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问题 单项选择题

有机磷酸酯类急性中毒表现为

A．腺体分泌减少、胃肠平滑肌兴奋
B．膀胱逼尿肌松弛、呼吸肌麻痹
C．支气管平滑肌松弛、唾液腺分泌增加
D．神经节兴奋、心血管作用复杂
E．脑内乙酰胆碱水平下降、瞳孔扩大

答案

参考答案：D

问答题

The Gadget Co produces three products, A, B and C, all made from the same material. Until now, it has used traditional absorption costing to allocate overheads to its products. The company is now considering an activity based costing system in the hope that it will improve profitability. Information for the three products for the last year is as follows: A B CProduction and sales volumes (units)15,000 12,000 18,000Selling price per unit $7.50 $12 $13Raw material usage (kg) per unit 2 34Direct labour hours per unit 0·10·15 0·2Machine hours per unit 0·5 0·7 0·9Number of production runs per annum 16 12 8Number of purchase orders per annum 24 28 42Number of deliveries to retailers per annum 48 30 62The price for raw materials remained constant throughout the year at $1·20 per kg. Similarly, the direct labour cost for the whole workforce was $14·80 per hour. The annual overhead costs were as follows:$Machine set up costs 26,550Machine running costs 66,400Procurement costs 48,000Delivery costs54,320Required:

(a)Calculate the full cost per unit for products A, B and C under traditional absorption costing, using direct labour hours as the basis for apportionment. (5 marks)
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单项选择题 A型题

巩膜最厚处位于（）

A.后极部

B.赤道部

C.角巩膜缘

D.视神经周围

E.涡静脉穿出处
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