[资料] 某企业为增值税一般纳税人,适用增值税税率17%,采用品种法计算产品成本。2013年12月资料如下。 (1)生产甲产品领用材料的实际成本为132300元。盘亏材料的实际成本为1800元。 (2)进行工资分配,基本生产车间工人工资82360元,车间管理人员工资5780元,行政管理人员工资17360元。 (3)基本生产车间采用一次摊销法摊销领用的生产工具,实际成本为1860元。 (4)基本生产车间在用固定资产计提折旧87200元。 (5)基本生产车间当月发生以银行存款支付的其他间接生产成本35800元。 (6)结转当月实际发生的制造费用。 (7)当月企业只生产甲产品,需经过两道工序,生产费用按约当产量法在完工产品和在产品间进行分配。材料在产品投产时一次投入,在产品在所在工序的完工程度均按50%计算。 (8)各工序工时定额和月末在产品数量如下表所示。工序号工时定额月末在产品数量一工序2小时700件二工序3小时400件合计5小时1100件 (9)完工甲产品1000件全部验收入库,计算并结转完工产品总成本。 (10)向A公司销售当月生产的甲产品500件,不含税价款150000元,增值税25500元。 (11)与B公司签订代销合同并按合同约定向B公司发出当月生产的甲产品400件。 (12)企业2011年度甲产品的单位生产成本为215元。至11月30日企业在2012年度已累计完工甲产品10000件,其生产成本总额为2120000元。 [要求] 根据上述资料,不考虑其他因素,分析回答下列小题。 (答案中的金额单位用万元表示) 根据以上资料,下列计算正确的有______。
A. 可比产品成本的降低额为32000元
B. 可比产品成本的降低额为30000元
C. 可比产品成本的降低率为1.35%
D. 可比产品成本的降低率为1%
If you"ve got an ear for languages, a skill of coding or a steady hand and don"t faint at the sight of blood then your career looks rewarding and stable—translator, web developer and surgeon have been named as the three best jobs in the UK Job search engine Adzuna analyzed more than 2,000 job【C1】______to identify these three as the most highly rated positions,【C2】______a combination of factors including their high levels of job security, pay and income growth potential. But at the other end of the【C3】______miner, tourist guide and builder"s laborer are the bottom-rated roles because of their high-pressure deadlines, long hours and low salaries. Adzuna used deadlines, competitiveness and physical and【C4】______risk to rate the most pressurized jobs, giving additional weight to levels of【C5】______physical danger. Taking the heaviest toll on the【C6】______are working as a doctor, pilot, journalist and fireman. Flora Lowther, head of research at the job search engine, said: "Listing every【C7】______vacancy in the UK and studying the behavior of millions of monthly job seekers, gives us a unique【C8】______into employee satisfaction levels and perceptions in today"s job market. Job seekers should be taking【C9】______of this research when thinking about their next career move." Not【C10】______in our increasingly wired world, web developer comes out on top as the most【C11】______job after considering factors including promotion potential, income growth and job security. The career also【C12】______from a lack of competition, employer demand, rising wages and excellent working environments【C13】______it to the top of the pile. What"s more, roles in IT and engineering are【C14】______by workers to offer the best prospects. Ms Lowther added: "The tech market now【C15】______better than other sectors such as finance and engineering【C16】______job availability. However,what【C17】______growth is a lack of talent." 【C18】______at the other end of the spectrum, Adzuna"s research found that the growth of technology had a negative impact【C19】______more traditional roles. Jobs like travel agents, postmen, supermarket cashier and factory workers are becoming increasingly【C20】______in today"s employment market" 【C17】
A. stops
B. promotes
C. frustrates
D. emphasizes
[资料] 某公司2013年度有关资料如下。 (1)2013年12月甲产品成本明细账部分数据如下(单位:元)。月日摘要直接材料直接人工制造费用合计121余额24503000200074501231本月生产费用80001300010000310001231累计 分配率 1231完工产品定额80003000时 实际 1231月末在产品定额30001000时 实际 公司采用定额比例法分配费用(直接材料费用按定额费用比例分配,其他费用按定额工时比例分配) (2)财务报表有关项目金额如下(单位:万元)。 项目年初数年末数本年数或平均数存货72009600 流动负债60008000 总资产1500017000 流动比率 1.5 速动比率0.8 权益乘数 1.5流动资产周转次数 4净利润 2880 [要求] 根据上述资料,不考虑其他因素,分析回答下列小题。 根据资料(2),下列各项中,本年产品销售收入净额和总资产周转率计算正确的分别是______万元。
A. 48000
B. 12000
C. 3
D. 2.82