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20 當轉出部門有閒置產能時,最低轉撥價格應為何?(A)市價 (B)增額成本(C)增額成本加固定成本 (D)全部成本加上因內部移轉而損失之邊際貢獻
問題詳情
20 當轉出部門有閒置產能時,最低轉撥價格應為何?
(A)市價
(B)增額成本
(C)增額成本加固定成本
(D)全部成本加上因內部移轉而損失之邊際貢獻
參考答案
答案:B
難度:簡單0.75
統計:A(2),B(18),C(1),D(3),E(0)
上一篇 :
19 以何種成本為基礎的轉撥價格,不會導致轉入部門吸收轉出部門無效率之成本?(A)增額成本 (B)邊際成本 (C)標準成本 (D)實際成本
下一篇 :
一、甲公司銷售會計軟體給中小企業,目前每套售價為$3,000,預計 2016 年銷售 3,000套。該軟體之變動生產成本為每套$600且每套配送和處理成本$120。假設該公司的所得稅率為 20%,每年
資訊推薦
【題組】⑵如果每套軟體變動生產成本提高 30%,但每套變動配送及處理成本將減少20%,假設售價、固定成本與稅率不變之下若欲維持目前之稅後淨利,甲公司 2016 年至少須銷貨多少套?(6 分)
2. Are they ________? Yes, they are.(A) the same people (B) same peoples (C) polices officers (D) po
C.【題組】41. What was Laura doing at half past five?(A) (B) (C) (D)
【題組】2. The passenger felt afraid in the airplane because __________.(A) It was too high. (B) It was
3. ______, the lunch boxes are old.(A) On this photo (B) In that photo (C) At the living room (D) In
【題組】39.According to the article, which study is true?(A) (B) (C) (D)
7. 家庭主婦
【題組】3. The piolt told the man to close his eyes when they landed because ________.(A) It helped him
4. _____ father is happy. But those______ fathers are not.(A) Our; girls’ (B) My; boy’s (C) Sam’s; f
47-48)【題組】( )47. Which is Not the right way to protect the environment?(A) Turn off the faucet when
26.( )渭城曲「渭城朝雨浥輕塵, 客舍青青柳色新。勸君更進一杯酒,西出陽關無故人。」關於此詩的說明下列何者錯誤?(A)(B)(C)(D)
8. 起司
(B)A man had a stomachache. He wanted to go to the doctor. He went outside and looked for a hospital
5. A: Those posters are great. But something _______ wrong.(A) are (B) has (C) am (D) is
二、乙公司採用正常成本法且設有單一製造費用成本庫,並以機器小時為成本分攤基礎。2016 年資料如下︰下列為實際機器小時與期末餘額(此為比例分配少分攤或多分攤製造費用前之金額)之資料:試求:【題組】⑴計
【題組】38. What can we say about stress?(A) It makes people healthier.(B) It isn’t good for health.(C)
9.美麗的
【題組】5. The nurse thought(認為)that the man needed glasses because ____________ .(A) He liked animals v
6. A: These are toys _____ your pet cat. B: Thank you.(A) to (B) for (C) in (D) at
【題組】54. ( )It is 15:50. Sophie is playing basketball. What day is it?(A) Wednesday.(B) Monday.(C) Sa
【題組】39. What does “reduce” mean?(A) To become better.(B) To become worse.(C) To become more.(D) To b
10. 世界
1.VAMPIRE
7. A: What’s that? B: ________(A) That’s great. (B) He’s farmer. (C) Yes, it’s a cellphone. (D) That
【題組】55.( ) What day is a free day for Sophie to take a trip?(旅遊)(A) Thursday.(B) Monday.(C) Saturday