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M公司生产制造A产品，本期共生产A产品400件。有关资料如下：(1)需用甲、乙两种直接材料，标准价格分别为5元/千克、10元/千克，单位产品的标准用量分别为30千克/件、20千克/件；实际耗用甲材料11 000千克、乙材料9 000千克，甲、乙两种材料的实际价格分别为4.5元/千克、11元/千克。(2)假设加工生产A产品，只需一个工种加工，实际耗用5 000工时，实际工资总额9 000元；标准工资率为2元/工时，单位产品的工时耗用标准为12工时。(3)实际耗用人工工时5000工时，实际发生了变动制造费用20 000元，单位产品的工时耗用标准为12工时，变动制造费用标准分配率为4.2元/工时。(4)本期固定制造费用预算数为42 000元，预算最大生产能量为5 600工时，实际固定制造费用45 000元。(5)假设“在产品”和“产成品”账户均无期初余额，本期投产的400件A产品均已全部完工，并已全部出售，每件售价为800元。(6)该公司成本差异的处理采用结转本期损益法。要求：(1)计算各项成本差异。(2)编制领用材料、将直接人工工资、变动制造费用、固定制造费用计入产品成本的会计分录(购入材料以及实际支付以上各该项费用时的会计分录从略)。(3)编制结转完工入库产品标准成本的会计分录。(4)编制结转本期各项成本差异的会计分录。
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Why do people become too fatIt is indeed unfortunate that in our modern era of technologic and scientific achievement, there is no adequate explanation for a seemingly simple question: "why do people become too fat and what can be done to prevent it" about 50 million men and 60 million women between the ages of 18 and 79 are "too fat" and need to reduce excess weight. This amount to about 377 million kg of excess fat for men and 667 million kg for women, or a total of t044 million kg (2297 million 1b) for the United States adult population! If the overfat men and women dieted by consuming 600 fewer calories each day to reduce to a "normal" value of body fat (achievable in 68 days for men and 101 days for women), the reduced caloric intake would equal 5.7 trilling calories. Translating this into fossil fuel energy and considering such factors as the energy required to plant, cultivate, harvest, feed, process, transport, wholesale, retail, acquire, store and cook the food, the annual energy savings would be equal to that required to supply the residential electric demands of Boston, Chicago, san Francisco and Washington DC, or 13 billion gallons of gasoline to fuel 900,000 autos per year. Until recently, the major cause of obesity was believed to be overeating. However, if gluttony (贪食) and overindulgence were the only factors associated with an increase in body fat, the easiest way to permanently reduce would surely to be cut back on food. Of course, if it were that simple, obesity would soon be eliminated as a major health problem. There are obviously other factors operative such as genetic, environmental, and social influences. However, these causes probably overlap. It seems fairly certain that the treatment procedures devised so far, whether they be diets, surgery, drugs, psychologic methods, or exercise, either alone or in combination, have not been particularly successful in solving the problem on a long-term basis. There is nonetheless, optimism that as researchers continue to investigate the many facets of. obesity, as well as to test and quantify various treatment modes, significant progress can be made to conquer this major health problem. Indulgence in drinking, the genetic, environmental, social factors and overeating should be considered in evaluating the cause of an overfat person.()
W公司决定添置设备一台，其价值为100万元。该设备预计可使用5年，5年后预计残值为零，采用直线法计提折旧。为购置设备而举债的债务年利率为10%，每年末等额支付本息。 W公司除了借债购买设备外，也可以向有关租赁公司租用该设备。租赁合同规定：租期5年，每年年初支付租金30万元，租赁期满后设备无偿交归该公司所有。该设备的每年日常维修保养费用为6万元，添置该设备后预计每年可以为公司节约营运成本8万元。该公司适用的所得税税率为40%。 要求：通过计算为该公司作出选择举债购买设备还是租赁取得。
Volts from the Sky 1．Lightning has caused awe and wonder since old times. Although Benjamin Franklin demonstrated lightning as an enormous electrical discharge more than 200 years ago, many puzzles still surround this powerful phenomenon. 2．Lightning is generated when electrical charges separate in rain clouds, though processes are still not fully understood. Typically, positive charges build at the cloud top, while the bottom becomes negatively charged. In most instances of cloud-to-ground lightning, the negatively charged lower portion of the cloud repels negatively charged particles on the ground’s surfaces, making it become positively charged, The positive charge on the ground gathers at elevated points. 3．A flow of electrons begins between the cloud and earth. When the voltage charge becomes large enough, it breaks through the insulating barrier of air, and electrons zigzag earthward. We see the discharge as lightning. 4．Lightning can occur within a cloud, between clouds, or between clouds and the ground. The first variety, intra-cloud lightning, is the most frequent but is often hidden from our view. Cloud-to -ground lightning, making up about 20 percent of lightning discharges, is what we usually see lightning comes in several forms, including sheet, ribbon, and ball, Intra-cloud lightning can illuminate a cloud so it looks like a White sheet, hence its name. When cloud-to-ground lightning occurs during strong winds, they can shift the lightning channel sideways, so it looks like a ribbon. The average lightning strike is more than 3 miles long and can travel at a tenth of the speed of light. Ball lightning, the rarest and most mysterious form, derives its name from the small luminous ball that appears near the impact point, moves horizontally, and lasts for several seconds. 5．Thunder is generated by the tremendous heat released in a lightning discharge second. This sudden heating acts as an explosion, generating shock waves we hear as thunder. 6．About 2,000 thunderstorms are occurring in the world at any time, generating about 100 lightning strikes every second, or 8 million daily. Within the United States, lightning strikes are estimated at 20 million a year, or about 22,000 per day. You have a 1-in-600,000 chance of being struck by lightning during your lifetime. Lightning can strike twice or more in the same spot. The Empire State Building in New York is struck by lightning about two dozen times annually. 7．You can measure how far you are from a lightning strike by counting the seconds between viewing the flash and hearing the bang, and then dividing by five. This approximates the mileage. Paragraphs 2 and 3______ A．Cloud-to-ground lightning occurring in the U. S. B．Types of lightning C．Cause of lightning D．Differences between thunder and thunderstorm E．Frequencies of thunderstorms occurring in the world and the U. S.F．Shock waves as thunder
Dancing in the Streets If there is one thing certain to get Brazilians on their feet, it is the Rio Carnival (狂欢节). Held in Rio de Janeiro, the country’s biggest city, the carnival began on February 20 when the mayor gave key of the city to Rei Momo-the Lord of Misrule (无序之皇) On his orders, each year people turn the city into a paradise of dance and music. The following six days are so fun of parades, street dancing, fantastic clothes and partying (聚会) that many people forget about eating and sleeping. "It was the passion of the carnival that attracted me to Brazil and made me settle down in Rio. " said Bob Nadkarni, a British man who has lived in the city for several years. For many Brazilians, the centerpiece of the carnival is samba (桑巴舞) , a typical Brazilian dance. Every year, tens of thousands of visitors and locals show off their passion and energy in the streets, following the beat (节拍) of the Latin music. The climax to this street party is the float(彩车) parade, in which floats decorated with tons of fresh flowers by various samba schools and local communities move through the city. On the top of each float stands the candidate for the Drum Queen, who is chosen at the end of the party. While most people are free to enjoy the celebrations. Rio’s police officers have to keep a clear head. Following the murder of three officers in a gunfight early last week, the Brazilian Government has tightened security in Rio. The street fighting, robbery and sex crimes that accompany the carnival are very difficult to police. Carnivals began in ancient Rome as a celebration at which people fed wild wolves, in honor of the city’s founder who was said to have been raised by a she-wolf. Brazil gave new life to this tradition and so despite the troubles, the carnival will remain a symbol of the country’s culture. Which of the following statements is INCORRECT
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