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问题 单项选择题

尽管对洗钱有不同的定义，但各国和国际组织在对洗钱活动本质的理解上基本达成了共识，即洗钱是（）的过程。

A.将合法收入避税

B.将非法收入避税

C.将财产转换或转移

D.将非法收入合法化

答案

参考答案：D

解答题
某班一次数学考试成绩如下：
分数0～4950～5960～6970～7980～8990～99100
人数23691582
（1）不及格的人数占全班人数的几分之几？
（2）若80分以上（包括80分）为优秀，优秀人数占及格人数的几分之几？
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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:

(b) Calculate the full cost per unit of each product using activity based costing. (9 marks)
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