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【目的】练习不可修复废品损失的核算 【资料】企业 2016 年 10 月生产车间生产甲产品,本月完工 240 件,经检验发现其中 5 件为不可修复废品。甲产品生产成本明细账上所列示的合格品和废品的生产费用为:直接材料 60 000 元,直接人工 24 000 元,制造费用 14 700 元,合计 98 700 元;甲产品耗用工时为:合格品 5 910 小时,废品 90 小时,合计 6 000 小时。原材料系生产开始时一次投入,废品回收的残料计价 320 元,责任人的赔偿款 150 元。 【要求】( 1 ) 根据相关信息计算废品损失,并完成会计分录。
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【单选题】“故国神游,多情应笑我,早生华发”有不同理解。你认为怎样理解更好,说说理由。
A.
我(苏轼)神游故国,应笑自己多情善感,头发早变白了。
B.
周瑜神游故国,应笑我(苏轼)多情善感,头发早变白了。
C.
我神游故国,别人应笑我多情善感,头发早变白了
【单选题】passage two:questions 26~30 are based on the following passage. If you know exactly what you want, the best route to a job is to get specialized training. A recent survey shows that companies like gra...
A.
Students with a bachelor’s degree in humanities.
B.
People with an MBA degree front top universities.
C.
People with formal schooling plus work experience.
D.
People with special training in engineering.
【单选题】听力原文:M: Excuse me, I am looking for the textbook by a Professor Jordan for the marketing course. W: I am afraid it's out of stock. You'll have to order it. And it will take the publisher 3 weeks to se...
A.
At a publishing house.
B.
At a bookstore.
C.
In a reading room.
D.
In Prof. Jordan's office.
【单选题】听力原文:W: I am looking for quality paper to type my essay. I don't see any on the shelf. M: I saw some in the stockroom this morning. I will go and check. Q: What does the woman want to buy? (5)
A.
A bookshelf.
B.
A typewriter.
C.
Some stocks.
D.
High-quality paper.
【单选题】如下图所示,如果忽略电源内阻,那么当S闭合时,则( )。
A.
HL1 灯不亮,HL2灯亮
B.
HL1 变亮,HL2灯变暗
C.
HL1 灯变暗,HL2灯变亮
D.
HL1 灯不变,HL2灯变暗
【单选题】“故国神游,多情应笑我,早生华发”一句理解符合较合理的一项
A.
我(苏轼)神游故国,应笑自己多情善感,头发早变白了。
B.
周瑜神游故国,应笑我(苏轼)多情善感,头发早变白了。
【单选题】以下哪项不属于货币的范畴
A.
流通中的硬币
B.
流通中的纸币
C.
信用卡余额
D.
居民在银行的储蓄存款
【单选题】企业销售商品时,为购货方代垫的运杂费应该计入( )账户。
A.
应收账款
B.
预付账款
C.
其他应收款
D.
应付账款
【单选题】Which of the following statements is INCORRECT?
A.
The family found the city was exactly what they had expected.
B.
Their friends were opposed to their holiday plan.
C.
They could have been more cautious about bringing kids along.
D.
They were a bit cautious about the quality of water in the city.
【简答题】为下列经济业务的进货费用处理选择合适的方法: 批发企业购进电视机一批,买价1000 000元,增值税额130 000元,对方代垫运费8000元,装卸费200元,该企业的运费、装卸费应计入( ) 零售企业购进各种日用百货60余种,买价共计20 000元,增值税额2600元,对方代垫运费800元,该企业的运费、装卸费应计入( ) 某批发企业购进百余种日用百货品,买价500 000元,增值税...
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