问题 问答题

某企业生产A、B两种产品,有关单位产品标准成本的资料如表1所示。该企业产品的正常生产能量是A产品800件、B产品1000件,实际生产量为A产品600件、B产品800件。有关两种产品实际单位成本的资料,如表2所示。
要求:根据上述资料,进行各项成本差异的分析。
表1

成本项目A产品B产品
直接材料(元)(6千克×4元/千克) 24(5千克×5元/千克) 25
直接人工(元)(4千克×8元/千克) 32(3千克×8元/千克) 24
制造费用变动部分(元)(4千克×3元/千克) 12(3千克×2元/千克) 6
固定部分(元)(4千克×2元/千克) 8(3千克×1元/千克) 4
标准单位成本(元/件)7658
                    表2
成本项目A产品B产品
直接材料(元)(6千克×4元/千克) 24(6千克×45元/千克) 27
直接人工(元)(3千克×9元/千克) 27 (3.5千克×8元/千克) 28
制造费用变动部分(元)(3千克×3.5元/千克) 10.5 (3.5千克×2.5元/千克) 8.75
固定部分(元)(3千克×1.5元/千克) 4.5 (3.5千克×1.5元/千克) 5.25
标准单位成本(元/件)6669

答案

参考答案:

解析:直接材料: 标准成本=600×24+800×25=34400(元) 实际成本=600×24+800×27=36000(元) 成本差异=36000-34400=1600(元) 价格差异=600×8×(3-4)+800×6×(4.5-5)=-7200(元) 数量差异=4×600×(8-6)+5×800×(6-5)=8800(元) 直接人工: 标准成本=600×32+800×24=38400(元) 实际成本=600×27+800×28=38600(元) 成本差异=38600-38400=200(元) 工资率差异=600×3×(9-8)+800×3.5×(8-8)=1800(元) 人工效率差异=8×600×(3-4)+8×800×(3.5-3)=-1600(元) 变动性制造费用: 标准成本=600×12+800×6=12000(元) 实际成本=600×10.5+800×8.75=13300(元) 成本差异=13300-12000=1300(元) 耗费差异=600×3×(3.5-3)+800×3.5×(2.5-2)=2300(元) 效率差异=3×600×(3-4)+2×800×(3.5-3)=-1000(元) 固定性制造费用: 标准成本=600×8+800×3=7200(元) 实际成本=600×4.5+800×5.25=6900(元) 成本差异=6900-7200=-300(元) 耗费差异=6900-(800×8+1000×3)=-2500(元) 能量差异=(800×8+1000×3)-7200=2200(元)

单项选择题
阅读理解

B

WASHINGTON – It’s a great achievement that inspires notions of robots with consciousness and independent minds.

When people or animals get hurt, they can usually compensate for minor injuries and keep limping along, but for robots, even slight damage can make them stumble and fall. However, a recently made robot has demonstrated a novel ability: it can heal its own damage.

The new robot, which looks like a splay – legged, four – footed starfish can sense injury to itself and adapt. That ability sets the new robot apart from earlier machines. Because the robot can recover from unfamiliar places. “There is a need for planetary robotic rovers to be able to fix things on their own,” says Josh Bongard, a professor in the University of Vermont, who is one of the device’s creator. “Robots on other planets must be able to continue their mission without human help if they are damaged and cannot communicate their problem back to Earth.”

A typical robot functions according to a computer program, but the new robot works differently. First, sensors in its four legs observe the robot’s movements and signals to its built – in computer. From the formation it collects, the robot creates its own programs that allow it to adapt to different situations. For example, when the researchers shortened one of the robot’s legs, the smart machine simply adjusted its way of walking – it used three legs instead of four.

The researchers are looking for other places to put the resilient robot to work. One pellicle spot is the ocean floor. That dark and dangerous undersea terrain might be a good choice for a robot the scientists call the Starfish. “We never officially named the robot, but we usually refer to it as the Starfish, even though a real starfish has five rather than four legs,” says Bongard. “Also, a real starfish  is much better than our robot at recovering from injury, because it can actually grow its legs again.” Scientists have created robots that help humans in many ways: by exploring space, fighting fires, and even performing surgery.

46.The newly designed robot distinguishes itself from the former ones because it___________

A.can communicate with people on the earth about their problems

B.works according to a certain computer program

C.can find its problems and solve them automatically

D.can explore unfamiliar places

47.An example is given in the fourth paragraph in order to explain that the robot ___________

A.is used to create new programs

B.has typical robot functions

C.has sensors to observe its movements

D.can gather information and adapt to new conditions

48.The underlined word “resilient” in the last paragraph means the robot is ___________.

A.creative    B.newly made     C.able to recover    D.informative

49.Which of the following is TURE about the robot “Starfish”?

A.It was spoken highly of by people for its special ability?

B.It will stumble and fall if damaged.

C.It can grow its legs again once they are broken.

D.It has started to work on the ocean floor.

50.What might be the best title of the passage?

A.How does the Starfish Robot work

B.Do – It – Yourself Robot Repair

C.Robots Designed to Work On Other Planets

D.New Robot Helping Us In Many Ways