This kind of material expands()the temperature increasing.
第1题:
---Do you want a lift home?
---It’s very kind of you, but I have a much late in the office. I overslept this morning because my morning clock _______.
A. doesn’t go off
B. won’t gone
C. wasn’t going off
D. didn’t go on
第2题:
I’m sorry; this kind of T-shirt is not ______ in your color and size.
A、unavailable
B、available
C、avoidable
D、able
第3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4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5题:
This kind of material expands()the temperature increasing.
Ato
Bfor
Cwith
Dat
第6题:
It summarizes two theories. the relative merits of which are debated in the passage.
It puts forth an argument that the rest of the passage is devoted to refuting.
It introduces a new concept that the rest of the passage expands upon.
It frames the background and relevance of the material to follow.
It outlines the majorthemes of each of the four paragraphs to follow.
第7题:
第8题:
head
ear
back
hand
第9题:
Confront the user and tell them to remove the material.
Backup the files and delete them from the users folder.
Inquire with the manager about policies and procedures.
Ignore the files, this is the users personal documents folder.
第10题:
Heats
Heating
To heat
Heated
第11题:
第12题:
Revealing insights into the nuances of court culture in Hellenistic Egypt
Demonstrating how durable a material papyrus can be
Arguing for a greater appreciation of this little-known Hellenistic poet
Highlighting the importance of royal patronage in the development or arts and literature in the Hellenistic world
Illustrating the kind of discovery that can be made from researching papyrus fragments
第13题:
A: he knew
B: he didn't know
C: did he know
D: he couldn't know
第14题:
A、hadn t had completed
B、didn t have completed
C、couldn t have completed
D、cannot have completed
第15题:
第16题:
第17题:
This kind of material expands()the temperature increasing.
第18题:
water
watering
be watered
being watered
第19题:
answer
cause
effect
work
第20题:
Right
Wrong
Doesn’t say
第21题:
so kind
as kind as
so kind as
as kind so
第22题:
to
for
with
at
第23题:
Oh, no, not nice at all
Glad you think so
Don’t like red
You’re kind indeed
第24题:
He would like some help.
There’s only one point he doesn’t understand.
He can’t learn the material.
He thinks that the woman don’t understand the exam.