问题 不定项选择

A产品有关资料如下:

(1)月末A产品的在产品数量及工时定额为:第一道工序80件,工时定额为4小时;第二道工序70件,工时定额为2小时,假定完工程度均为50%。

(2)A产品各项消耗定额比较准确、稳定,各月在产品数量变化不大,月末在产品定额成本计价。该种产品原材料消耗定额为50元,原材料在生产开始时一次投入。该种产品每小时费用定额为:直接人工为4元,制造费用为3元。该种产品5月份的完工产品为300件,各项费用的累计数为:直接材料为22300元,直接人工为9200元,制造费用为7000元,合计38500元。

要求:

按定额成本计算在产品成本及完工产品成本。根据上述资料,回答下题。

下列说法正确的有哪几项( )。

A.月末在产品在第一道工序的定额工时为l60小时

B.月末在产品在第二道工序的定额工时为350小时

C.月末在产品在第一道工序的定额工时为320小时

D.月末在产品在第二道工序的定额工时为480小时

答案

参考答案:A, B

解析:

月末在产品在第一道工序的定额工时=80×(4×50%)=160(小时)

月末在产品在第二道工序的定额工时=70×(4+2×50%)=350(小时)

月末在产品定额工时=160+350=510(小时)

阅读理解

阅读短文(A),并根据所读内容完成短文(B)。

(A)

  People have been collecting things for thousands of years.Sir Hans Sloan

was a great collector,and when he died in the eighteenth century his collections

were put together in the British Museum.

  It is from special collections in museums that people can learn about their

own countryside,about other areas of the country and other countries of the

world.If it were not for some people's love of exploring and collecting,there

would be no museums.We would not be able to learn about life in other

countries.Many of the collections are of ancient things.Not everyone can afford

the time or money to explore and collect for themselves.

  Some people think that ancient relics from other countries should be left in

the countries in which they have been found.They think it's wrong that people

from other country should "steal" valuable articles and take them away.In the

nineteenth century rich people visited the Pharaohs' tombs in Egypt.They took

valuable things from the tombs and brought them back for their collections.Some

people think that these treasures should be returned.

(B)

  Since thousands of years ago,people 1.___things.Sir Hans Sloan was a great

British 2.___,and when he died in the eighteenth century his collections were

3.___ together in the British Museum.People can learn about the 4.___ from

special collections in museums.There would be no 5.___ if it were not for some

people's love of exploring and collecting.It needs time and money 6.___and

collect.But some people think that ancient relics from other countries should be l

eft in the countries 7.___they have been found.

单项选择题