问题 问答题

某基本生产车间生产甲产品,相关资料如下:甲产品单件工时定额20小时,经三道工序制造。各工序工时定额为:第一道工序4小时,第二道工序8小时,第三道工序8小时。各工序内均按50%完工程度计算。本月完工产品200件,在产品120件。其中,第一道工序20件,第二道工序40件,第三道工序60件。
月初及本月发生的生产费用合计分别为:原材料16000元,工资及福利费7980元,制造费用8512元。原材料在生产开始时一次投入。
要求:(会计科目写出二级明细科目;答案中的金额单位用元表示)

计算各工序在产品的约当产量;

答案

参考答案:计算各工序在产品的约当产量:
第一工序在产品的约当产量=20×10%=2(件)
第二工序在产品的约当产量=40×40%=16(件)
第三工序在产品的约当产量=60×80%=48(件)
在产品的约当产量合计为=2+16+48=66(件)

阅读理解

阅读理解。

     In the US and Britain, the slogan around colleges was "Save water. Shower with a friend." Now, Wuhan

University has come up with another system for the campus bathhouse. It charges students for the amount

of time in a shower. Before entering the bathhouse, students pay for the amount of time they want in the

shower with cash or their student ID card. The clock starts ticking the minute the tape is turned on. It pauses

when a button is pressed for soap. An integrated circuit (IC) card reader at each tap shows the time. No

money, no water. The benefits of the new system can be seen with the old system, which charged Yuan for

each person regardless of time in the shower. The university used about 320 tons of water daily under the old

system, but only 60 tons now.

     Many students use the new system but opinions on it are divided. Some students say it is bad because

bathing had become a sort of race. Many people using it for the first time are not sure how long they need to

shower. Some might be embarrassed if their time is up and they're still covered in soap. They have to ask the

bathhouse worker to help them buy extra time.

     "It's a flaw in the system that you can not buy extra time on the ID card," said Ren, a freshman in Wuhan

University. The university is also considering some students' suggestions that they be allowed to pay after

they've finished the shower. Not surprisingly, some are complaining about losing the hour shower. But many

students say the move helps them develop a water-saving sense.

    Without the time limits, most students tended to shower for 30 to an hour in the bathhouse.

     Some even used the hot water to wash their clothes."In my experience, 0-20 minutes is enough," said Dai

Zhihua, a third-year student who usually takes 8 minutes.

     A similar system has been installed in other universities. Shanghai Normal University introduced it at its

Fengxiang Campus in September. The bathing fee there is 0.2 Yuan per minute. One male student responded

by setting a record with a two-minute shower.

1. According to the passage, which of the following is NOT true?

A. Students pay for the amount of time they want in the shower.

B. The clock times all through while the student is bathing except when the bather paused for soap.

C. If money runs out, there will be no water.

D. Having finished bathing, the student has to pay for it.

2. The underline word "flaw" (Paragraph 3) most probably means ______.

A. fault

B. advantage

C. pity

D. perfection

3. Since the new system has performed, ______ of water can be saved.

A. a quarter

B. one third

C. one half

D. two thirds

4. It can be inferred from the passage that ______. 

A. The new operation can raise students' environmental awareness.

B. the new operation can solve the water crisis.

C. a similar operation has been set in other universities.

D. The university has saved a lot of water by using the new system.

5. In which column can you find this passage?

A. People.

B. Society.

C. Campus Life.

D. Lifestyle.

单项选择题