packing cost
cost of sales
indirect cost
warehouse cost
第1题:
84 Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk?
A. liability loss
B. direct property loss
C. profit loss
D. personnel-related loss
E. B and C
第2题:
_____, boys like footballs.
A: Generally speaking
B: General speaking
C: Generally spoken
D: Speaking generally
第3题:
The Cost Performance Index is computed as:
A . budget cost of work performed divided by actual cost of work performed
B . budget cost of work performed minus actual cost of work performed
C . budget cost of work performed minus budget cost of work scheduled
D . budget cost of work scheduled divided by budget cost of work performed
E . actual cost of work scheduled divided by budget cost of work performed
第4题:
Generally software can be divided into two types:( )software and application software.
A.system B.I/O C.control D.database
第5题:
Generally speaking, the author’s attitude toward gene patenting is_____
A.critical
B.supportive
C.scornful
D.objective
第6题:
114 The Cost Performance Index is computed as:
A. budget cost of work performed divided by actual cost of work performed
B. budget cost of work performed minus actual cost of work performed
C. budget cost of work performed minus budget cost of work scheduled
D. budget cost of work scheduled divided by budget cost of work performed
E. actual cost of work scheduled divided by budget cost of work performed
第7题:
Generally speaking, performatives are sub-divided into two big types. They are explicit performatives, implicit performatives.()
第8题:
Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk?
A liability loss
B direct property loss
C profit loss
D personnel-related loss
E B and C
第9题:
generally speaking, how many officers are there in the deck department?
第10题:
N Company manufactures a kind of product used throughout the machinery industry. The standard price of the materials for the products is $6 per kilogram; the standard quantity of materials allowed per unit is 1.5 kilograms. During July, 2,000 units of the products were finished, for which 3,200 kilograms of materials were used at a total direct material cost of $18560. A. Calculate the direct material price variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance. B. Calculate the direct material quantity variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance. C. Calculate the total direct material cost variance for July. Indicate whether it is favorable (F) or unfavorable (U).
a. Direct material price variance
=Actual quantity ×(actual price – standard price)
=3200× [(18560/3200)-6]
=3200×(5.8-6)
=-640(0.5分) (F) (0.5分)
Purchasing department (1分)
b. Direct material quantity variance
=Standard price×(actual quantity –standard quantity)
=6×[3200-(2000×1.5)]
=6×(3200-3000)
=$1200(0.5分) (U) (0.5分)
Manufacturing department (1分)
c. Total direct material cost variance
=Direct material price variance +Direct material quantity variance
=1200-640=$560(0.5分) (U) (0.5分)
or =Actual cost-Standard cost
=18560-(1.5×6×2000)
=$560(u)
依据:《财务成本管理》教材第十四章第430页。