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甲公司生产A、B两种产品采用品种法计算产品成本,制造费用按产品生产工时比例分配,生产费用采用约当产量比例法在完工产品与月末在产品之间分配,原材料在生产开始时一次投入,其他加工费用发生较为均衡,期末在产品的完工程度平均按50%计算。甲公司2012年6月有关A、B产品成本费用资料如下:资料一:月初A在产品220件,直接材料为220000元,直接人工为18000元,制造费用为26000元;B在产品100件,直接材料为100000元,直接人工为8100元,制造费用为11200元。资料二:本月投入生产A产品780件,本月完工产品840件,月末在产品160件;B产品投产400件,完工420件,月末在产品80件。本月生产A产品生产工时30000小时,B产品20000小时。资料三:本月生产A、B产品发生有关成本费用资料如下:(单位:元)(1)本月仓库发出材料汇总表如下:(2)当月职工薪酬分配表如下:(3)计提当月固定资产折旧85000元,其中,生产用固定资产折旧55000元,行政管理用固定资产折旧30000元。(4)以银行存款支付当月车间生产工人劳保用品费2000元。要求:根据上述资料,回答第(1)~(5)题。

月末,对A产品成本的表述中,不正确的是()。

A.A完工产品应负担806400元的直接材料费用

B.A产品的在产品中含有14400元的直接人工费用

C.A完工产品应负担92000元的制造费用

D.A产品月末在产品成本为176000元

答案

参考答案:C

阅读理解

Tamiflu does not kill but prevents H1N1 from further proliferation (繁衍) till the virus limits itself in about 1-2 weeks (its natural cycle).H1N1, like other Influenza A viruses, only infects the upper respiratory tract and proliferates (only) there.The only way of entry are the nostrils(鼻孔) and mouth/ throat.In a global epidemic of this nature, it's almost impossible not coming into contact with H1N1.

Contact with H1N1 is not so much of a problem as proliferation is.

While you are still healthy and not showing any symptoms of H1N1 infection, in order to prevent proliferation, some very simple steps can be practiced:

1.Frequent hand-washing.

2."Hands-off-the-face" approach.Resist all temptations to touch any part of face (unless you want to eat or bathe).

3.Gargle(漱口) twice a day with warm salt water (use Listerine if you don't trust salt).H1N1 takes 2-3 days after initial infection in the throat/ nasal cavity to proliferate and show characteristic symptoms.Simple gargling prevents proliferation.In a way, gargling with salt water has the same effect on a healthy individual that Tamiflu has on an infected one.Don't underestimate this simple, inexpensive and powerful preventative method.

4.Similar to 3 above, clean your nostrilsat least once every day with warm salt water,Which is very effective in bringing down viral population.

5.Strengthen your natural immunity with foods that are rich in Vitamin C .If you have to supplement with Vitamin C tablets, make sure that it also has Zinc to boost absorption.

6.Drink as much of warm liquids as you can.Drinking warm liquids has the same effect as gargling, but in the reverse direction.They wash off proliferating viruses from the throat into the stomach where they cannot survive, proliferate or do any harm.

7.All these are simple ways to prevent, within means of most households, and certainly much less painful than to wait in long queues outside public hospitals.

57.What part of a person’s body do H1N1flu viruses mainly infect?

A.one’s lung            B.the upper respiratory tract

C.one’s heart            D.one’s throat and lung

58.H1N1 flu viruses go into our bodies by ________.

A.touching          B.diet      C.breathing  D.dirt

59.What does the underlined word “underestimate” mean ?

A.assign too low a value to

B.drop the cost of

C.pay more attention to

D.calculate the number of money

60.The author presents this passage by ______.

A.telling an interesting story         B.testing an idea by reasoning

C.introducing some practical methods    D.describing some activities in a natural order

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