第1题:
The buyer suggested that the packing of this article ()improved.
A、be
B、was to be
C、would be
D、had to be
第2题:
A. parts
B. ideas
C. sorts
D. materials
第3题:
Lots of things are made of_____.We must protect_____.
A.woods;woods
B.wood;wood
C.wood;woods
D.woods;wood
第4题:
A sea anchor is ______.
A.a heavy anchor with an extra long line used to anchor in deep water
B.a cone shaped bag used to slow down the wind drift effect
C.a pad eye to which the sea painter is made fast
D.made of wood if it is of an approved type
第5题:
Foam-type portable fire extinguishers are most useful in combating fires involving ______.
A.solid materials such as wood or bales of fiber
B.inflammable liquids
C.electrical equipment
D.metallic solids
第6题:
第7题:

第8题:
stainless steel
temperature
50℃
other materials
第9题:
solid materials such as wood or bales of fiber
inflammable liquids
electrical equipment
metallic solids
第10题:
deck fitting used to secured mooring lines
casting fitting at the side of a weatherdeck, used as a fairlead
sharp block of wood used to support hygroscopic cargo
smoke pipe for the galley stove
第11题:
Copper
Copper and carbon
Carbon
Bronze
第12题:
第13题:
The packing of goods offered does not meet our standards. Could you use packing which is secure ()breakage?
A、upon
B、of
C、at
D、from
第14题:
第15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。
第16题:
材料:
The carrier who does not pack a container cannot determine the sufficiency of packing of individual cartons within the container.Thus the carrier is not estopped from proving the insufficiency of packing of the GOODs within the container stuffed and sealed by the shipper,even where the carrier has issued a clean bill of lading.
The principle of estoppel only applies to the apparent order and condition of the exterior of the container.The carrier has no duty to inspect the cargo of the shipper-packed container,unless its packaging is apparently inadequate or the shipper has given the carrier special instructions as to the special requirements of the cargo.This view places the burden of inspection and ascertainment of special stowage needs on the party most likely to know of or best equipped to discover such needs.
Both the condition of the container and the packing of the individual objects inside are important.The condition of the container supplied by a shipper may preclude recovery by cargo interests in various situations,for example,where the container&39;s insufficient ventilation causes the GOODs to spoil.
Improper packing of objects(e.g.defective“stuffing”of GOODs into a container)may also constitute a case of insufficiency of packing by the shipper.For example,antiques,furniture,porcelain and crystal had been shipped in containers.The porcelain and crystal which had been packed in cartons suffered no damage,but the furniture and antiques which had only been wrapped in paper were damaged. The carrier was not held responsible as the packing was deemed to be insufficient.
问题:
If the carrier has issued a clean bill of lading for the general cargo on board of his ship,he will be ________.
A.precluded from recovery of any loss or damage from any interests
B.prevented from making a denial that the cargo was packed in apparently GOOD order and condition
C.entitled to make any allegation that contradicts what he has previously stated that the cargo was properly packed
D.estopped from proving the sufficiency of packing of the GOODs
It is inferred that this passage prepared to protect the interests of ________.A.the shipper
B.the supplier of containers
C.the cargo interests
D.the carrier
It is implied in the passage that ________.A.the carrier will not be responsible for the damage to a cargo contained in a container supplied by the carrier
B.the carrier will in no way be responsible for the damage to a cargo contained in a container supplied by the shipper
C.the carrier will be estopped from proving the insufficiency of packing of the GOODs within the container stuffed and sealed by the shipper even he has issued a clean bill of lading
D.by the principle of estoppel,the carrier will not be held responsible even the cargoes,such as antiques,furniture,porcelain and crystal,had been shipped in one container
The insufficient ventilation of a container supplied by a shipper that causes the GOODs to spoil may preclude recovery ________.A.by the cargo interests against the carrier
B.by the carrier against the owners
C.by the shipper against cargo interests
D.by the carrier against the cargo interests
请帮忙给出每个问题的正确答案和分析,谢谢!
第17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 $ 18 560.
Requirment :
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).
Answer:
A. Direct material price variance
= Actual quantity*( actual price - standard price)
=3 200 * (18 560/3 200 -6)
=3 200* (5. 8 -6)
= -640 (F)
Purchasing department
B. Direct material quantity variance= Standard price * ( actual quantity - standard quantity)=6 *(3 200 -2 000 *1.5)= $1 200 (U)
Manufacturing department
C. Total direct material cost variance
= Direct material price variance + Direct material quantity variance
=1 200 - 640 = $ 560 (U)
or = Actual cost - Standard cost
=18 560 - (1. 5*6*2 000)
=$560(U)
第18题:
第19题:
When you want to saw metal, ()will be used.
第20题:
a heavy anchor with an extra long line used to anchor in deep water
a cone shaped bag used to slow down the wind drift effect
a padeye to which the sea painter is made fast
made of wood if it is an approved type
第21题:
solid materials such as wood or bales of fiber
flammable liquids
a piece of electrical equipment
combustible metallic solids
第22题:
deck fitting used to secure mooring lines
casting fitted at the side of a weather deck,used as a fairlead
sharp block of wood used to support hygroscopic cargo
smoke pipe for the galley stove
第23题:
a heavy anchor with an extra long line used to anchor in deep water
a cone shaped bag used to slow down the wind drift effect
a pad eye to which the sea painter is made fast
made of wood if it is of an approved type