问题 问答题 简答题

请说明导致完全成本法与变动成本法出现狭义营业利润差额的根本原因

答案

参考答案:

(1)两种成本法计入当期损益表的固定性制造费用的水平出现了差异;(2)这种差异又具体表现为完全成本法下期末存货吸收的固定性制造费用与期初存货释放的固定性制造费用之间的差异

完形填空
完形填空。
     This is a __1__ of Jim's family. The man __2__ the picture is Jim's father, Peter. There __3__ a
woman __4__ Jim. __5__ is Jim's mother, Gina. Who __6__ this boy and __7__ girl? The __8__ is
Jim, Peter's son. The girl is Kate, Peter's __9__. Kate is Jim's sister. Jim and Kate are __10__.
( ) 1. A. room      
( ) 2. A. of        
( ) 3. A. is        
( ) 4. A. behind    
( ) 5. A. His        
( ) 6. A. is        
( ) 7. A. x          
( ) 8. A. boy        
( ) 9. A. aunt      
( ) 10. A. brothers  
B. picture      
B. on          
B. are          
B. under        
B. He          
B. are          
B. a            
B. girl        
B. daughter    
B. sisters      
C. map                  
C. in                    
C. isn't                
C. at                    
C. Her                  
C. love                  
C. the                  
C. man                  
C. cousin                
C. brother and sister    
D. book                
D. at                  
D. aren't              
D. on                  
D. She                  
D. see                  
D. this                
D. woman                
D. sister              
D. sister and brother  
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