问题 问答题

ABC企业生产甲产品需经过两道工序加工完成,本月产成品1000件,月末第一道工序有在产品200件,本工序平均完工程度为60%;第二道工序有在产品300件,本工序平均完工程度为40%。

已知甲产品单位工时定额为100小时,第一、二道工序的工时定额分别为40小时和60小时。甲产品单位材料定额为50kg,第一、二道工序的投料定额分别为30kg和20kg,各工序所需材料均在相应工序生产开始时一次投入。

已知月初材料费用、人工费用和制造费用(以下简称追加费用)分别为13200元和21060元,本月各工序耗用材料费用合计为36500元,本月发生追加费用99020元。

要求:

(1)分别计算分配材料费用和追加费用时在产品的约当产量;

(2)计算产成品的总成本和单位成本;

(3)计算月末在产品的总成本。

答案

参考答案:

(1)分配材料费用时在产品的约当产量=200×30/50+300×(30+20)/50=420(件)

分配追加费用时在产品的约当产量

=200×40×60%/100+300×(40+60X40%)/100=240(件)

(2)和(3)的计算过程见成本计算单:

说明:产成品直接材料单位成本=49700÷(1000+420)=35(元)

总成本=35×1000=35000(元)

产成品追加费用单位成本=120080÷(1000+240)=96.84(元)

总成本=96.84×1000=96840(元)

阅读理解

阅读理解。

     Now let's come to the Bolshoi Theater (莫斯科大剧院) near the center of Moscow. The inside of the

theater is as brightly golden (金色的) as it was before 1917, but the audience (观众) has changed. Many

of the men are without ties (领带) and the women are wearing dark clothes. In the nineteenth century this

was Moscow's great opera house.

     "Bolshoi" means"big", and the theater can hold 4 000 persons. Culture has always been important to

Russians. That's why through all these years they have been trying to maintain (一直保持) arts, like ballet,

fine opera (歌剧) and plays.

      The government gives the theater 12 000 000 dollars each year. Even the New York Metropolitan Opera

(纽约大都会歌剧院) can only get half of the money. The Bolshoi is very large, and has its own factories

even. About three thousand people work in the theater and 250 ballet dancers are working here and they get

the highest pay.

根据短文内容回答下列问题.

1. Where is the Bolshoi Theater?

________________________________________________________________________

2. What does"Bolshoi" mean?

________________________________________________________________________

3. How many persons can the Bolshoi Theater hold?

_________________________________________________________________________

4. Which theater gets more money from the government, the Bolshoi Theater or the

    New York Metropolitan Opera?

_________________________________________________________________________

5. In the past what kind of people often went to the Bolshoi Theater, the rich people or the poor people?

_________________________________________________________________________

解答题