东北财经大学 题目列表
(一)某企业1月份有关账户的期初余额如图表l所示。(二)1月份发生如下经济业务：(1)从银行提取现金500元,备用。(2)用银行存款购买材料一批，货款5 500元。(3)用银行存款偿还前欠货款3 000元。(4)国有股东投入新机器一台，价值25 000元。(5)收到购货单位偿还销货款4 400元，存入银行。(6)按规定将多余现金500元存入银行。(7)生产车间生产产品领用材料，价值 14 000元。(8)从银行取得短期贷款70 000元，存入银行。要求： (l)根据资料(二)编制会计分录。 (2)根据期初余额、本期发生额和期未余额编制试算平衡表，进行试算平衡。
某企业准备生产一种新产品，估计这种产品在市场上的需求量(自然状态)大体有四种情况：需求量较高、需求量一般、需求量较低、需求量很低，对每种情况出现的概率确无法预测。为了生产这种产品，企业考虑了三种方案：A方案是自己动手，改进原有设备;B方案是淘汰原有设备，购进新设备;C方案是购进一部分关键设备，其余自己制造。该产品准备生产5年，据测算，各个方案在各种自然状态下5年内的损益值如表所示。用乐观法选择()A、A方案B、B方案C、C方案D、任选
某市1995—1999年实施安居工程中，新建住宅面积与装饰材料销售额资料如表1所示，该市2000年住宅面积投入使用预计1300万平方米，试用一元线性回归分析法预测2000年装饰材料销售额。表1()A、2533B、2661C、2349D、3217
某公司生产甲产品耗用A、B两种材料，资料如下表所示。本期生产甲产品500件，实际耗用A材料2.8千克/件，A材料的实际价格是6.3元/千克。要求：(1)计算甲产品耗用A材料和B材料的用量标准、价格标准;(2)计算甲产品耗用直接材料的标准成本(3)计算甲产品耗用A材料的成本总差异。
某企业生产甲、乙、丙三种产品，相关的利润资料如下表所示：要求：(1)指出沉没成本的数额(2)计算丙产品的贡献毛益总额和贡献毛益率(3)做出是否继续生产亏损产品的决策(4)如果停止生产丙产品，计算企业的利润(5)如果丙产品停产后，闲置的生产能力可以用于增产乙产品20%，指出继续生产丙产品的相关成本种类，并计算相关成本、相关损益，最终做出应否停产的决策?(6)如果甲、乙、丙三种产品属于封闭式生产，丙产品的销售收入达到多少才不亏损?(7)如果企业增产丙产品10%市场有销路，可否增产?
某企业生产A电视机，2011年末该企业依据下半年的产量与成本资料采用高低点法对A电视机的成本进行成本性态分析。经分析确认7份的固定成本总额为160万元，变动成本总额为400万元，混合成本为110万元。其他各月产量与混合成本的相关资料如下表所示：A电视机产量与混合成本资料要求：(1)确认高低点法坐标并建立混合成本的成本性态分析模型(2)建立总成本的成本性态分析模型(3)若下年1月份A电视计划产量为56台，预测下年1月份的总成本。
某企业生产甲产品，1～8月份的产量及总成本资料如下表所示：8月份的预计销售量为19.5吨。要求：(1)采用高低点法确定成本性态分析模型(2)如果平滑指数取0.3，利用平滑指数法预测9月份的销售量(3)分别利用平滑指数法和移动平均法的销售量结果预测9月份的总成本(4)平滑指数法和移动平均法的计算结果不相等，是否可以接受?原因是什么?(5)除平滑指数法和移动平均法外，同类性质的销售量预测方法还有哪些?
For any Englishman there can never be any discussion as to who is the world's greatest writer. Only one name can possibly suggest itself to him：that of William Shakespeare.Every Englishman has some knowledge of his work. All of us use words and phrases from Shakespeare's writings that have become a part of the English-speaking people.Shakespeare, more perhaps than any other writer, made full use of the English language. Most of us use about five thousand words in our normal employment of English; Shakespeare in his works used about twenty-five thousand!There is probably no better way for a foreigner (or an Englishman!) to appreciate the richness and variety of the English language than by studying the various ways in which Shakespeare uses it. Such a study is well worth the effort (it is not, of course, recommended to beginners), even though some aspects of English usage, and the meaning of many words, have changed since Shakespeare's day.1). From the first two sentences of the passage we can conclude that ________.A. it can't be discussed about who is the world's greatest dramatistB. Shakespeare is regarded as the greatest writerC. Englishmen like to discuss about who is the world's greatest writerD. it can't be discussed about who is the world's greatest poet2). According to the passage many English words and phrases that we use today are from _____.A. EnglishmenB. English speaking peopleC. Shakespeare's worksD. ancient people3). To learn the richness of the English language, people should ______.A. write and read moreB. be glad to be a foreignerC. learn from an English manD. read Shakespeare's plays4). The author does not suggest beginners reading Shakespeare's plays probably because _____.A. only Englishmen can understand his playsB. some of English usage and the meaning of many words have changedC. the works are too difficult for a beginnerD. the works are for native speakers5). In this passage the author wants to _______.A. tell how great a writer Shakespeare isB. tell that some aspects of English usage have changed since Shakespeare's dayC. tell that some English words are out of use nowD. show the richness of English language
If you are like most people, your intelligence varies from season to season. You are probably a lot sharper in the spring than you are at any other time of the year. A well-known scientist, Ellsworth Huntington (1876-1937), concluded from other men's work and his own among people in different climates that climate and temperature have a definite effect on our mental abilities. He found that cool weather is much more favorable for creative thinking than summer heat. This does not mean that all people are less intelligent in the summer than they are during the rest of the year. It does mean, however, that the mental abilities of large numbers of people tend to be lowest in the summer.Spring appears to be the best period of the year for thinking. One reason may be that in the spring man's mental abilities are affected by the same factors that bring about great changes in all nature. Fall is the next-best season, then winter. As for summer, it seems to be a good time to take a long vacation from thinking!1). Huntington based his conclusions on ___________.A. work with people in different climatesB. records of temperature changesC. records of change in his own intelligenceD. all of the above2). Ellsworth Huntington decided that climate and temperature have _________.A. a great effect on everyone's intelligenceB. no effect on people's intelligenceC. effect on only a few people's intelligenceD. some effect on most people's intelligence3). One possible reason why spring is the best season for thinking is that ___________.A. there are some things making all nature different from beforeB. it is neither too warm nor too coldC. it is more natural for the development of mental abilitiesD. it lasts longer than the other seasons4). The two best seasons for thinking seem to be _____________.A. winter and summerB. fall and winterC. spring and fallD. summer and spring5). According to the passage above, vacations from thinking should be taken ___________.A. as seldom as possibleB. during spring and fallC. several times throughout the yearD. during the summer
定额法和清单法是两种不同的计价体系。下列论述中正确的是：()A、前者适用于市场经济，后者适用于计划经济B、前者适用于计划经济，后者适用于市场经济C、两者都适用于计划经济D、两者都适用于市场经济