问题 单项选择题 案例分析题

C产品由三道工序完成,原材料在开始时一次投入,其工时定额为:第一道工序列20小时,第二道工序30小时,第三道工序30小时,各工序内均按50%的完工程度计算。月末在产品数量为第一道工序100件,第二道工序200件,第三道工序200件,该月完工产品1000件。月初和本月发生的产品费用合计为:直接材料15000元,直接人工8000元,制造费用10000元,采用约当产量法并按成本项目计算以下各项。 根据上述资料,回答问题:

完工产品成本为()元。

A.24257.43

B.22000

C.26138.61

D.28170

答案

参考答案:A

解析:

15 000×1 000/(1 000+500)+(8 000+10 000)×1 000/(1 000+262.5)=24 257.43(元)

单项选择题 A1型题
阅读理解

Robots are smart。 With their computer brains, they help people work in dangerous places or do difficult jobs。 Some robots do regular jobs。Bobby, the mail carrier, brings mail to a large office building in Washington, D。C。 He is one of 250 mail carriers in the United States。

Mr。 Leachim, who weighs two hundred pounds and is six feet tall, has some advantages as a teacher。 One is that he does not forget details。 He knows each child’s name, the parents’ names and what each child knows and needs to know。 In addition, he knows each child’s pets and hobbies。 Mr。 Leachim does not make mistakes。 Each child goes and tells him his or her name, then dials an identification (身份证明) number。 His computer brain puts the child’s voice and number together。 He identifies the child with no mistakes。 Then he starts the lesson。

Another advantage is that Mr。 Leachim is flexible。 If the children need more time to do their lessons they can move switches。 In this way they can repeat Mr。 Leachim’s lesson over and over again。 When the children do a good job he tells them something interesting about their hobbies。 At the end of the lesson the children switch Mr。 Leachim off。

58。 The first paragraph of the passage tells us _______。

A。 human beings are not as smart as robots

B。 robots will take the place of man to rule the earth

C。 we can only use robots to do some regular jobs

D。 robots can help people in many different ways

59。 Mr。 Leachim’s ______ makes him a good teacher。

A。 knowledge     B。 appearance            C。 advantage                     D。 energy

60。 The word “flexible” in the last paragraph means _______。

A。 not strict        B。 not hard                C。 suitable                 D。 changeable