题目内容

根据下列内容,回答下面的题目。
宏远公司2010年6月初固定资产期初余额为4300000元,累计折旧期初余额为230000元(其中6月初生产车间计提的折旧额为62000元,管理部门计提的折旧额为15000元),6月和7月发生经济业务如下:
(1)6月3日,自行购建的生产设备达到预定可使用状态,并且办理了竣工结算手续,结转成本为150000元,按规定该设备年计提折旧额为30000元。
(2)6月15日,财务室购人一台税控设备,买价36000元,增值税税额6120元,用申请的银行汇票45000元支付货款,另外发生安装调试费3000元,其他支出1000元,签发转账支票支付。设备当月投入使用,每月计提折旧600元。
(3)6月30日,进行财产清查,盘亏生产设备一台,账面原值25000元,已提折旧15000元,该设备每月计提折旧600元,经批准予以转销确认为企业损失。
(4)7月8日,生产用一台设备达到使用年限,账面原值60000元,经批准作报废处理,该设备每月计提折旧1000元。
(5)7月30日,管理部门发现八成新账外设备一台,市场同类价格为20000元,经批准按盘盈设备处理,该设备每月计提折旧费550元。
要求根据上述材料,回答1~5题:
宏远公司6月15日财务室购入一台税控设备,应编制的会计分录为()。

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A<50
B>50
C<80
D>80

资料三:甲公司采用品种法计算产品成本,对A产品采用约当产量比例法分配完工产品和月末在产品之间的成本,原材料在生产开始时一次性投入,其他加工费用均衡发生。有关A产品2013年3月的成本费用资料如下:
本月月末完工产品800件,在产品200件。本年A产品的单位计划成本:直接材料为1.5万元,直接人工为1万元,制造费用为0.85万元。
要求:根据上述资料,不考虑其他因素,回答问小题(答案中涉及小数的,保留两位小数)。
月末直接材料在完工产品和在产品之间进行分配时的分配率为()。

-- ________.
A Great B
Don’t worry
C That’s fine
D Not at all

Government is the political system by which a (1) or community is administered and regulated.
Most of (2) key words commonly used to describe governments, words (3) as monarchy, oligarchy, and democracy, are of Greek (4) Roman origin. They have been current for more (5) 2,000 years and have not yet exhausted their (6) . This suggests that mankind has not changed very (7) since they were coined; but such verbal and (8) uniformity must not be allowed to hide the (9) changes in society and politics that have occurred. (10) earliest analytical use of the term monarchy occurred (11) ancient Athens, chiefly in Plato's dialogues, but even (12) Plato's time the word was not self-explanatory. There (13) a king in Macedon and a king in Persia, (14) the two societies, and therefore their institutions, (15) radically different. To give real meaning to the (16) monarchy in these two instances, it would be (17) to investigate their actual political and historical contexts. (18) general account of monarchy required then, and requires (19) , an inquiry as to what circumstances have predisposed (20) to adopt monarchy, and what have led them to reject it. So it is with all political terms.
(1)

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