to
for
with
at
第1题:
Scarcely _____ above 35℃ in summer in this city.
A. the temperature goes
B. does the temperature go
C. the temperature went
D. did the temperature go
第2题:
Sweat damage in a hatch full of canned goods in cartons will occur when the ______.
A.Air temperature is higher than the temperature of the cargo
B.Air temperature is lower than the temperature of the cargo
C.Dew point is higher than the temperature of the cargo
D.Dew point is lower than the temperature of the cargo
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 $ 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4题:
This kind of material expands()the temperature increasing.
Ato
Bfor
Cwith
Dat
第5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6题:
high exhaust temperature and low firing pressure
high exhaust temperature and high firing pressure
low exhaust temperature and low firing pressure
low exhaust temperature and high firing pressure
第7题:
begin
support
last
extinguish
第8题:
its pressure and temperature are both lowered
its pressure and temperature are both raised
its pressure is lowered and its temperature is raised
its pressure is raised and its temperature is lowered
第9题:
Heats
Heating
To heat
Heated
第10题:
amount of temperature rise with no load
temperature of the compartment where the motor is located
normal operating temperature, less the room temperature
amount of temperature developed by an operating motor
第11题:
surface temperature and temperature aloft are equal
surface temperature and temperature aloft differ greatly
barometric pressure is very low
relative humidity is very high
第12题:
drops,and the temperature drops
drops,and the temperature rises
rises,and the temperature drops
rises,and the temperature rises
第13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14题:
Cloud formations are minimal when the ______.
A.surface temperature and temperature aloft are equal
B.surface temperature and temperature aloft differ greatly
C.barometric pressure is very low
D.relative humidity is very high
第15题:
第16题:
This kind of material expands()the temperature increasing.
第17题:
not be put into operation too early
be pay adequate attention to
be used only when necessary
be coated with certain material
第18题:
Pressure and temperature decrease
Pressure and temperature increase
Pressure decreases and temperature increases
Pressure increases and temperature decreases
第19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20题:
stop decreasing.
begin to increase.
continue to decrease.
stop increasing.
第21题:
to
for
with
at
第22题:
low temperature hardening
case hardening
annealing
tempering
第23题:
第24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