个人税务筹划是指在纳税行为发生之前,利用相关税收法律法规漏洞,理财策划人员通过对纳税主体的经营活动或投资行为等涉税事项做出事先安排,以达到减轻税负或递延纳税目标的一系列活动。()
查看答案
Chair Co has developed a new type of luxury car seat. The estimated labour time for the first unit is 12 hours but a learning curve of 75% is expected to apply for the first eight units produced. The cost of labour is $15 per hour. The cost of materials and other variable overheads is expected to total $230 per unit.
Chair Co plans on pricing the seat by adding a 50% mark-up to the total variable cost per seat, with the labour cost being based on the incremental time taken to produce the 8th unit.
Required:
(a) Calculate the price which Chair Co expects to charge for the new seat. Note: The learning index for a 75% learning curve is –0·415. (5 marks)
(b) The first phase of production has now been completed for the new car seat. The first unit actually took 12·5 hours to make and the total time for the first eight units was 34·3 hours, at which point the learning effect came to an end. Chair Co are planning on adjusting the price to reflect the actual time it took to complete the 8th unit.
Required:
(i) Calculate the actual rate of learning and state whether this means that the labour force actually learnt more quickly or less quickly than expected. (3 marks)
(ii) Briefly explain whether the adjusted price charged by Chair Co will be higher or lower than the price you calculated in part (a) above. You are NOT required to calculate the adjusted price. (2 marks)
认为诗的极至在于“不着一字,尽得风流”,“羚羊挂角,无迹可求”,并把此作为意境的拓展的是 ()
A. 严羽
B. 王维
C. 刘勰
D. 司空图
保证收益计划包括,保证固定收益计划、保证浮动收益计划。()
伞形钻架在立井井筒施工中的停放和运行,合理的是()。
A. 宜停放在井口,使用时下放到井下
B. 停放在吊盘上,使用时下放到井下
C. 固定在吊盘上,凿岩时调整到工作面
D. 悬吊在工作面上方,使用时下放到工作面