题目内容

某工厂只生产一种产品,其单件产品的有关资料如下:
成本项目标准成本实际成本
原材料10千克/件×0.15元/千克11千克/件×0.16元/千克
直接人工0.5小时/件×4元/小时0.45小时/件×4.2元/小时
制造费用:
固定制造费用(总额)5000元(预算数)5000元
单位变动制造费用1元/件1.2元/件
产量预计正常生产能量10000件实际8000件
要求:
(1)根据上列资料计算各成本项目的各项差异(固定制造费用采用三因素分析法)。
(2)要求进行结转制造费用(变动及固定)计入产品成本的账务处理。

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Decide which FOUR of the following statements are true, according to the speaker. Write the appropriate letters in any order on your answer sheet.

A. It is socially acceptable to drink a lot of alcohol.
B. People often arrange to meet in bars.
C. Drinking non-alcoholic drinks in bars is socially acceptable.
D. You can drink a little and still drive a car.
E. You can drink in public.
F. Doctors can give patients otherwise illegal drugs.
G. You must be over 18 to buy alcohol.
H. Many people use illegal drugs.

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Decide which FOUR of the following statements are true, according to the speaker. Write the appropriate letters in any order on your answer sheet.