问题 单项选择题


(由单选和多选组成)

长江公司为上市公司。增值税一般纳税企业,适用增值税税率为17%(假设没有其他税费),原材料只有A材料一种并专门用于生产车间生产甲产品,该公司存货按全月一次加权平均法进行日常核算。2010年11月1日,A材料结存1000千克,成本总额为49900元。
1.11月份,A材料的收入与发出业务如下:
(1) 3日,收到上月采购的A材料2000千克,实际采购成本为104000元,材料已验收入库。
(2) 4日,生产车间为生产甲产品领用A材料2000千克。
(3) 5日,从外地x单位采购A材料一批共计3150千克,增值税专用发票上注明的材料价款为157500元,增值税为26775元,发生运杂费2000元(不考虑可抵扣税金)。款项及运杂费已通过银行支付,材料尚未收到。
(4) 15日,收到本月5日从外地x单位采购的A材料。验收时实际数量为3000千克,经查明,短缺的100千克系由于供货单位少发货,要求供货方退还多付款项,另50千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
(5) 16日,生产车间为生产甲产品领用A材料3000千克。
2.生产车间生产甲产品的资料如下:
(1) 甲产品的生产需要经过三道工序,工时定额为100小时,其中第一、第二和第三道工序的工时定额依次为20小时、50小时和30小时,原材料在产品开工时一次投入。
(2) 11月初,乙在产品成本为28000元,其中直接材料13000元,直接人工和制造费用15000元。
(3) 11月共发生直接人工和制造费用535000元。
(4) 11月共完工甲产品260件。
(5) 11月30日,甲产品的在产品为40件,其中在第一、第二和第三道工序的在产品依次为20件、10件和10件。
3.12月1日,长江公司与大海公司签订债务重组协议,以库存A材料500千克偿还所欠大海公司的债务,债务账而价值为35000元,并开具增值税专用发票一张,注明材料价款26000元,增值税4420元。不考虑其他相关税费。
根据上述资料,回答下列问题:

长江公司11月份完工甲产品的总成本为( )元。

A.775272.73

B.754000

C.710666.67

D.750000

答案

参考答案:B

解析: 11月领用材料的实际成本=51.4×5000=257000(元),因为原材料是在产品开工时一次投入的,所以材料费用应该按照投产量来分配。完工产品应负担的材料费用=(13000+257000)/(260+40)×260=234000(元)。 直接人工和制造费用应该按照约当产量来分配。 在产品的约当产量=20×10%+10×45%+10×85%=15(件),完工产品应负担的直接人工和制造费用=(15000+535000)/(260+15)×260=520000(元)。 完工产品的总成本=234000+520000=754000(元)。

单项选择题
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Meeting people from another culture can be difficult. From the beginning, people may send the wrong signal. Or they may pay no attention to signals from another person who is trying to develop a relationship.

Different cultures emphasize the importance of relationship building to a greater or lesser degree. For example, business in some countries is not possible until there is a relationship of trust. Even with people at work, it is necessary to spend a lot of time in "small talk", usually over a glass of tea, before they do any job.In many European countries -- like the UK or France -- people find it easier to build up a lasting working relationship at restaurants or cafes rather than at the office.

Talk and silence may also be different in some cultures. I once made a speech in Thailand.I had expected my speech to be a success and start a lively discussion; instead there was an uncomfortable silence. The people present just stared at me and smiled.After getting to know their ways better, I realized that they thought I was talking too much. In my own culture, we express meaning mainly through words, but people there sometimes feel too many words are unnecessary.

Even within Northern Europe, cultural differences can cause serious problems. Certainly, English and German cultures share similar values; however, Germans prefer to get down to business more quickly. We think that they are rude. In fact, this is just because one culture starts discussions and makes decisions more quickly.

People from different parts of the world have different values, and sometimes these values are quite against each other. However, if we can understand them better, a multicultural environment will offer a wonderful chance for us to learn from each other.

小题1:In some countries, eating together at restaurants may make it easier for people to _____.

A.develop closer relations

B.share the same culture

C.get to know each other

D.keep each other company小题2:The author mentions his experience in Thailand to show that _________.

A.the English prefer to make long speeches

B.too many words are of no use

C.people from Thailand are quiet and shy by nature

D.even talk and silence can be culturally different小题3:According to the text, how can people from different cultures understand each other better?

A.By sharing different ways of life.

B.By accepting different habits.

C.By recognizing different values.

D.By speaking each other' s languages.小题4:What would be the best title for the text?

A.Multicultural Environment.

B.Cross-Cultural Differences.

C.How to Understand Each Other.

D.How to Build Up a Relationship.