题目内容

分配本月工资费用:生产车间生产工人工资100000元,车间管理人员工资15000元,专设销售机构人员工资30000元,行政部门人员工资60000元。会计分录是( )。

A. 借:生产成本100000制造费用15000销售费用30000管理费用60000贷:库存现金205000
B. 借:管理费用205000贷:应付职工薪酬205000
C. 借:生产成本100000制造费用15000销售费用30000管理费用60000贷:应付职工薪酬205000
D. 借:应付职工薪酬205000贷:库存现金205000

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The key to attracting potential users of a product or service, or even possibly nonusers, is ________.

A. understanding the reasons they are not using it
B. offering financial incentives for first-time use
C. increasing the usage rate of existing users
D. developing a new product that better meets their needs
E. increasing advertising expenditures

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The sale of turkeys in the United States is highest in mid- to late November, as people buy turkeys to serve at Thanksgiving. Grocery stores that specifically advertise turkeys at this time of year are segmenting on the basis of ________.

A. benefits
B. user status
C. buyer-readiness stage
D. demographics
E. occasion

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Linda was buying all her groceries from Home Needs supermarket for the past 5 years. She recently came across The Convenience Store(便利店), another supermarket just a few miles away from her place and started buying her groceries from them. Linda can be best described as a(n) ________.

A. split loyal
B. antiloyal
C. shifting loyal
D. hard-core loyal
E. switcher

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月末计提本月生产车间机器设备等固定资产折旧费113000元。下列会计分录正确的是( )。

A. 借:生产成本113000贷:累计折旧113000
B. 借:制造费用113000贷:累计折旧113000
C. 借:管理费用113000贷:累计折旧113000
D. 主营业务成本113000贷:累计折旧113000

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