[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fsk05Gshdne28exekBFCNa0FRb-08U0VhSaO_FxQjlzw":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":8,"question":15,"related":16,"source":27,"type":72},[],"2024-06-23 14:18:07",154581860,[],{"count":9,"courseId":10,"courseImg":11,"courseName":12,"workId":13,"workName":14},24,"43cc31369b01bce447aa7731dc572128","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fdfe00a1c5eedb1c53e9c926bb9f15ea0.png","数字化管理会计","work_35670393","主观题","某企业只生产和销售一种产品,单价为36元,产销可保持平衡.该企业目前生产能力为1 500件,其他有关成本数据如表所示. 项目 变动成本 固定成本 直接材料 9000 直接人工 13500 折旧 8000 其他 12000 合计 22500 20000 该企业现拟购置一台专用设备,购置费为20000元,可用5年,无残值,用直线法计提折旧.据测算,这台专用设备投人使用后,可使变动成本在现有基础上降低20%. 要求:根据本量利有关指标的计算结果,测算这一购置方案是否合理",[17,29,38,48,58,67,73,76,81,86],{"answer":18,"createTime":19,"id":20,"options":21,"question":26,"source":27,"type":28},[],"2024-06-22 13:00:22",151268628,[22,23,24,25],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F6f8bff6d5a5ed224895c74547ac54637.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F09401090d512974276bf4aa5ea8a675e.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fb05d44620597e525ac5ce6be1362749c.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd40101410e7a74f9e8a8343c3f14e657.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F215847d8a19f28d9d2fee987c05cc95e.webp\">","v1",1,{"answer":30,"createTime":19,"id":31,"options":32,"question":37,"source":27,"type":28},[],151268629,[33,34,35,36],"0","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F630bcf74d4a931c71603afccad577e32.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F488095684bfcbfa775d5676bbfcc8a2e.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F5337b077d3d0a81b0316be72ead19654.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fef308f28a5c0d06914c6c16e5f38bb3c.webp\">",{"answer":39,"createTime":40,"id":41,"options":42,"question":47,"source":27,"type":28},[],"2024-06-22 13:00:23",151268630,[43,44,45,46],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F5f0d0e1efd79b63006ca47dd6edef07f.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9a5497d100b27dbf0f749ba47b66018c.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F122489952d20479d810a837620096f9a.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F702ded58a3f130d6a5c648d0609e57f2.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F0f02f6bf86d3c90c977bee1821122c72.webp\">",{"answer":49,"createTime":50,"id":51,"options":52,"question":56,"source":27,"type":57},[],"2024-06-19 22:02:20",151268631,[33,53,54,55],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fc2bfb097ffafc9b94dcbc4dae32d1d90.webp\">","-1","1","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fc0951fbaa93b172d527b854330bf00c2.webp\">",0,{"answer":59,"createTime":40,"id":60,"options":61,"question":66,"source":27,"type":28},[],151268633,[62,63,64,65],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F587efa8635ee0a251830fc273c17e773.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F0b1999729e7d95f996e55658e7f78f8e.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F7b6c9dc4bc4c56d0af11434419d4cdab.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F8d87898375e2e5cbd26aa72dd7a84e06.webp\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F2ddf490be1d93202ecf8425bfe3d6078.webp\">",{"answer":68,"createTime":5,"id":69,"options":70,"question":71,"source":27,"type":72},[],154581859,[],"A企业为生产单一产品的企业, 2022年各月的电费支出与产量的有关数据如表所示.要求:试采用高低点法对电费这一混合成本进行分解. 月份 产量(件) 电费(元) 1 1200 5000 2 900 4250 3 1350 5625 4 1500 5625 5 1200 5375 6 1650 6875 7 1500 6150 8 1500 6300 9 1350 5800 10 1050 4875 11 1800 7200 12 1800 7250",7,{"answer":74,"createTime":5,"id":6,"options":75,"question":15,"source":27,"type":72},[],[],{"answer":77,"createTime":5,"id":78,"options":79,"question":80,"source":27,"type":72},[],154581861,[],"某企业只生产一种产品,全年最大生产能力为1200件.年初已按100元\u002F件的价格接受正常任务1000件,该产品的单位完全生产成本为80元\u002F件(其中,单位固定生产成本为30元).现有一客户要求以70元\u002F件的价格追加订货. 要求:请考虑以下互不相关的情况,用差量分析法为企业做出是否接受低价追加订货的决策,并说明理由. (1)剩余能力无法转移追加订货量为200件,不增加专属成本. (2)剩余能力无法转移,追加订货量为200件,但因有特殊要求,企业需追加1 000元专属成本. (3)同(1).但剩余能力可用于对外出租.可获租金收人5 000元. (4)剩余能力无法转移,追加订货量为300件,因有特殊要求需迫加1 000元专属成本",{"answer":82,"createTime":5,"id":83,"options":84,"question":85,"source":27,"type":72},[],154581862,[],"某公司只生产和销售一种产品, 单位售价为10元,每月销售量为2 000件,单位变动成本为8元.每月固定成本为3000元.为了增加利润,有两个方案可供选择:方案一,将售价降低0.5元,销售量可增加35%;方案二,不降低售价面每月花费500元做广告,销售量可增加20%. 要求:比较哪个方案更有利",{"answer":87,"createTime":5,"id":88,"options":89,"question":90,"source":27,"type":72},[],154581863,[],"甲企业为生产和销售单一产品的企业.当年有关数据如下:销售产品4000件,产品单价80元,单位变动成本50元,固定成本总额50000元,实现利润70000元,计划年度目标利润100 000元. 要求: (1)计算实现目标利润的销售量. (2)计算销售量、单价.单位变动成本及固定成本的敏感系数"]