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)

分工序计算完工率;

答案

参考答案:分工序计算完工率:
第一工序完工率=[*]×100%=10%
第二工序完工率=[*]×100%=40%
第三工序完工率=[*]×100%=80%

阅读理解

Will you trust your friends if you can’t see anything? If you are falling, do you believe they will catch you and help you stand up? Our teacher helped us to get the answer.

One day, Mr. Morrie came into the classroom and said he had a game for us to try. He divided us into two groups. One student from the first group, stood in front of us with his eyes closed, and then fell backwards(向后地). The second group stood behind him. Before he fell on the floor, they should catch him and not let him get hurt. Most of us were uncomfortable with this. We were afraid that they wouldn’t catch us and we would hit the floor. So we didn’t move. We just stood there and laughed in embarrassment.

Finally, one student, a thin, quiet, dark-haired girl called Sarah, decided to move. She crossed her arms in front of her body, closed her eyes, and slowly fell backwards. She looked quiet but brave.

For a moment, I was sure that she was going to fall on the floor. But before she hit the floor, the other students caught her, held her and finally helped her stand up.

“Whoa!!” We were all surprised, and also encouraged(受鼓舞的). The girl was happy, too. Seeing this, Morrie smiled and said to the girl, “When you close your eyes, you can’t see anything. You won’t feel safe. When you are falling, the feeling gets stronger. You are not sure whether you will hit the cold, hard floor or the warm, soft hands of your friends. But if you are brave enough to trust them, they will not let you down(使人失望).”

小题1:   What is Morrie?

A.A student.

B.A teacher.

C.A manager.

D.a farmer.小题2:   Why didn’t the students move at first?

A.They didn’t want to play the game.

B.They thought the floor was dirty.

C.They didn’t understand Marrie.

D.They were afraid of falling down.小题3:   What did the writer think of the girl?

A.Careful.

B.Active.

C.Quiet but brave.

D.Careless.小题4:   What happened to the girl in the end?

A.She fell on the ground.

B.She felt sad.

C.Only the writer helped her.

D.The other students caught her.小题5:  Why did the students feel encouraged?

A.They felt they could trust each other.

B.They could stop the game finally.

C.They wanted to do something else.

D.They thought they won the game.

单项选择题