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企业利用甲设备生产A产品，每月正常产量为5000件，固定制造费用年预算金额为120万元，A产品机器小时定额为10小时/件。 8月份计划生产5000件，实际生产4600件，机器实际运行43700小时，实际发生固定制造费用9.3万元(假设全部以银行存款支付)。 固定制造费用差异直接计入“本年利润”。 要求对8月份的固定制造费用进行如下处理： (1) 计算固定制造费用总差异； (2) 计算固定制造费用耗费差异； (3) 分别计算固定制造费用能量差异、闲置能量差异和效率差异； (4) 编制支付和分配固定制造费用的分录(差异采用三因素分析法分析)； (5) 编制结转固定制造费用耗费差异、闲置能量差异和效率差异的分录。
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The rise of "temp" work has further magnified the decreasing rights and alienation of the worker. It is common corporate Practice to phase out full-time employees and hire temporary workers to take on more workload in less time. When facing a pressing deadline, a corporation may pay $15～$20 per hour for a temp worker, but the temp worker will only see $ 7 or $ 8 of that money. The rest goes to temp agency, which is usually a corporate chain, such as Kelly Services, that blatantly makes its profits off other people’s labor. This increases profits of the corporations because they can increase a workload, get rid of the employee when they’re finished, and not worry about paying benefits or unemployment for that employee. I have had to work with temps a few times in my current position, and the workers only want one thing--a full-time job with benefits. We really wanted to hire one temp I was working with, but we could not offer her a full-time job because it would have been a breach in our contract with the temp agency that employed her. To hire a temp full-time, we would have had to pay the agency over a thousand dollars. Through this practice and policy, the temp agency locks its temporary workers into a horrible new form of servitude from which the workers cannot break free. Furthermore, corporate powers push workers to take on bigger workloads, work longer hours, and accept less benefits by instilling a paranoia in their workforce. The capitalist bosses assume dishonesty, disloyalty, and laziness amongst workers, and they breed a sense of guilt and fear through their assumptions. Where guilt doesn’t seep in, bitterness, anger, and depression take over, the highest priorities of Big Business are to increase profits and limit liabilities. Personal relations and human needs are last on their list of priorities. So what we see is a huge mass of people who are alienated, distempered, over- worked, mentally and physically iii and who spend the vast majority of their time and energy on their basic survival. They are denied a chance to really "love", because they are forced to make profits for the capitalists in power. Which of the following can NOT be listed as a reason for corporations’ hiring tern porary workers and phasing out full-time employees
在变动成本法下，固定成本不计入产品成本，全部作为期间成本，期间成本等于固定成本。( )
A公司是一个高技术公司，2005年每股销售收入20元；每股净利润2元；每股资本支出l元；每股折旧费0.5元；每股经营营运资本6元，比上年每股增加0.545元；负债率为20%。预计2006年的销售收入增长率维持在10%的水平，到2007年增长率下滑到5%，以后保持不变。该公司的资本支出、折旧与摊销、净利润、经营营运资本与销售收入同比例增长，股数保持不变。2006年该公司的β值为1.5，2007年及以后的β值为1.2。国库券的利率为2%，市场组合的平均报酬率为6%。 要求：计算目前的股票价值。
Once upon a time, innovation at Procter ＆ Gamble flowed one way: from the United States outward. While the large Cincinnati-based corporation was no stranger to foreign markets, it usually Sold them products that were already familiar to most Americans. Many Japanese families, for instance, swaddle their babies in Pampers diapers, and lots of Venezuelans brush their teeth with Crest. And of course (company executives assumed) Americans at home wanted these same familiar, red-white and blue brands. We might buy foreign-made cars, or chocolates, or cameras but household cleaners and detergents Recently, however, P＆G broke with this long-standing tradition. Ariel, a P＆G laundry detergent, was born overseas, and is a familiar sight on store shelves in Europe and Latin America. Now bilingual packages of Ariel Ultra. a super-concentrated cleaner. are appearing on supermarket shelves in Los Angeles. Ariel’s appearance in the United States reflects demographic changes making Hispanics the nation’s fastest-growing ethnic group. Ariel is a hit with this population. In fact, many Mexican immigrants living in Southern California have been "importing" Ariel from Tijuana, Mexico. "Hispanics knew this product and wanted it," says P＆G spokeswoman Marie Salvado. "We realized that we couldn’t convince them to buy (our) other laundry detergents." P＆G hopes that non-Hispanic consumers will give Ariel a try too. Ariel’s already strong presence in Europe may provide a springboard for the company to expand into other markets as well. Recently P＆G bought Rakona. Czechoslovakia’s top detergent maker. Ariel, currently a top seller in Germany, is likely to be one of the first new brands to appear in Czech supermarkets. And Ariel is not the only foreign idea that the company hopes to transplant back to its home territory. Cinch, an all-purpose spray cleaner similar to popular European products, is currently being test-marketed in California and Arizona. Traditionally Americans have used separate cleaners for different types of surfaces, but market research shows that American preferences are becoming more like those in other countries. Insiders note that this new reverse flow of innovation reflects more sweeping changes at Procter ＆ Gamble. The firm has hired many new Japanese, German. and Mexican managers who view P＆G’s business not as a one-way flow of American ideas, but a two-way exchange with other markets. Says Bonita Austin of the investment firm Wertheim-Schroeder, "When you met with P＆G’s top managers years ago, you wouldn’t have seen a single foreign face." Today, "they could even be in the majority." As Procter ＆ Gamble has found, the United States is no longer an isolated market. Americans are more open than ever before to buying foreign-made products and to selling U. S. -made products overseas. The "insider" (Line 1, Par
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