问题 问答题

某企业有配电和机修两个辅助生产车间,主要为本企业基本生产车间和行政管理部门等服务,根据“辅助生产成本”明细账汇总的资料,配电车间本月发生费用为10244元,机修车间本月发生费用为7200元。各辅助生产车间供应产品或劳务数量详见下表。

要求:

(1) 采用直接分配法分配辅助生产费用。

(2) 采用一次交互分配法分配辅助生产费用。

答案

参考答案:

(1) 辅助生产费用分配的直接分配法是指在各辅助生产车间发生的费用,直接分配给辅助生产车间以外的各受益单位,辅助生产车间之间相互提供的产品和劳务,不相互分配费用。其分配的计算公式为:

某车间、部门(或产品)应分配的辅助生产费用;该车间、部门(或产品)耗用劳务总量×辅助生产费用分配率

(2) 辅助生产费用分配的一次交互分配法是指辅助生产车间的费用分为两个阶段进行分配。第一阶段将各辅助生产车间互相提供的服务量按交互分配前的单位成本,在辅助生产车间之间进行第一次交互分配;第二阶段再将各辅助生产车间交互分配后的费用(即原费用加上交互分配转入的费用,减去交互分配转出的费用),按其提供给基本生产车间和其他部门的服务量和交互分配后的单位成本,在辅助生产车间以外的各受益单位之间进行分配。其有关的计算公式为:

① 交互分配计算公式如下:

阅读理解

Here are four messages on Alan Marshall’s answer phone.

Monday  9:21

Alan? Alan, if you’re at home, please answer the phone. Are you really not there? Well, I’d just like to say that I’m really annoyed with you—and your father is too. You know how much he loves our monthly family lunches. This is the fifth one you’ve missed. I hope you’ve got a really good reason this time. Oh, umm, this is your mother speaking.

Monday 10:02

Mr Marshall, this is Rose, Mr Smith’s assistant. I’m calling to make sure tomorrow’s lunch with Mr Smith of Rising Sun Computer Games. Mr Smith wants you to know that this meeting is very important. Please remember to bring the designs with you. He says that he is ready to pay for your new game! The restaurant is The Four Stars in Gower Street and I’ve booked a table for a quarter past one. Be there on time—please!

Monday 11:23

My name is Karen Miller. I’m manager at Superstar Computer Games, Australia. I saw your game “Kill the Enemy!” at the International Computer Game Fair. I think your work is great and I’d like to talk with you about buying your new game. Perhaps we can interact over lunch and know more about each other. I’m in London until Wednesday. My mobile number is 6130800.

小题1:Alan Marshall is a ________ according to these telephone messages.

A.psychologist

B.veterinarian

C.movie director

D.computer game designer小题2:Alan’s mother was _________ when she called her son.

A.angry

B.patient

C.terrified

D.excited小题3:________are going to buy Allan’s new game.

A.Mr Smith and Mr Marshall

B.Alan and Rose

C.Mr Miller and Mr Smith

D.Alan and Karen小题4:The underlined word “interact” means “_______” here.

A.discuss

B.play games

C.eat

D.fight

论述题