问题 问答题

E公司运用标准成本系统计算产品成本,并采用结转本期损益法处理成本差异,有关资料如下:
(1)单位产品标准成本:
直接材料标准成本=6公斤×1.5元/公斤=9元
直接人工标准成本=4小时×4元/小时=16元
变动制造费用标准成本=4小时×3元/小时=12元
固定制造费用标准成本=4小时×2元/小时=8元
单位产品标准成本=9+16+12+8=45元
(2)其他情况:
原材料:期初无库存原材料;本期购入3500公斤,单价1.6元/公斤,耗用3250公斤。在产品:原材料为一次投入,期初在产品存货40件,完工程度50%;本月投产450件,完工人库430件;期末在产品60件,完工程度50%。产成品:期初产成品存货30件,本期完工入库430件,本期销售440件。
本期耗用直接人工2100小时,支付工资8820元,支付变动制造费用6480元,支付固定制造费用3900元;生产能量为2000小时。
要求:

写出完工产品入库和结转主营业务成本的分录;

答案

参考答案:

解析:完工产品标准成本=430×45=19350(元) 借:产成品(或库存商品) 19350 贷:生产成本 19350 已销产品标准成本=440×45=19800(元) 借:主营业务成本 19800 贷:产成品(或库存商品) 19800

阅读理解

Sweetest Day in America is always the third Saturday in October. This holiday is much more important in some regions than in others (Detroit, Cleveland and Buffalo being the biggest Sweetest Day cities). It is a holiday that is gaining in popularity every year throughout the country.

Sweetest Day is celebrated on the third Saturday in October as a day to make someone happy. It is an occasion which offers all of us an opportunity to remember not only the sick, aged, and orphaned, but also friends, relatives and associates whose helpfulness and kindness we have enjoyed.

Over 60 years ago, a man in Cleveland, believing that the city's orphans and shut­ins (卧病在床的人) too often felt forgotten and neglected, thought of the idea of showing them that they were remembered. He did this through the distribution of small gifts. With the help of his friends and neighbors, he distributed these small remembrances on a Saturday in October. During the years that followed, other Clevelanders began to participate in the celebration ceremony, which came to be called “Sweetest Day”. In time, the Sweetest Day idea of spreading cheer to the underprivileged was broadened to include everyone, and became an occasion for remembering others with a kind act or a small remembrance. And soon the idea spread to other cities all over the country.

Sweetest Day is not based on any single group's religious affection or on a family relationship. It is a reminder that a thoughtful word or deed enriches life and gives it meaning.

Because for many people remembering takes the form of gift­giving, Sweetest Day offers us the opportunity to show others that we care, in a practical way.

小题1:We can learn from the first paragraph that Sweetest Day is ________.

A.sometimes the third Saturday in October

B.hardly celebrated in Detroit

C.of equal importance in every part of the USA

D.getting increasingly popular in the USA小题2:Sweetest Day was intended to remember ________.

A.the young and disabled

B.friends and relatives

C.orphans and shut­ins

D.the sick and aged小题3:We can infer from the passage that the birthplace of Sweetest Day is ________.

A.Detroit        

B.Cleveland

C.Buffalo

D.Washington小题4:Now on Sweetest Day gifts are given to those ________.

A.we care

B.we admire

C.in need of help

D.in trouble

单项选择题