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制度文化

答案

参考答案：制度文化是人们为适应人类生存、社会发展的需要而主动创制出来的有组织的规范体系。制度文化是人类文化的一个重要层面，它是物质文化与精神文化的中介。

单项选择题

系统性红斑狼疮面部典型皮损的特点是（）

A.盘状红斑

B.环形红斑

C.蝶形红斑

D.网状红斑

E.丘疹状红斑
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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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