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问题 单项选择题

作为项目的投入物时，电力的影子价格可以按( )测定。

A．成本分解法
B．消费者支付意愿
C．机会成本
D．边际贡献

答案

参考答案：A

阅读理解
 LOOK! This is the Shanghai-Hangzhou high-speed (高速的) train. It started
 running on October 26. It goes at a speed of 350 km an hour. It is faster than
the usual high-speed train. Before, it took one hour and 18 minutes to get from 
 Hangzhou to Shanghai. Now, it takes only 45 minutes. People feel like they are
flying when they ride the train. The price of the ticket is 156 yuan for a
first-class seat and 98 yuan for second-class.
 The pictures in a book can move! Can you believe it? The first 3D storybook
comes out in Finland. It looks the same as other children's books. But it has
small black squares on some pages. When you put a webcam (网络摄像头)
on it, the computer shows 3D pictures. They look like real life things. Children
have a lot of fun reading in 3D!
 The 1.58-meter-tall robot HRP-4C can sing and dance. Made by Japanese,
HRP-4C has 38 motors (发动机) in her face and body so she can walk, smile
and move her arms.

1. We can find these three short passages by _____.
    A. reading newspapers
    B. listening to music programs
    C. watching travel programs
2. You can save _____ minutes by taking the Shanghai-Hangzhou high-speed train.
    A. 45
    B. 33
    C. 26
3. The underlined sentence in Part 2 tells us _____.
    A. the 3D storybook can move
    B. the 3D storybook has a webcam
    C. the 3D storybook is different from other books
4. From Part 3 we can learn that _____.
    A. Robot HRP-4C has 58 motors
    B. Robot HRP-4C was made in China
    C. Robot HRP-4C is as tall as a real person
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问答题

某公司运用标准成本系统计算甲产品成本，有关资料如下：
(1)本期单位产品直接材料的标准用量为5公斤，单位材料的标准价格为2元，单位产品的标准工时为4小时，预计标准总工时为2000小时，标准工资总额为6000元，标准制造费用总额为7200元(其中变动制造费用为5000元，固定制造费用为2200元)。
(2)其他情况：本期产品的实际产量为490件，耗用直接人工2100小时，支付工资6620元，支付制造费用7300元(其中变动制造费用5400元，固定制造费用1900元)，采购原材料的价格为2.1元/千克，本期领用原材料2050千克。
要求：

编制甲产品标准成本卡，填写下表：

甲产品标准成本卡

金额单位：元
项 目 用量标准 价格标准 单位标准成本
直接材料
直接人工
变动制造费用
固定制造费用
单位标准成本

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