A manufacturing company has four types of cost (identified as T1, T2 , T3 and T4). The total cost for each type at two different production levels is: Cost type Total cost for 125 units Total cost for 180 units $ $ T1 1,000 1,260 T2 1,750 2,520 T3 2,475 2,826 T4 3,225 4,644 Which two cost types would be classified as being semi-variable?
A、T1 and T3
B、T1 and T4
C、T2 and T3
D、T2 and T4
第1题
Overeating, which has become a national pastime for millions of Americans, has several roots. For example, parents who are concerned by whether their children get enough to eat during the growing years to overfeed them and thereby establish an overeating habit in their lifetime. The child who is constantly praised for cleaning his plate experiences a sort of gratification later on as he cleans all too many plates. The easy availability of so much food is a constant temptation for many people, especially the types of food served at fast food restaurants and merchandised in the frozen food departments of supermarkets. But many people don’t need temptation from the outside; their overeating arises from such psychological factors as nervousness, boredom, loneliness, insecurity, an overall discontent with life, or an aversion to exercise. Thus, overeating can actually be a symptom of psychological surrender to or withdrawal from, the complexities and competition of modern life.
A、Cause
B、Effect
C、Comparison
D、Contrast
第2题
A.RuntheNtdsutil.exeDSBehaviorcommandsonDC3.
B.RuntheDnscmd.exe/ZoneResetTypecommandonDC3.
C.ReinstallActiveDirectoryDomainServicesonDC3asawritabledomaincontroller.
D.CreateacustomapplicationdirectorypartitiononDC1.ConfigurethepartitiontostoreActiveDirectory-integratedzones.
第3题
The manufacturing process produces toxic chemicals which pollute the nearby environment. Legislation requires that a clean-up operation must be undertaken by Shawler on 30 September 2019 at the latest.
Shawler received a government grant of $12,000 relating to the cost of the main body of the furnace only.
The following are extracts from Shawler’s statement of financial position as at 30 September 2011 (two years after the acquisition of the furnace):
Required:
(i) Prepare equivalent extracts from Shawler’s statement of financial position as at 30 September 2012; (3 marks)
(ii) Prepare extracts from Shawler’s income statement for the year ended 30 September 2012 relating to the items in the statement of financial position. (3 marks)
(b) On 1 April 2012, the government introduced further environmental legislation which had the effect of requiring Shawler to fit anti-pollution filters to its furnace within two years. An environmental consultant has calculated that fitting the filters will reduce Shawler’s required environmental costs (and therefore its provision) by 33%. At 30 September 2012 Shawler had not yet fitted the filters.
Required:
Advise Shawler as to whether they need to provide for the cost of the filters as at 30 September 2012 and whether they should reduce the environmental provision at this date. (4 marks)
第4题
AD Ltd manufactures and sells a single product, E, and uses a standard absorption costing system. Standard cost and selling price details for product E are as follows. $ per unit Variable cost 8 Fixed cost 2 10 Standard profit 5 Standard selling price 15 The sales volume variance reported for last period was $9,000 adverse. AD Ltd is considering using standard marginal costing as the basis for variance reporting in future. What would be the correct sales volume variance to be shown in a marginal costing operating statement for last period?
A、$6,428 (A)
B、$6,428 (F)
C、$12,600 (F)
D、$12,600 (A)
第5题
Translation has its own excitement, its own interest. A satisfactory translation is always possible, but a good translator is never satisfied with it. It can usually be improved. There is no such thing as a perfect, ideal or “correct” translation. A translator is always pursuing facts and words. He works on four levels: Translation is first a science, which entails the knowledge and verification of the facts and the language that describes them---here, what is wrong, mistakes of truth, can be identified; secondly, it is a skill, which calls for appropriate language and acceptable usage; thirdly, an art, which distinguishes good from undistinguished writing and is the creative, the intuitive, sometimes inspired, level of the translation; lastly, a matter of taste, where argument ceases, preferences are expressed, and the variety of meritorious translations is the reflection of individual differences.
第6题
The position of the new premises here was carefully chosen so that we would be at the new airport, instead of being in a city center like. a lot of other factories.
These premises are far bigger. Although our sales area has remained about the same and we have slightly more room for design workshops, it is the manufacturing area that we have expanded the most.
As you can see, this is a very exciting time for us and we will continue to improve our facilities for staff. There will now be plenty of space to build a new staff car park. as parking has always been a problem. That'll be completed in the spring. However, the staff canteen is now open and I hope you will be joining us for lunch there later.
Now that we've moved, we intend to expand into two new areas of the clothing industry. In addition to our existing adults' range, we are ready to start on a range of children's clothes. These will be in production by next month, followed later in the year by a new range of sportswear.
We already have a strong market for the range—in America and Japan, but will be targeting Australia next, which is an unknown export market for us.
&8226;Look at the notes about the launch of a new clothing company.
&8226;Some information is missing.
&8226;You will hear part of a talk by the company's Marketing Director.
&8226;For each question (16-22), fill in the missing information in the numbered space using one or two words.
&8226;You will hear the talk twice.
COMPANY LAUNCH EVENT
NOTES
New company:
Name: (16) Clothing Ltd
Staff change:
David Shaw to become: (17) ____________________
New premises:
Location: close to (18) ____________________
Biggest area of expansion: (19) ____________________
Future staff facility: (20) ____________________
Future company plans:
Next new product range: (21) clothes
New market: (22) ____________________
(16)
第7题
A. to use a proxy server
B. as a replica of Server1
C. as a stand-alone WSUS 3.0 server
D. as an autonomous downstream server
第8题
A. to use a proxy server
B. as a replica of Server1
C. as a stand-alone WSUS 3.0 server
D. as an autonomous downstream server
第9题
This passage is mainly about ______.
A.how to hunt whales for their oil and meat
B.the hard and dangerous lives that whalers had to live
C.the duties of each man on a whaling ship
D.a man who was swallowed by a whale and lived
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