问题 问答题 简答题

请问电动汽车充电模式主要包括哪几种模式?

答案

参考答案:电动汽车充电模式主要包括交流充电、直流充电、电池更换。

阅读理解

阅读下面短文,并根据短文后的要求答题(请注意问题后的字数要求)。

Scientists believe that conditions on Mars around 3.8 billion years ago were very similar to those of the early earth, when primitive organisms were spreading through our oceans. At that time, Mars would have been much warmer and wetter than it is today, with an atmosphere composed mainly of carbon dioxide, just like that of the earth at the time. Under these conditions, it is highly probable that life may have arisen on Mars as well.

But, even if life did not arise naturally on Mars, it does not mean that it could not have existed there. According to Professor Paul Davies of the University of Adelaide, Australia, life forms could have been transferred between the earth and Mars in wreckage (broke pieces) created by the impact of comet(彗星) and small planets on the surface of the two planets.

Even today, about 500 tons of material from Mars lands on earth every year. It is mainly in the form of the dust but occasionally a larger chunk(厚片,大块) strikes the earth. In 1911, a piece of Martian rock crashed in Egypt, killing a dog. According to Professor Davies, it is in these chunks of rock, which were much larger and more frequent in the past that life forms could have been transported from planet to planet.

“But how could these life forms have survived their journey through space?” says Paul Davies, “The difficulty in believing this theory is that a bacterium on its own in space has to struggle itself not only against cold but also against deadly cosmic (宇宙的) radiation. But wrapped in a rock the situation is different. A rock ten meters across would shield life inside it from a lot of radiation and the temperature might only be minus 10 or 20 degrees, the sort of thing we have on earth.”

小题1:Where do some scientists suppose life probably come from? (3’) (No more than 6 words)

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小题2:What does Professor Paul Davies believe? (3’) (No more than 6 words)

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小题3:Why could life survive when transferred from one planet to another? (3’) (No more than 12 words)

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小题4:According to Professor Paul Davies, how did the wreckage come into being? (3’) (No more than 10 words)

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小题5:List at least two differences about Mars between the past and now. (3’) (No more than 16 words)

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问答题

资料:
(1)某工业企业大量生产A、B两种产品。生产分为两个步骤,分别由第一第二两个车间进行。第一车间是机加工(包括设备调整作业、加工作业、检验作业、车间管理作业),第一车间为第二车间提供半成品,第二车间为组装(包括组装、检验、包装、车间管理作业等),第二车间将半成品组装成为产成品。该厂为了加强成本管理,采用逐步结转分步法按照生产步骤(车间)计算产品成本,各步骤在产品的完工程度为本步骤的50%,材料在生产开始时一次投入,该企业不设半成品库,一车间完工半成品直接交由二车间组装。各车间7月份有关产品产量的资料如下表所示:

                        单位:件
产品 月初在产品 本月完工 月末在产品
一车间-A 300 600 200
一车间-B 200 400 200
二车间-A 100 600 100
二车间-B 150 350 200
(2)该企业目前试行作业成本法,企业只生产A和B两种产品。
(3)一车间(机加工车间)采用作业成本法计算产品成本。公司管理会计师划分了下列作业及成本动因:
作业 作业动因
设备调整作业 调整次数
加工作业 机器工时
检验作业 检验次数
车间管理作业 分摊的办法,按照承受能力原则,以各种产品生产所占用面积为分配基础
根据一车间材料分配表,2011年7月一车间A产品领用的直接材料成本为172000元,B产品领用的直接材料成本为138000元;由于一车间实行的是计时工资,人工成本属于间接成本,并已将人工成本全部分配到各有关作业中,所以没有直接人工成本发生;根据一车间工薪分配表、固定资产折旧计算表、燃料和动力分配表、材料分配表及其他间接费用的原始凭证等将当期发生的费用登记到“作业成本”账户及其所属明细账户,如下表所示:
                            单位:元
项目 根据有关凭证记录的费用发生额
职工薪酬 折旧 动力费 水电费 机物料消耗 合计
设备调整作业 5000 20000 4500 6400 8000 43900
加工作业 25720 68000 96000 48000 32000 269720
检验作业 6000 24000 5400 7650 9600 52650
车间管理作业 7174 30000 6750 9600 12652 66176
合计 43894 142000 112650 71650 62252 432446
一车间生产A和B两种产品的实际耗用作业量如下:
作业动因 A B 合计
调整次数(次) 6 10 16
机器工时(小时) 16000 6000 22000
检验次数(次) 56 34 90
经营占用面积(平方米) 16000 12160 28160
(4)二车间实行作业成本法的相关资料略。
(5)2011年7月份有关成本计算账户的期初余额如下表:
生产成本——一车间
                        单位:元
直接材料成本 作业成本 合计
一车间-A 7800 25400 33200
一车间-B 72000 18600 90600
生产成本——二车间
                       单位:元
直接材料 直接人工 作业成本
月初余额 A产品 15600 8900 7600
B产品 24300 12600 21540
本月发生额 A产品 35000 64000
B产品 64360 56340
要求:

按实际作业成本分配率分配作业成本,计算填列一车间A和B的成本计算单。

成本计算单
产品名称:A半成品   2011年7月      单位:元
项目 产量(件) 直接材料成本 直接人工成本 作业成本 合计
成本计算单
产品名称:B半成品    2011年7月     单位:元
项目 产量(件) 直接材料成本 直接人工成本 作业成本 合计