某企业产销A、B、C、D四种产品,有关资料如下表所示: 产品名称 销售数量(件) 销售收入总额(元) 变动成本总额(元) 单位边际贡献(元) 固定成本总额(元) 利润(或亏或损)(元) A ② 20000 ① 5 4000 8000 B 1000 20000 ③ ④ 8000 -2000 C 4000 40000 20000 ⑤ 9000 ⑥ D 3000 ⑦ 15000 2 ⑧ 4000 要求: 计算表中用数字①~⑧表示的项目,列示计算过程;
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某企业打算向银行申请借款200万元,期限一年,名义利率10%,求下列几种情况下的实际利率: 收款法付息;
某企业本月生产甲、乙两种产品,本月生产资料如下表所示: 摘要 甲产品 乙产品 产品产量(件) 100 100 生产批次(次) 9 1 机器小时(小时) 1200 800 本月发生制造费用44000元,其中装配费12000元(成本动因为工时),质量检验费21000元(成本动因为生产批次),设备调试费11000元(成本动因为生产批次)。 要求:根据以上资料利用下表完成下列事项: 采用传统成本法分配制造费用(按机器工时比例分配)。传统成本计算法 制造费用分配表 摘要 甲产品 乙产品 合计 机器小时数 分配率 制造费用
某企业本月生产甲、乙两种产品,本月生产资料如下表所示: 摘要 甲产品 乙产品 产品产量(件) 100 100 生产批次(次) 9 1 机器小时(小时) 1200 800 本月发生制造费用44000元,其中装配费12000元(成本动因为工时),质量检验费21000元(成本动因为生产批次),设备调试费11000元(成本动因为生产批次)。 要求:根据以上资料利用下表完成下列事项: 采用作业成本法分配制造费用。作业成本计算法 制造费用分配表 摘要 制造费用 作业量总数 单位产品作业成本 甲产品 乙产品 作业量 作业成本 作业量 作业成本 装配费用 质量检验费 设备调试费 合计
There are two main types of elephants. There is the Asiatic elephant, which is found in India, for example, and the African elephant. Superficially they are very much alike, but the African elephant is generally larger. One characteristic of Asiatic elephants is that they do not like being exposed to the sun, and consequently they prefer to live in shady places. They ale also very fond of bathing. Apart from that, the most important difference between the two types of elephants is that the Asiatic elephant is more easily trained. Elephants in India, for example, have been caught and tamed for many hundreds of years. We have already noted that they have good memories, and it is this that makes them easy to train. Since they are immensely strong, they can can-y and drag huge objects, such as the trunks of trees, and rocks. This makes them extremely valuable as beasts of burden. Two main types of elephants: (1) , and (2) . Asiatic elephants do not like being (3) the sun. The (4) is generally larger. People have already found elephants have (5) , and it is this that makes them easy to train.