题目内容

是戏曲音乐的结构形式之一。以一对上下乐句为基础,在变奏中突出节拍、节奏的变化,从而构成一出戏或整本戏的音乐内容。

A. 曲牌联套体
B. 板式变化体
C. 上下句
D. 五音四呼

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Budgeted production and sales volumes for X, Y and Z for the next year are 20,000 units, 16,000 units and 22,000 units respectively.
The budgeted direct costs of the three products are shown below:
In the next year, Duff Co also expects to incur indirect production costs of $1,377,400, which are analysed as follows:
Duff Co wants to boost sales revenue in order to increase profits but its capacity to do this is limited because of its use of cost plus pricing and the application of the standard mark-up. The finance director has suggested using activity based costing (ABC) instead of full absorption costing, since this will alter the cost of the products and may therefore enable a different price to be charged.
Required:
(a) Calculate the budgeted full production cost per unit of each product using Duff Co’s current method of absorption costing. All workings should be to two decimal places. (3 marks)
(b) Calculate the budgeted full production cost per unit of each product using activity based costing. All workings should be to two decimal places. (11 marks)
(c) Discuss the impact on the selling prices and the sales volumes OF EACH PRODUCT which a change to activity based costing would be expected to bring about. (6 marks)

2012年I2月,银监会发布了《关于实施(商业银行资本管理办法(试行)>过渡期安排相关事项的通知》。下列关于该通知中“到2013年末的要求”的说法有误的是()。

A. 储备资本要求为0.5%
B. 对国内系统重要性银行的资本充足率的最低要求为9.5%
C. 对国内非系统重要性银行的资本充足率的最低要求为8.5%
D. 对国内非系统重要性银行的一级资本充足率的最低要求为5.5%

某人买人10000英镑看涨期权,则()。

A. 该客户到期必须按照预定价格买入10000英镑
B. 该客户到期可以按约定价格选择买入10000英镑
C. 该客户到期必须按预定价格卖出10000英镑
D. 该客户到期可以按约定价格选择卖出10000英镑

以下()不属于定期存款类型。

A. 整存整取
B. 定活两便
C. 存本取息
D. 零存整取

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