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某产品经两道工序产成，原材料分工序陆续投入，其投入进度与加工费用相同。原材料消耗定额为；第一工序40公斤，第二工序60公斤。在产品数量为：第一工序100件，第二工序300件。本月完工400件。月初和本月发生的费用为：原材料25000元，加工费用13500元。各工序在产品消耗定额按50%折算。 要求：(1)计算各工序在产品完工率和月末在产品约当产量(将计算过程和结果填入下表中)； (2)用约当产量比例分配法将原材料费用、加工费用在完工产品与在产品之间分配(列示计算过程)。 工序 在产品完工率 在产品约当产量(件) 1 2 合计
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单位使用的会计电算化软件，必须是经财政部评审通过的软件。 ( )
甲公司生产A产品和B产品，A产品和B产品为联产品。2B07年3月份发生加工成本 9000000元。A产品和B产品在分离点上的销售价格总额为12000000元，其中A产品的销售价格总额为8000000元，B产品的销售价格总额为4000000元。假定A产品为900个，B产品为600个。若采用实物数量法分配联合成本，则A产品应负担的成本为( )。
甲股份有限公司为增值税一般纳税工业企业，适用的增值税率为17%。该公司2007年度发生下列业务，价款均不含应向购买方收取的增值税额。 (1)甲公司与A企业签订一项购销合同，合同规定，甲公司为A企业安装两台电梯，合同价款为800万元。按合同规定A企业在甲公司交付商品前预付价款的20%，其余价款将在甲公司将商品运抵A企业并安装检验合格后才予以支付。甲公司于本年度12月25日将完成的商品运抵A企业，预计于次年，月31日全部安装完成。诙电梯的实际成本为580万元，预计安装费用为10万元。 (2)甲公司本年度售给c企业一台机床，销售价款50万元，甲公司已开出增值税专用发票，并将提货单交与C企业，C企业已开出商业承兑汇票，商业汇票期限为三个月，到期日为次年2月3日。由于C企业车间内放置该项新设备的场地尚未确定，经甲公司同意，机床待次年1月20日再予提货。该机床的实际成本为35万元。 (3)甲公司本年1月5日销售给D企业一台大型设备，价款200万元。按合同规定D企业于1月 5日先支付价款的20%，其余价款分四次平均支付，于每年6月30日和12月31日支付。设备已发出D企业已验收合格。该设备实际成本为120万元。 (4)甲公司本年度委托X商店代销一批零配件，代销价款40万元。本年度收到x商店交来的代销清单，代销清单列明已销售代销零配件的 80%，该商店按代销价款的5%收取手续费。该批零配件的实际成本为25万元。 (5)甲公司本年售给F企业一台机床，售价款为35万元，F企业已支付全部价款。该机床本年 12月31日尚未完工，已发生的实际成本为15万元。 要求：根据上述所给资料，计算甲股份公司 2007年度实现的营业收入、营业成本和相关的增值税销项税额(要求列出计算过程，答案中的金额单位用万元表示)。
"Much of the sickness and death attributed to the major communicable diseases is in fact caused by malnutrition which makes the body less able to withstand infections when they strike," said Dr Hiroshi Nakajima, Director-General of the World Health Organization (WHO). "At the same time," he added, "in developing countries today, malnutrition is the cause of 174 million children under five years of age being (51) , and 230 million being stunted(阻碍)in their growth. Such (52) represent deprivation, suffering and wasted human potential (53) a scale that is unacceptable from every point of view. Whether we think in (54) of humanitarian concern, common justice or development needs, they demand a (55) , both from national governments and from the international community." It is now (56) that 6.6 million out of the estimated 12.2 million deaths (57) among children under-five--or 54% of young child mortality in developing countries-is associated with malnutrition, In some (58) , such as sub-Saha-ran Africa and south Asia, stagnation(停滞)of nutritional improvement (59) with a rapid rise in population has resulted in an (60) increase in the total number of malnourished children. (61) , over two-thirds of the world’s malnourished children live in Asia (especially south Asia), followed by Africa and Latin America. As Dr Nakajima noted, "The globalization of industry, trade, travel and communication has brought (62) it unprecedented possibilities for mutual cooperation in (63) hunger and malnutrition. At the same time, however, the acceptability of certain foods, and the cultural aspects of their production, distribution and preparation, are now recognized as (64) in the promotion of good nutrition. Without the attention (65) them, little progress can be made towards household food security, appropriate diets, the control of micronutrient(微量元素)deficiencies, the promotion of breast-feeding, and other strategies listed in the Plan of Action adopted in 1992 (at the International Conference on Nutrition in Rome).\
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