设备评估时,了解到以下情况:(1)A设备购建于1996年12月,其账面价值20万元,2001年12月和2004年12月进行过两次技术改造,添置自动控制设施,分别支出5万和3万元。(2)A设备经鉴定,尚可使用7年。经调查,A设备购建以来,其每年的价格上升率为10%左右,评估基准日前A设备的实际利用率为90%。(复利系数保留两位小数,年限保留一位小数)要求计算: A设备的加权更新成本。
- 如何理解和估算机器设备的功能型贬值
- 2006年12月,评估人员对A设备评估时,了解到以下情况:(1)A设备购建于1996年12月,其账面价值20万元,2001年12月和2004年12月进行过两次技术改造,添置自动控制设施,分别支出5万和3万元。(2)A设备经鉴定,尚可使用7年。经调查,A设备购建以来,其每年的价格上升率为10%左右,评估基准日前A设备的实际利用率为90%。(复利系数保留两位小数,年限保留一位小数)要求计算: A设备的重置成本。
- 技术寿命
- 某企业2000年从美国引进一台设备,当年安装投产,设备总金额为90万美元。2005年对设备进行评估,评估基准日为12月31日,经过对该设备进行现场勘测和鉴定,该设备在国内外处于领先地位。在国际上,也属于普遍使用的产品,故可采用指数法。该设备的费用可分为四大部分,设备实体、进口配件、国内配套设施、其他费用。经查询,设备实体在美国的价格上涨了50%,进口配件的价格上涨了30%,国内配套设施价格上涨了60%,其他费用上涨了50%。按评估基准日国家有关政策规定,该进口设备的关税、增值税等为30万元人民币,评估时,美元对人民币汇率为1:8.27,另从进口原生产线合同得知,进口设备实体为75万美元,进口配件为15万关元,另从其他会计凭证中查得国内配套设施原始价值为45万元人民币,其他费用为18万元人民币。 试计算该设备的重置成本。
- 评估某企业一套自制非标准设备。该设备购建于1990年12月,评估基准日为2000年12月30日。根据设计图纸,该设备的主材为钢材,耗量为15吨,评估基准日钢材的不合税市价为3850元/吨,主要外购件不含税费用为55000元,成本主材费率为55%,成本利润率为15%,设计费率为14%,产量1台,销售税金率为18.7%。另外,经工程技术人员现场鉴定,该设备还可使用10年。与该企业最近生产的同类设备相比,被评估设备每个月多耗电500度,每度电0.5元,该企业所得税率为33%,该企业所在行业平均投资收益率为10%。要求: 计算该设备的重置成本。
1今日累计人数
1在线人数