习题
Part 1 Accounting Principle
Chapter 1 Accounting and Its Environment QUESTIONS
1.Accounting has been defined as a service activity. Who is served by accounting and how are
they benefited?
2.What are the major objectives of financial reporting as specified by the IASB?
3.Briefly describe the four traditional assumptions that influence the conceptual framework.
4.Identify and describe the underlying assumptions specified by the IASB.
5.Alan Rod has recently completed his first year of studying accounting. His instructor for next
semester has indicated that the primary focus will be the area of financial accounting.
(a) Differentiate between financial accounting and managerial accounting.
(b) One part of financial accounting involves the preparation of financial statements. What are
the financial statements most frequently provided?
(c) What is the difference between financial statements and financial reporting? Chapter 2 Accounting Concepts and Principles QUESTIONS
1.One characteristic of useful accounting information is understandability. Understandable to
whom?
2.Distinguish between the qualities of relevance and reliability.
3.Does reliability imply absolute accuracy? Explain.
4.Define comparability.
5.What is prudence in accounting? What is an example of prudence in accounting practice?
6.Why is it so difficult to measure the cost and the benefit of accounting information?
7.For each item below, indicate to which category of elements of financial statements it belongs.
(a) Retained earnings (b) Sales (c) Additional paid-in capital (d) Inventory (e) Depreciation (f) Dividends (g) Gain on sale of investment (h)Interest payable
(i)Loss on sale of equipment (j) Issuance of common stock
8.What three elements are contained in a balance sheet?
9.What is the importance of the term “probable” in the definition of an asset?
10.What are the two methods of income measurement that may be used to determine income?
How do they differ?
11.Identify the criteria that an item must meet to qualify for recognition.
12.Identify and describe four different measurement bases.
Chapter 3 Financial Statements
QUESTIONS
1.How does separating current assets from property, plant, and equipment in the balance sheet
help analysts?
2.Should available-for-sale securities always be reported as a current asset? Explain.
3.What is the objective of a statement of changes in equity?
4.What is the purpose of a statement of cash flows? How does it differ from a balance sheet
and an income statement?
5.The net income for the year for Won Long, Inc. is $750,000, but the statement of cash flows
reports that the cash provided by operating activities is $640,000. What might account for the difference?
https://www.wendangku.net/doc/5d15331246.html, income for the year for Jenkins, Inc. was $750,000, but the statement of cash flows
reports that cash provided by operating activities was $860,000. What might account for the difference?
7.Differentiate between operating activities, investing activities, and financing activities. EXERCISES
Exercise 1. Presented on the next page are the captions of Faulk Company?s balance sheet.
(a) Current assets. (f) Current liabilities.
(b) Investments. (g) Non-current liabilities.
(c) Property, plant, and equipment. (h) Capital stock.
(d) Intangible assets. (i) Additional paid-in capital.
(e) Other assets. (j) Retained earnings.
Instructions
Indicate by letter where each of the following items would be classified.
1. Preferred stock. 11. Cash surrender value of life insurance.
2. Goodwill. 12. Notes payable (due next year).
3. Wages payable. 13. Office supplies.
4. Trade accounts payable. 14. Common stock.
5. Buildings. 15. Land.
6. Trading securities. 16. Bond sinking fund.
7. Current portion of long-term debt. 17. Merchandise inventory.
8. Premium on bonds payable. 18. Prepaid insurance.
9. Allowance for doubtful accounts. 19. Bonds payable.
10. Accounts receivable. 20. Taxes payable.
Exercise 2.Assume that Denis Saved Inc. has the following accounts at the end of the current year.
1. Common Stock. 14. Accumulated Depreciation—Buildings.
2. Discount on Bonds Payable. 15. Cash Restricted for Plant Expansion.
3. Treasury Stock (at cost). 16. Land Held for Future Plant Site.
4. Note Payable, short-term. 17. Allowance for Doubtful Accounts—
5. Raw Materials. Accounts Receivable.
6. Preferred Stock Investments—Long-term. 18. Retained Earnings.
7. Unearned Rent Revenue. 19. Premium on Common Stock.
8. Work in Process. 20. Unearned Subscriptions Revenue.
9. Copyrights. 21. Receivables—Officers (due in one year).
10. Buildings. 22. Finished Goods.
11. Notes Receivable (short-term). 23. Accounts Receivable.
12. Cash. 24. Bonds Payable (due in 4 years).
13. Accrued Salaries Payable.
Instructions
Prepare a classified balance sheet in good form. (No monetary amounts are necessary.)
Exercise 3. Turner Corporation had net sales of $2,400,000 and interest revenue of $31,000
during 2007. Expenses for 2007 were: cost of goods sold $1,250,000; administrative expenses $212,000; selling expenses $280,000; interest expense $45,000. Turner?s tax rate is 30%. The corporation had 100,000 shares of common stock authorized and 70,000 shares issued and outstanding during 2007.
Instructions
Prepare a single-step income statement and a multiple-step income statement for the year ended December 31, 2007.
Exercise 4.The major classifications of activities reported in the statement of cash flows are operating, investing, and financing.
The transactions are as follows.
(a) Issuance of capital stock. (h) Payment of cash dividends.
(b) Purchase of land and building. (i) Exchange of furniture for office equipment.
(c) Redemption of bonds. (j) Purchase of treasury stock.
(d) Sale of equipment. (k) Loss on sale of equipment.
(e) Depreciation of machinery. (l) Increase in accounts receivable during the year.
(f) Amortization of patent. (m) Decrease in accounts payable during the year.
(g) Issuance of bonds for plant assets.
Instructions
Classify each of the transactions listed above as:
1. Operating activity—add to net income.
2. Operating activity—deduct from net income.
3. Investing activity.
4. Financing activity.
5. Reported as significant noncash activity.
Exercise 5.Ges Company reported 2007 net income of $151,000. During 2007, accounts receivable increased by $13,000 and accounts payable increased by $9,500. Depreciation expense
was $39,000.
Instructions
Prepare the cash flows from operating activities section of the statement of cash flows.
Exercise 6.York Perez Corporation engaged in the following cash transactions during 2007.
Sale of land and building $181,000
Purchase of treasury stock 40,000
Purchase of land 37,000
Payment of cash dividend 85,000
Purchase of equipment 53,000
Issuance of common stock 147,000
Retirement of bonds 100,000 Instructions
(1) Compute the net cash provided (used) by investing activities.
(2) Compute the net cash used (provided) by financing activities.
Chapter 4 The Accounting Cycle
QUESTIONS
1.Under double-entry accounting, what are the debit/credit relationships of accounts?
2.Give an example of a transaction that results in:
(a) A decrease in an asset and a decrease in a liability.
(b) A decrease in one asset and an increase in another asset.
(c) A decrease in one liability and an increase in another liability.
https://www.wendangku.net/doc/5d15331246.html, the accounts debited and credited for each of the following transactions.
(a) Billing a customer for work done.
(b) Receipt of cash from customer on account.
(c) Purchase of office supplies on account.
(d) Purchase of 10 gallons of gasoline for the delivery truck.
4.What are adjusting entries and why are they necessary?
5.Employees are paid every Saturday for the preceding work week. If a balance sheet is
prepared on Thursday, December 31, what does the amount of wages earned during the first four days of the week represent? Explain.
6.Give three common examples of contra accounts. Explain why contra accounts are used.
7.What are closing entries and why are they necessary?
EXERCISES
Exercise 1.
Lydia Service Shop had the following transactions during the first month of business.
Aug. 2 Invested $12,000 cash and $2,500 of equipment in the business.
7 Purchased supplies on account for $400. (Debit asset account.)
12 Performed services for clients, for which $1,300 was collected in cash and $670 was billed to the clients.
15 Paid August rent $600.
19 Counted supplies and determined that only $270 of the supplies purchased on August 7 are still on hand.
Instructions
Journalize the transactions.
Exercise 2.
On July 1, 2007, Blair Co. pays $18,000 to Bush Insurance Co. for a 3-year insurance contract. Both companies have fiscal years ending December 31.
Instructions
1. For Blair Co. journalize the entry on July 1 and the adjusting entry on December 31.
2. Journalize the entry on July 1 and the adjusting entry on December 31 for Bush Insurance Co. Bush uses the accounts Unearned Insurance Revenue and Insurance Revenue.
Exercise 3. Greens Co. uses the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, Salaries Payable, Allowance for Doubtful Accounts, and Bad Debt Expense.
Instructions
Prepare the following adjusting entries at December 31 for Greens.
(a) Interest on notes payable of $400 is accrued.
(b) Fees earned but unbilled total $1,400.
(c) Salaries earned by employees of $700 have not been recorded.
(d) Bad debt expense for year is $900.
Exercise 4. Sparkie has year-end account balances of Sales $828,900; Interest Revenue $13,500; Cost of Goods Sold $556,200; Operating Expenses $189,000; Income Tax Expense $35,100; and Dividends $18,900.
Instructions
Prepare the year-end closing entries.
Exercise 5. T he journal entries below are subtracted from Mar?s book.
1 Cash 400
Accounts Receivable 400
2 Accounts Payable 100
Inventory 100
3 Cash 7,000
Loan Payable 7,000
4 Cash 200
Accounts Receivable 700
Sales 900
Cost of Goods Sold 600
Inventory 600
5 Prepaid Insurance 200
Cash 200
6 Wages payable 130
Wages Expense 75
Cash 205
Instructions
For each of the journal entries above, write a description of the underlying event.
Chapter 5 Current Assets
QUESTIONS
1.Describe the methods for establishing and maintaining an allowance for bad debts account?
2.In accounting for uncollectible accounts receivable, why is the allowance method, rather than
the direct write-off method, required by IFRS?
3.Why is cash on hand both necessary and yet potentially unproductive?
4.Give at least four common sources of differences between the balance on the bank statement
and the balance in the cash book?
5.What are the major advantages in using petty cash funds?
6.General Motors?finished goods inventory is composed primarily of automobiles. Are
automobiles always classified as “inventory”on the balance sheets of all companies?
Explain.
7.Which better matches the normal physical flow of goods—FIFO or LIFO? Which better
matches current costs and current revenues?
8.Why are LIFO and average cost more complicated with a perpetual inventory system than
with a periodic system?
9.What differences result from applying lower of cost or net realizable value to individual
inventory items instead of to the inventory as a whole?
10.Suppose a company has four items of inventory on hand at the end of its accounting period.
Their cot and NRVs are as follows
Inventory item Cost NRV
1 $27 $32
2 14 8
3 43 55
4 29 40
Determine the value of inventory on the balance sheet.
EXERCISES
Exercise 1. Accounts receivable of Magily Company on December 31, 2006, had a balance of $300 000.allowance for Bad Debts had a $4 200 debit balance. Sales in 2006 were $1 690 000 less sales discounts of $14 000.
Instructions
Give the adjusting entry for estimated Bad Debt Expense under the following independent assumptions.
1. Of 2006 net sales, 1.5% will probably never be collected.
2. Of outstanding accounts receivable, 3% are doubtful.
3. An aging schedule shows that $11 000 of the outstanding accounts receivable are doubtful.
Exercise 2. The accounting department supplied the following data in recording the September 30 bank statement for Rytton, Inc.
Closing cash balance per bank statement $15 496.91 Closing cash balance per cash book 14 692.71 Deposits in transit 2 615.23 Bank service charge 25.00 Outstanding checks 3 079.51 Note collected by bank including $45 interest (Rytton not yet notified) 1 045.00 Error by bank-check drawn by Rytten Corp. was charged to Rytton?s account 617.08 A sale and deposit of $1 729.00 was entered in the sales journal and cash receipts journal as $1 792.00.
Instructions
Prepare the September 30 bank reconciliation.
Exercise 3. The Web Store shows the following information relating to one of its products. Inventory, January 1 300 units @$17.50 Sales, January 8 200 units
Purchases, January 10 900 units @$18.00 Sales, January 18 800 units
Purchases, January 20 1 200 units @$19.50 Sales, January 25 1 000 units
Instructions
What are the values of closing inventory under a periodic inventory system assuming a (1) FIFO, (2) LIFO and (3) average cost flow? (Round unit cost to 3 decimal places.)
Exercise 4. Richy Corporation had the following transactions relating to Product A during August. Date Units Unit cost August 1 Opening balance 500 $5.00
6 Purchase 100 4.50
12 Sale 300
13 Sale 200
18 Purchase 200 6.00
20 Purchase 200 4.00
25 Sale 200
Instructions
Determine the closing inventory value under a perpetual inventory system with each of the following costing methods:
1. FIFO
2. LIFO
Exercise 5. The following figures relate to inventory held at the year end.
A B C
cost $20 $9 $12 Selling price 30 12 22 Modification cost to enable sale - 2 8 Marketing costs 7 2 2
Units held 200 150 300 Instructions
Determine the value of inventory held on the balance sheet.
Chapter 6 Investments, Plant Assets and Intangibles QUESTIONS
1.Why might a company invest in the securities of another company?
2.What criteria must be met for a security to be classified as held-to-maturity?
3.What criteria must be met for a security to be classified as a trading security?
4.Gift Corp. decides to construct a building for itself and plans to use existing plant facilities to
assist with such construction. What costs will enter into the cost of construction?
5.What type of activities is considered to be research and development activities?
6.Under the provisions of IAS16, what is the credit entry when noncurrent operating assets are
written up to reflect an increase in market value?
7.Distinguish among depreciation and amortization expenses.
8.What factors determine the period and method for amortizing intangible assets? EXERCISES
Exercise 1. During 2006, Light Company purchased trading securities as a short-term investment. The costs of the securities and their market values on December 31, 2006, are listed below: Security Cost Market value, December 31, 2006
A $65 000 $75 000
B 100 000 54 000
C 220 000 226 000
At the beginning of 2006, Light Company had no investment in trading securities. Before any adjustments related to these trading securities, Light Company had net income of $300 000. Instructions
1.What is net income after making any necessary trading security adjustments? (Ignore income
taxes.)
2.What would net income be if the market value of Security B were $95 000?
Exercise 2. On January 10, 2006, Booker Inc. acquired 16 000 shares of the outstanding common stock of Pacific Company for $800 000. at the time of purchase, Pacific Company had outstanding 80 000 shares with a book value of $4 million. On December 31, 2006, the following events took place.
(a)Pacific reported net income of $180 000 for the year 2006.
(b)Booker received from Pacific a dividend of $0.75 per share of common stock.
(c)The market value of Pacific Company stock had temporarily declined to $40 per share. Instructions
Prepare the entries that would be required to reflect the purchase and subsequent events on the books of Booker Inc., assuming the equity method is appropriate.
Exercise 3. A machine is purchased at the beginning of 2002 for $36 000. its estimated life is 6 years. Freight costs on the machine are $2 000. Installation costs are $1 200. The machine is estimated to have a residual value of $500 and a useful life of 40 000 hours. It was used 6 000 hours in 2002.
Instructions
1.What is the cost of the machine for accounting purposes?
https://www.wendangku.net/doc/5d15331246.html,pute the depreciation charge for 2002 using (a) the straight-line method and (b) the
service-hours method.
Exercise 4. Delta Company purchased a plant building 10 years ago for $1 300 000. The building has been depreciated using the straight-line method with a 30-year useful life and 10% residual value. Delta?s operations have experienced significant losses for the past 2 years, so Delta has decided that the building should be evaluated for possible impairment. Delta estimated that the recoverable amount of the building is $780 000.
Instructions
Determine whether an impairment loss should be recognized.
Exercise 5.needle Company purchased an asset for $17 000 on January 2, 2004. the asset has an expected residual value of $1 000. the depreciation expense for 2004 and 2005 is shown next for two alternative depreciation methods:
Year Method A Method B
2004 $4 000 $6 400
2005 4 000 4 800 Instructions
1.Which depreciation method is the company using in each example?
https://www.wendangku.net/doc/5d15331246.html,pute the depreciation expense for 2006 and 2007 under each method.
Exercise 6. On January 1, 2004, the Easy Corporation purchased some machinery. The machinery has an estimated life of 10 years and an estimated residual value of $5 000. the depreciation on this machinery was $20 000 in 2006.
Instructions
Compute the acquisition cost of the equipment under the following depreciation methods:
1.Straight-line
2.Sum-of-the-years?-digits
3.Double-declining-balance
Chapter 7 Liabilities
QUESTIONS
1.Distinguish between current and noncurrent liabilities.
2.Define legal and nonlegal liabilities and give some examples.
3.What is meant by market rate of interest, stated or contract rate and effective or yield rate?
Which of these rates changes during the lifetime of the bond issue?
4.What are the distinguishing features of convertible debt securities? What questions relate to
the nature of this type of security?
5.How does the accounting for convertible debt under IAS32?
6.The appropriate method of amortizing a premium or discount on issuance of bonds is the
effective interest method. What is the effective interest method amortization and how is it different from and similar to the straight-line method of amortization?
EXERCISES
Exercise 1. On December 1, 2006, Sun Company purchased merchandise, invoice price $25 000, and issued a 12%, 120-day note to Moon Company. Sun uses the calendar year as its fiscal year and uses the periodic inventory system.
Instructions
Prepare journal entries on Sun Company?s books to record the preceding information, including the adjusting entry at the end of the year and payment of the note at maturity.
Exercise 2. During August, Mountain Company had following summary transactions:
1.Cash sales of $210 000, subject to sales taxes of 6%.
2.Sales on account of $260 000, subject to sales taxes of 6%.
3.Paid the sale taxes to the tax authority.
Instructions
Prepare journal entries to record the preceding transactions.
Exercise 3. On august 1, 2005 Apple Company had ready for sale 2 000 large scientific calculators. During the next 5 months, 1 600 calculators were sold at $460 each with a 1-year warranty. Apple Company estimated that the warranty cost on each calculator would probably average $10 per unit. In current period, Apple Company incurred warranty costs of $9 200. Cost for 2006 were $7 000.
Instructions
Prepare journal entries for the preceding transactions, using the sales warranty accrual method.
Exercise 4. Listed below are several issuances of bonds.
(a)Company A sold 1 500 of its $1 000, 8% stated-rate bonds when the market rate was 7%.
(b)Company B sold 500 of its $2 000, 8.5% bonds to yield 9%.
(c)Company C sold 5 000 of its 12% contract-rate bonds with a stated value of $1 000 at an
effective rate of 12%.
Instructions
In each of the following independent cases, state whether the bonds were issued at par, a premium or a discount? Explain your answers.
Exercise 5. On January 1, 2001, Tree Company sold $100 000 of 10-year, 8% bonds at 92.5, an effective rate of 9%. Interest is to be paid on July 1 and December 31.
Instructions
Compute the premium or discount to be amortized in 2001 and 2002 using (a) the straight-line method and (b) the effective-interest method. Make journal entries to record the amortization when the effective-interest method is used.
Chapter 8 Owners’ Equity
QUESTIONS
11.What basic rights are held by common stockholders?
12.Distinguish between common and preferred stock.
13.Why might a company purchase its own stock?
14.Why is the distinction between paid-in capital and retained earnings important?
15.Describe the accounting entry for a stock dividend, if any.
16.Dividends are sometimes said to have been paid “out of retained earnings.” What is the error,
if any, in that statement?
EXERCISES
Exercise 1.
John?s Corporation issued 600 shares of $10 par value common stock for $8,100.
Instructions
Prepare John?s Corporation journal entry.
Exercise 2.
Paul Corporation issued 1200 shares of no-par common stock for $20,200.
Instructions
Prepare Paul?s journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share.
Exercise 3.
Mick Inc. has outstanding 10,000 shares of $10 par value common stock. On July 1, 2008, Mick reacquired 100 shares at $85 per share. On September 1, Mick reissued 60 shares at $90 per share. On November 1, Mick reissued 40 shares at $83 per share.
Instructions
Prepare Mick?s journal entries to record these transactions using (a) the cost method, (b) the par value method.
Exercise 4.
Micro Machines Inc. declared a cash dividend of $1.50 per share on its 1 million outstanding shares. The dividend was declared on August 1, payable on September 9 to all stockholders of record on August 15.
Instructions
Prepare all journal entries necessary on those three dates.
Exercise 5.
Horen Corporation has outstanding 200,000 shares of $10 par value common stock. The corporation declares a 5% stock dividend when the fair value of the stock is $65 per share. Instructions
Prepare the journal entries for Horen Corporation for both the date of declaration and the date of distribution.
Exercise 6.
Use the information from Exercise 5, but assume Horen Corporation declared a 100% stock dividend rather than a 5% stock dividend.
Instructions
Prepare the journal entries for both the date of declaration and the date of distribution.
Chapter 9 Performance
QUESTIONS
1.Distinguish between revenue and gain.
2.What is income and when is income recognized?
3.What are the reasons that a company gives trade discounts? Why are trade discounts not
recorded in the accounts like cash discounts?
4.How is the matching principle applied to expenses recognition?
5.Sales contract with expanded collection period generally include interest. How should the
interest be treated for accounting purposes?
EXERCISES
Exercise 1.
Gail Devers Corporation sells farm machinery on the installment plan. On July 1, 2008, Devers entered into an installment-sale contract with Gwen Torrence Inc. for a 10-year period. Equal annual payments under the installment sale are $100,000 and are due on July 1. The first payment was made on July 1, 2008.
Additional information
1. The amount that would be realized on an outright sale of similar farm machinery is $676,000.
2. The cost of the farm machinery sold to Gwen Torrence Inc. is $500,000.
3. The finance charges relating to the installment period are $324,000 based on a stated interest rate of 10%, which is appropriate.
4. Circumstances are such that the collection of the installments due under the contract is reasonably assured.
Instructions
What income or loss before income taxes should Devers record for the year ended December 31, 2008, as a result of the transaction above?
Exercise 2.
On June 3, David Company sold to Kim merchandise having a sale price of $5,000 with terms of 2/10, n/60, f.o.b. shipping point. Upon receipt of the goods, June 5, Kim notified David Company that merchandise costing $400 contained flaws that rendered it worthless. The same day David Company issued a credit memo covering the worthless merchandise and asked that it be returned at company expense. The freight on the returned merchandise was $24, paid by David Company on June 7. On June 12, the company received a check for the balance due from Kim. Instructions
(a) Prepare journal entries on David Company books to record all the events noted above.
(b) Prepare the journal entry, assuming that Kim did not remit payment until August 5.
Exercise 3.
On November 1, Magi Company sold goods for $5,000. The terms of the sale were 3/10, n/40. Payment in satisfaction of $2,000 of this amount was received on November 9. Payment in satisfaction of the remaining $3,000 was received on December 9.
Instructions
1.How much cash did Magi collect from this $5,000 account?
2.What journal entries would Magi make on November 9 and December 9?
Exercise 4.
Scooby Music sold CDs to retailers and recorded sales revenue of $800,000. During 2008, retailers returned CDs to Scooby and were granted credit of $78,000. Past experience indicates that the normal return rate is 15%.
Instructions
Prepare Scooby?s entries to record (a) the $78,000 of returns and(b) estimated returns at December 31, 2008.
Exercise 5.
On July 23, Louis Company sold goods costing $3,000 on account for $4,500. The terms of the sale were n/30. Payment in satisfaction of $3,000 of this amount was received on August 17. Also on August 17, the customer returned goods costing $1,000 (with a sales price of $1,500). The
customer reported that the goods did not meet the required specifications.
Instructions
1.Make the journal entry necessary on July 23 to record the sale. Louis uses a perpetual
inventory system.
2.Make the journal entry necessary on August 17 to record the cash collection.
3.Make the journal entry necessary on August 17 to record the return of the goods. Chapter 10 Financial Statement Analysis QUESTIONS
1.What are the purposes of financial statement analysis?
2.In analyzing a company? performance, what factors should be taken into account?
3.Public companies provide the annual reports according to the securities regulations. Discuss
the information you would find in the annual reports of a public company.
4.There are many other sources providing information useful in financial statement analysis.
Discuss the information you would find other than the annual report.
5.What is common-size statement? How to prepare the common-size statement?
6.In ratio analysis, how to compare the ratios?
7.What is DuPont system?
EXERCISES
Exercise 1.
The following data is subtracted from the annual report of IBM Company ($ in millions).
Instructions
1.Analyze the trend of revenue, cost, gross profit and net income.
2.Prepare common-size income statement of IBM for 2007 and 2006.
3.Calculate the ROE, and decompose the ROE of IBM. (using DuPont system）
4.Decompose the ROE of IBM using the alternative approach.
Part 3 Cost and Management Accounting
Chapter 11 Elements of Cost
Questions
1.The following statements relate to financial accounting or to cost and management
accounting: Which of the statements are correct?
(1) The main users of financial accounting information are external to an organization.
(2) Cost accounting is part of financial accounting and establishes costs incurred by an
organization.
(3) Management accounting is used to aid planning, control and decision making.
https://www.wendangku.net/doc/5d15331246.html,pare direct costs and indirect costs
https://www.wendangku.net/doc/5d15331246.html,pare cost allocation and cost tracing.
4.Explain the concept of traceability and the way it is used to classify resources as direct or
indirect.
5.Is a resource always either direct or indirect? Explain.
6.Which one of the following should be classified as indirect labor?
(1)Assembly workers on a car production line
(2)Bricklayers in a house building company
(3)Machinists in a factory producing clothes
(4)Truck drivers in the stores of an engineering company.
(5)Machine operators in a factory producing furniture
(6) Lawyers in a legal firm
(7) Maintenance workers in a power generation organization
(8) Lorry drivers in a road haulage company.
7.Explain the elements of cost of goods produced.
8. A manufacturing organization incurs costs relating to the following:
(1) Commission payable to salespersons.
(2) Inspecting all products.
(3) Packing the products at the end of the manufacturing process prior to moving them to the
warehouse.
Which of these costs are classified as production costs?
9.The following statements relate to labor costs, Which is/are correct?
There would be an increase in the total cost for labor as a result of
(1) additional labor being employed on a temporary basis.
(2) a department with spare capacity being made to work more hours.
(3) a department which is at full capacity switching from the production of one product to
another.
10.What is the difference between wages and salary?
11.Explain the methods of allocating service departments? costs to production departments.
12.The following relate to procedures for materials:
(1) Check the goods received note
(2) Raise a stores requisition note
(3) Update the stores ledger account for the purchase
(4) Raise a purchase order
What would be the correct order of the above when in the process of purchasing and using materials?
13.Which of the following would NOT be classified as a service cost centre in a manufacturing
company?
(1) Product inspection department
(2) Materials handling department
(3) Maintenance department
(4) Stores
Exercises
Exercise 1
PC plc sells computers. On January 1 of this year, it had a beginning merchandise inventory of $500,000, including transportation-in costs. It purchased $2,600,000 of merchandise, had $260,000 of transportation-in costs, and had marketing and administration costs of $160,000 during the year. The ending inventory of merchandise on December 31 of this year was $400,000, including transportation-in costs.
Required
Prepare a schedule of cost of goods sold.
Exercise 2
The balance in the Work in Process Inventory account on April 1 was $31,600, and the balance on April 30 was $22,600. Costs incurred during the month were as follows:
Direct materials 41,250
Direct Labor 17,300
Manufacturing Overhead 32,600
Required:
What was the amount transfer to Finished Goods Inventory account during April?
Exercise 3
A factory consists of two production cost centers (P and Q) and two service cost centers (X and Y).
Required:
Reapportion service cost centre costs has been carried out using a method that fully recognizes the reciprocal service arrangements in the factory, and calculate the total overhead for production cost center P?
Exercise 4
A business operates with two production centers and three service centers. Costs have been
Required:
(a) Using the reciprocal method calculate the total overheads in production centers 1 and 2 after reapportionment of the service centre costs.
(b) Using the most appropriate basis establish the overhead absorption rate for production centre 1. Briefly explain the reason for your chosen absorption basis.
Chapter 12 Costing systems
Questions
1.Explain the methods of allocating production departments? costs to products.
2.The following statements refer to organizations using job costing:
(1) Work is done to customer specification.
(2) Work is usually completed within a relatively short period of time.
(3) Products manufactured tend to be all identical.
Which of these statements is/are CORRECT?
3.Identify the main differences between process costing and job costing.
4.Explain two typical processing pattern and costing system used in each pattern.
5.Define and contrast marginal costing and absorption costing
6.When inventory increases, is absorption-costing or marginal-costing income higher? Why?
7.Which of the following is correct when considering the allocation, apportionment and
reapportionment of overheads in an absorption costing situation?
(1) Only production related costs should be considered.
(2) Allocation is the situation where part of an overhead is assigned to a cost centre.
(3) Costs may only be reapportioned from production centers to service centers.
(4) Any overheads assigned to a single department should be ignored.
8.How to identify activities in activity-based costing system.
9.Explain how Activity Based Costing differs from traditional absorption costing, giving an
example.
Exercises
Exercises 1
A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labor. Direct labor is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labor hour and non-production overheads are absorbed at a rate of 60% of prime cost.
What is the total cost of job number 1012?
Exercises 2
The final stage of production adds Material Z to units that have been transferred into Process D and converts them to the finished product. There are no losses in Process D. Data for Process D in
Required:
Assuming first-in-first-out (FIFO) costing, calculate the equivalent units to be used in calculation of the cost per equivalent unit for Material Z and Conversion Costs.
Excel表格练习题集
电子表格练习题 1、创建学生成绩单 学生成绩单 2004-7-10 1、操作程序说明 （1）启动Excel及汉字输入方法； （2）按试题容输入； （3）总评成绩必须是公式计算，总评成绩的算法是：平时成绩占10%、期中成绩占20%、期末成绩占70%； （4）按下列要求进行排版：标题为黑体、20号字、合并及居中、不加边框；列标题为居中对齐；正文加边框；“”一列分散对齐；备注中的容合并及居中，自动换行； （5）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件
夹中，文件名为自己所抽取的技能现场号。
2、创建员工奖金表 好汉公司员工一季度奖金表 2004-4-2 三、操作程序规定及说明 1、操作程序说明 （1）启动Excel及汉字输入方法； （2）按试题容输入； （3）手动输入公式计算平均每月 （4）按下列要求进行排版：标题为隶书、20号字、合并及居中、无边框；列标题为粗体、14号字、居中对齐；正文居中对齐、字体、字号为默认； （5）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件夹中，文件名为自己所抽取的技能现场号。
3、设置条件格式 三国学生成绩单 三、操作程序规定及说明 1、操作程序说明 （1）启动Excel 及汉字输入法； （2）按试题容输入工作表；平均成绩要求用公式计算； （3）按要求设置格式：标题为合并及居中、华文宋体、20号字、无边框；列标题采用华文行楷、16号字，居中对齐；行标志采用华文新、14号字、分散对齐，正文采用居中对齐方式，其它 正文采用默认格式；按要求设置条件格式：90分以上（含90分）的成绩显示成粗体、深蓝色； 60-90之间的（含60分，不含90分）显示绿色；低于60分的显示粗体、红色； （4）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件夹中，文件名为自己所抽取的技能现场号。
城市道路与交通规划习题集及答案
城市道路与交通规划习题集 结构 1. 章节序参照<<城市道路与交通>> 2. 题型分填空题.选择题.名词解释.简答题.计算题.论述题.综合题(含作图题.设计等) 3. 参考书目 绪论 一. 简答题 1. 城市道路的功能有哪些? 由哪些部分组成? 2. 为什么说城市道路系统规划是城市建设的百年大计? 3. 城市道路分类的目的和依据是什么? 试举例说明其必要性。 4. 为何要进行城市道路红线规划? 5. 城市道路应如何分类?试举各类道路的功能.特点与技术指标说明之? 6. 城市交通的基本概念是什么? 7. 公路与城市道路在设计标准和技术要求上有什么不同? 二名词解释 1. 绿波交通 第一、二章 一. 填空题 1. 设计车速指。 2. 车流密度指。 3. 交通量是指。 4. 道路通行能力指。 5. 小型汽车的外廓尺寸:总长米,总宽米,总高米.。 6. 一条机动车道可能通行能力一般为辆/小时。 7. 一条自行车道可能通行能力一般为辆/小时。 8. 一米人行道可能通行能力一般为人/小时。 9. 在平面交叉的道路网上,一条机动车道的实际通行能力常为辆/小时。 10. 常见公共汽车的车身宽度为米,道路交叉口上空,无轨电车架空线净空不得低于米。 11. 自行车行驶时,左右摆动的宽度各为米,一条自行车道净高为米。 12. 交通量观测资料可应用在, , 三方面,其中高峰小时交通量是设计的依据,而年平均昼夜交通量是设计的依据。
1. 一条车道的通行能力是指在单位时间内,车辆的行驶长度被:(1)平均车身长度(2)车头间距长度(3)停车视距除得的数值。 2. 车辆在高速行驶时, 驾驶员的视野:(1)越来越宽阔(2)越来越近(3)越来越狭窄。注意力的集中点也(1)越来越近(2)越来越远(3)越来越高。 3. 道路上车速越高,车流密度(1)越大(2)越小(3)先小后大。 三. 名词解释 1. 交通量 2. 一条机动车道理论通行能力 3. 服务水平 4. 服务流量 5. 动力因素 6. 停车视距 三. 简答题 1. 城市道路交通的特征如何? 2. 城市交通运输的工具有哪些?它们的特点如何? 3. 交通工具的尺寸与道路设计的哪些方面有关? 4. (结合图示)说明车流密度.车流量.速度三者的关系如何?何者起主要影响作用? 5. 外白渡桥宽为三条机动车道,以往两边各一条车道上下行,中间一条车道为自由使用,实际效果不好,后改为上坡两车道,下坡一车道(在桥中央换位),效果较好。试从车辆动力特征的观点来解释这样做的原因. 6. 何谓通行能力?它与交通量的关系如何? 7. 为何道路的实际通行能力要比理论通行能力小?它受哪些因素的影响? 8. 在城市道路设计中,为何希望采用C级服务水平?而在公路设计中,希望采用B级服务水平? 9. 交通量观测资料有何用途? 10. 设计小时交通量的确定方法有几种? 11. 何谓高峰小时交通量? 何谓通行能力? 两者有何区别? 在设计道路时，它们之间关系如何? 12. 停车视距与车头间距的关系如何? 13. 对道路的路段,十字交叉口和环形交叉口的交通量观测方法,有何不同? 14. 一条常见的城市主要交通干道,在平日高峰和紧急状态时,每小时可以疏散多少人?(包括步行,乘车或骑车) 15. 试画出车速,纵向附着系数与通行能力的关系图。 16. 试画出汽车动力因素与车速的动力特性图。 第三、四章 一. 填空题
统计学计算题例题及计算分析
计算分析题解答参考 1.1．某厂三个车间一季度生产情况如下： 计算一季度三个车间产量平均计划完成百分比和平均单位产品成本。 解：平均计划完成百分比＝实际产量/计划产量＝733/（198/0.9+315/1.05+220/1.1） ＝101.81% 平均单位产量成本 X=∑xf/∑f=(15*198+10*315+8*220)/733 =10.75(元/件) 1.2．某企业产品的有关资料如下： 试分别计算该企业产品98年、99年的平均单位产品成本。 解：该企业98年平均单位产品成本 x=∑xf/∑f=(25*1500+28*1020+32*980)/3500 =27.83(元/件) 该企业99年平均单位产品成本x=∑xf /∑(m/x)=101060/(24500/25+28560/28+48000/32) =28.87(元/件) 年某月甲、乙两市场三种商品价格、销售量和销售额资料如下： 1.3．1999 解：三种商品在甲市场上的平均价格x=∑xf/∑f=(105*700+120*900+137*1100)/2700 =123.04(元/件) 三种商品在乙市场上的平均价格x=∑m/∑(m/x)=317900/(126000/105+96000/120+95900/137) =117.74(元/件) 2.1．某车间有甲、乙两个生产小组，甲组平均每个工人的日产量为22件，标准差为 3.5件；乙组工人日产量资料：
试比较甲、乙两生产小组中的哪个组的日产量更有代表性？ 解：∵X 甲=22件 σ甲=3.5件 ∴V 甲=σ甲/ X 甲=3.5/22=15.91% 列表计算乙组的数据资料如下: ∵x 乙=∑xf/∑f=(11*10+14*20+17*30+20*40)/100 =17(件) σ乙= √[∑(x-x)2 f]/∑f =√900/100 =3(件) ∴V 乙=σ乙/ x 乙=3/17=17.65% 由于V 甲＜V 乙,故甲生产小组的日产量更有代表性。 2.2．有甲、乙两个品种的粮食作物，经播种实验后得知甲品种的平均产量为998斤，标准差为162.7斤；乙品种实验的资料如下： 试研究两个品种的平均亩产量，确定哪一个品种具有较大稳定性，更有推广价值？ 解：∵x 甲=998斤 σ甲=162.7斤 ∴V 甲=σ甲/ x 甲=162.7/998=16.30% 列表计算乙品种的数据资料如下:
道路习题3解析
51 . 城镇道路的划分以道路在城市道路网中的地位、交通功能为基础，同时也考虑对沿线的服务功能，以下说法正确的是()。 A . 快速路主要为交通功能服务 B . 主干路以交通功能为主 C . 次干路是城市区域性的交通干道，具有服务功能 D . 支路为区域交通集散服务 E . 支路以服务功能为主 【正确答案】： BCE 52 . 用于城镇快速路、主干路的水泥混凝土路面应采用()水泥。 A . 矿渣 B . 道路硅酸盐 C . 粉煤灰 D . 普通硅酸盐 E . 火山灰水泥 【正确答案】： BD 城镇道路路基施工 1 . 小型构筑物和地下管线是城镇道路路基工程中必不可少的部分，新建地下管线施工必须遵循()的原则来完成。 A . 先地下、后地上，先浅后深 B . 先地下、后地上，先深后浅 C . 先地上、后地下，先浅后深 D . 先地上、后地下，先深后浅 【正确答案】： B 2 . 以下选项中不属于城镇道路路基工程施工特点的是()。 A . 路基施工以人工作业为主，机械配合为辅 B . 施工区域内的专业类型多、结构物多、各专业管线纵横交错 C . 专业之间及社会之间配合工作多、干扰多，导致施工变化多 D . 施工处于露天作业，受自然条件影响大 【正确答案】： A 3 . 以下选项中不属于城镇道路路基工程施工流程的是()。 A . 路基施工 B . 附属构筑物施工 C . 基层施工 D . 准备工作 【正确答案】： C
4 . 以下选项中不属于城镇道路路基工程施工准备工作的是()。 A . 修筑排水设施 B . 安全技术交底 C . 临时导行交通 D . 施工控制桩放线测量 【正确答案】： A 5 . 城镇道路土方路基工程检验与验收项目的主控项目为()和压实度。 A . 纵断高程 B . 平整度 C . 弯沉值 D . 边坡坡率 【正确答案】： C 6 . 填土路基填土至最后一层时，应按设计断面、高程控制()，并及时碾压修整。 A . 填土厚度 B . 填土坡度 C . 填土宽度 D . 填土长度 【正确答案】： A 7 . 下列选项中，沿路基横断面方向路基碾压顺序正确的是()。 A . 自路基一边向另一边顺序进行 B . 自路基中心向两边交替进行 C . 自路基中心向两边同时进行 D . 自路基两边向中心进行 【正确答案】： D 8 . 采用压路机碾压土路基时，应遵循()及轮迹重叠等原则。 A . 先重后轻、先稳后振、先低后高、先慢后快 B . 先轻后重、先静后振、先低后高、先慢后快 C . 先轻后重、先振后稳、先高后低、先慢后快 D . 先重后轻、先振后稳、先低后高、先快后慢 【正确答案】： B 9 . 过街雨水支管沟槽及检查井周围应用()或石灰粉煤灰砂砾填实。 A . 石灰土 B . 卵石土 C . 黏性土
地方时计算方法及试题精选(DOC)
关于地方时的计算 一．地方时计算的一般步骤： 1．找两地的经度差： (1)如果已知地和要求地同在东经或同在西经，则： 经度差=经度大的度数—经度小的度数 (2)如果已知地和要求地不同是东经或西经，则： 经度差=两经度和（和小于180°时） 或经度差=（180°—两经度和）。（在两经度和大于180°时） 2．把经度差转化为地方时差，即： 地方时差=经度差÷15°/H 3．根据要求地在已知地的东西位置关系，加减地方时差，即：要求点在已知点的东方，加地方时差；如要求点在已知点西方，则减地方时差。 二．东西位置关系的判断： （1）同是东经，度数越大越靠东。即：度数大的在东。 （2）是西经，度数越大越靠西。即：度数大的在西。 （3）一个东经一个西经，如果和小180°，东经在东西经在西；如果和大于180°，则经度差=（360°—和），东经在西，西经在东；如果和等于180，则亦东亦西。 三．应用举例： 1、固定点计算 【例1】两地同在东经或西经 已知：A点120°E,地方时为10：00，求B点60°E的地方时。 分析：因为A、B两点同是东经，所以，A、B两点的经度差=120°－60°=60° 地方时差=60°÷15°/H=4小时 因为A、B两点同是东经，度数越大越靠东，要求B点60°E比A点120°E小，所以，B点在A点的西方，应减地方时差。 所以，B点地方时为10：00—4小时=6：00 【例2】两地分属东西经 A、已知:A点110°E的地方时为10:00,求B点30°W的地方时. 分析:Ａ在东经，Ｂ在西经，110°+30°=140°＜180°，所以经度差=140°，且A点东经在东，B 点西经在西，A、B两点的地方时差=140°÷15°/H=9小时20分，B点在西方， 所以，B点的地方时为10：00—9小时20分=00：40。 B、已知A点100°E的地方时为8：00，求B点90°W的地方时。 分析：A点为东经，B点为西经，100°+90°=190°＞180°， 则A、，B两点的经度差=360°—190°=170°，且A点东经在西，B点西经在东。 所以，A、B两点的地方时差=170°÷15°/H=11小时20分，B点在A点的东方， 所以B点的地方时为8：00+11小时20分=19：20。 C、已知A点100°E的地方8：00，求B点80°W的地方时。 分析：A点为100°E，B点为80°W，则100°+80°=180°，亦东亦西，即：可以说B点在A 点的东方，也可以说B点在A点的西方，A，B两点的地方时差为180÷15/H=12小时。 所以B点的地方时为8：00+12小时=20：00或8：00—12小时，不够减，在日期中借一天24小时来，即24小时+8：00—12小时=20：00。 2、变化点计算 【例1】一架飞机于10月1日17时从我国上海（东八区）飞往美国旧金山（西八区），需飞行14小时。到达目的地时，当地时间是（） A. 10月2日15时 B. 10月2日3时 C. 10月1日15时 D. 10月1日3时
联想训练例题集
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3、爷爷已经（）了，他讲起年轻时的事情总是那样（）。 （五）按要求写句子 1、我走进这片树林，鸟儿，露珠。 仿写拟人句：我打开书包。 2、这山中的一切，哪个不是我的朋友？我热切的跟他们到招呼：你好！ 你是吗？ 仿写：清晨，我怀着无比激动的心情来到人民公园，看到那翩翩起舞得蝴蝶，情不自禁地说：你好！可爱的蝴蝶！你，是 吗？ （六）仿照前面的句子，给后面的横线上选择适当的语句，组成前后呼应的排比句。 不是所有的笑容都表达喜悦，就像是不是所有的眼泪都表达悲痛；不是所有的喝彩都表达赞颂，；不是所有的顺从都表达虔诚，；不是所有的顺利都表达成功，。 A、就像是不是所有的反对都表达憎恶 B、就像是不是所有的沉默都表达否定 C、就像是不是所有的挫折都表达不幸 三、课外积累提高 星期五晚上，妈妈对张刚说：“告诉你一个好消息，你舅舅要来看你了。他于明天下午4：00左右到达东莞汽车站。你爸爸出差了，我明天下午还要上班，你放假在家，就请你去车站接你舅舅吧。”张刚知道舅舅叫周学宏，在西藏拉萨工作，但从未见过面。张刚想，我写一个牌子举在手上，在出站口等，不就能接到舅舅了吗？ 1、请你帮张刚同学在牌子上写上合适的内容： 。 2、想一想，张刚与舅舅见面时会说些什么话呢？请把它们的对话写出来。 张刚：。 舅舅：。 张刚：。
大唐考试题库_安全综合选择题
五、安全综合部分： 1.对严重创伤伤员急救时，应首先进行（ C ）。 A、维持伤员气道通畅； B、人工呼吸； C、止血包扎； D、固定骨折。 2.颈部伤口包扎止血后应首先密切观察病人的（ B ）。 A、血压、警惕休克发生； B、呼吸是否通畅，严防气管被血肿压迫而发生窒息； C、有无颈椎损伤； D、精神状态。 3.进行心肺复时，病人体位宜取（ C ）。 A、头低足高仰卧位； B、头高足低仰卧位； C、水平仰卧位； D、无规定。 4.触电人心脏停止跳动时，应采用（ B ）法进行抢救。 A、口对口呼吸； B、胸外心脏按压法； C、打强心针； D、摇臂压胸。 5.《电业安全工作规程》（热机部分）规定，进入凝汽器工作时应使用（ A ）行灯。 A、12V； B、24V； C、36V； D、42V。 6.进入油罐的检修人员应使用电压不超过（ A ）的防爆灯。 A、12V； B、24V； C、36V； D、42V。 7.安全带使用时应（ B ），注意防止摆动碰撞。 A、低挂高用； B、高挂低用； C、与人腰部水平； D、无规定。 8.为防止人身烫伤，外表面温度高于（ C ）℃，需要经常操作、维修的设备和管道一般均应有保温层。 A、30； B、40； C、 50； D、60。 9.在离地高度等于或大于2m的平台、通道及作业场所的防护拦杆高度应不低于（ C ）m。 A、1； B、 1.05； C、 1.2； D、1.3； 10.升降口、大小孔洞、楼梯和平台，应装设不低于( B )m的栏杆和不低于100mm高的护板。 A、1； B、 1.05； C、 1.2； D、1.3。 11.梯子与地面应有防滑措施，使用梯子登高时应( A )。 A、有专人扶守； B、处自由状态； C、用绳子固定； D、用铁丝固定。 12.按规定现场操作中，氧气瓶与乙炔气瓶、明火、热源的距离应大于( B )米。 A、5； B、8； C、10； D、12。 13.油区周围必须设置围墙，其高度不低于（ C ）m ，并挂有严禁烟火等明显的警告标示牌。 A、1.05； B、1.5； C、2.0； D、2.5。 14.制氢室着火时，立即停止电气设备运行，切断电源，排除系统压力，并用（ A ）灭火器灭火。 A、二氧化碳； B、1211； C、干粉； D、泡沫。 15.制氢室和其它装有氢气的设备附近，均必须严禁烟火，严禁放置易爆、易燃物品并应设严禁烟火的标示 牌，一般储氢罐周围（ A ）m 以应设有围栏。 A、10； B、15； C、20； D、25。 16.生产厂房外工作场所的井、坑、孔洞或沟道必须覆以与地面齐平的坚固的盖板。检修工作中如需将盖板 取下，须设（ B ）。 A、永久性围栏； B、临时围栏； C、照明； D、标语牌。 17.油管道应尽量少用法兰盘连接，在热体附近的法兰盘，必须装（ C ），禁止使用塑料垫或胶皮垫。 A、照明灯； B、金属护网； C、金属罩壳； D、设备标志。 18.国家标准规定红色用于( C )。 A、指令标志； B、警告标志； C、禁止标志； D、允许标志。 19.《安全生产法》的立法依据是（ D ）。 A、经济法； B、民法； C、刑法； D、中华人民国宪法。 20.我国现行的安全生产管理方针是（ A ）。 A、安全第一、预防为主、综合治理； B、安全为了生产，生产必须安全； C、安全生产,人人有责； D、预防为主、安全第一。 21.《安全生产法》规定，法律责任分为刑事责任、行政责任和（ D ）三种责任。 A、经济责任； B、财产责任； C、其他法律责任； D、民事责任。 22.《安全生产法》立法的目的是为了加强安全生产监督管理，防止和减少（ A ）保障人民群众生命和 财产安全，促进经济发展。 A、生产安全事故； B、火灾、交通事故； C、重大、特大事故； D、人身事故。
三重积分的计算方法与例题
三重积分的计算方法： 三重积分的计算是化为三次积分进行的。其实质是计算一个定积分（一重积分）和一个二重积分。从顺序看： 如果先做定积分?2 1),,(z z dz z y x f ，再做二重积分??D d y x F σ),(，就是“投 影法”，也即“先一后二”。步骤为：找Ω及在xoy 面投影域D 。多D 上一点（x,y ）“穿线”确定z 的积分限，完成了“先一”这一步（定积分）；进而按二重积分的计算步骤计算投影域D 上的二重积分，完成“后二”这一步。σd dz z y x f dv z y x f D z z ??????Ω =2 1]),,([),,( 如果先做二重积分??z D d z y x f σ),,(再做定积分?2 1 )(c c dz z F ，就是“截面 法”，也即“先二后一”。步骤为：确定Ω位于平面21c z c z ==与之间，即],[21c c z ∈，过z 作平行于xoy 面的平面截Ω，截面z D 。区域z D 的边界曲面都是z 的函数。计算区域z D 上的二重积分??z D d z y x f σ),,(，完成 了“先二”这一步（二重积分）；进而计算定积分?2 1 )(c c dz z F ，完成“后 一”这一步。dz d z y x f dv z y x f c c D z ]),,([),,(2 1σ??????Ω = 当被积函数f （z ）仅为z 的函数（与x,y 无关），且z D 的面积)(z σ容易求出时，“截面法”尤为方便。 为了简化积分的计算，还有如何选择适当的坐标系计算的问题。可以按以下几点考虑：将积分区域Ω投影到xoy 面，得投影区域D(平面) （1） D 是X 型或Y 型，可选择直角坐标系计算（当Ω的边界曲
Excel表格练习题集
电子表格练习题 1创建学生成绩单 学生成绩单 2004-7-10 1明（1）启动Excel及汉字输入方法； （2 ）按试题容输入； （3）总评成绩必须是公式计算，总评成绩的算法是：平时成绩占10%、期中成绩占20%、期末成绩占70%; （4）按下列要求进行排版：标题为黑体、20号字、合并及居中、不加边框；列标题为居中对齐；正文加边框；“” 一列分散对齐；备注中的容合并及居中，自动换行；
（5）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件夹中，文件名为自己所抽取的技能现场号。
2、创建员工奖金表 好汉公司员工一季度奖金表 2004-4-2 三、操作程序规定及说明 1、操作程序说明 （1）启动Excel及汉字输入方法； （2）按试题容输入； （3）手动输入公式计算平均每月 （4）按下列要求进行排版：标题为隶书、20号字、合并及居中、无边框；列标题为粗体、居 14号字、中对齐；正文居中对齐、字体、字号为默认； （5）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件夹中，文件名为自己所抽取的技能现场号。
3、设置条件格式 三国学生成绩单 1、操作程序说明 （1）启动Excel及汉字输入法； （2）按试题容输入工作表；平均成绩要求用公式计算； （3）按要求设置格式：标题为合并及居中、华文宋体、20号字、无边框；列标题采用华文行楷、16号字，居中对齐；行标志采用华文新、14号字、分散对齐，正文采用居中对齐方式，其它 正文采用默认格式；按要求设置条件格式：90分以上（含90分）的成绩显示成粗体、深蓝色；60-90之间的（含60分，不含90分）显示绿色；低于60分的显示粗体、红色； （4）在C盘下创建文件夹，文件夹名为自己所抽取的技能现场号；把工作簿保存到自己创建的文件夹中，文件名为自己所抽取的技能现场号。
道路工程习题
1. 道路交通基础习题 1、 已知某交叉口设计如图1-1所示。东西干道一个方向有三条车道，南北支路一个方向有 一条车道。信号灯管制交通。信号配时：周期T=120s ，绿灯tg=52s 。车种比例大车：小车为2：8，东西方向左转车占该进口交通量的15%，右转车占该进口交通量的10%。 求交叉口的设计通行能力。 图1-1 图1-2 2、某环形交叉口环道宽12m ，西北和东南中的交织距离长48m ，东北和西南象限中的交织距离长42m ，入口引道宽度E1=6m ，环道突出部分的宽度E2=12m ，远景年设计交通量如图1-2。求设计通行能力，验算能否通过设计交通量。 2. 横断面设计习题 1、超高设计中，无中间带道路绕道路内侧车道边缘线旋转时如何过度。 2、某三级公路，计算行车速度V =30h km /，路面B =7m ，路拱G i =2%。路肩J b =0.75m ，J i =3%。一弯道 =34°50′08″，R =150m ，s L =40m ，交点桩号为K7+086.42。试求下列桩号的路基路面宽度和横断面上5个特征点的高程与设计高程之高差：（1）K7+030：（2）K7+080：（3）K7+140：（4）K7+160（圆曲线的全加宽与超高值按《规范》办理）。 3、 某三级公路，设计车速40h km /,路面宽7.0m ，土路肩宽0.75m ，路拱坡度G i =2%，路肩坡度J i =3%,一弯道R =150m ，平曲线长L =151m ，缓和曲线s L =50m ，需设置超高，超高横坡度 ，平曲线起点（ZH ）桩号为K4+900，试计算K4+910，K4+940，K4+980点处的高程与设计高之差。（本题按绕行车道内边缘线或绕行车道中线旋转计算皆可） 3. 道路平面线形习题 1、试用级数展开法推导带有缓和曲线的道路平曲线其切移值q 与内移值p 的数学表达式。
城市道路工程复习题
2014年1月考试（城市道路工程）复习题（一） 一、填空题： 1. 交通标志分为_______ 和_______ 两大类。 2. 城市道路网规划的基本要求有满足城市道路交通运输需求、和满足各种市政工程管 线布置的要求。 3. 城市道路网规划方案的评价应从技术性能、 _______________ 和社会环境影响。 4. 现代道路平面线形的三要素为直线、圆曲线和 _________________ 。 5. 道路工程一般划分为__________ 、__________ 、 _________ 三大类型。 6. 道路设计年限包括____________________ 和________________ 。 7. _______ 是描述交通流的运行条件及汽车驾驶者和乘客感觉的一种质量测 定标准。 8. 城市道路网规划评价原则是 _________ 、 _________ 、_________ 。 9. 城市快速路是指在城市内修建的由 ______ 、______ 、_____ 等组成的供机动 车辆快速通行的道路系统。 10. 城市快速路横断面分为____________ 和 ___________ 。 11. 环道一般采用________ 、__________ 、 ________ 三种车道。 12. 城市道路网规划方案的评价应该从___________ 、 ________ 和 _________ 三个方面着手。 13. 出入口间距的组成类型有_________ 、_________ 、________ 、_________ 。 14. 平交路口从交通组织管理形式上区分为三大 类：___________ 、__________ 、_________ 。
中国大唐集团汽机题库
1. TSI汽轮机监测显示系统主要对汽机(振动)、(串轴)、(胀差)等起到监测显示作用。 2. 按传热方式不同，回热加热器可分为(表面式)和(混合式)两种。 3. 备用冷油器的进口油门(关闭)，出口油门(开启)，冷却水入口门（关闭），出口门（开启）、油侧排空门开启，见油后关闭。 4. 泵的汽蚀余量分为(有效汽蚀余量)、(必须汽蚀余量)。 5. 泵的种类有（往复式）、（齿轮式）、（喷射式）和（离心式）等。 6. 变压运行分为(纯变压运行)，(节流变压运行)，(复合变压运行)。 7. 变压运行指维持汽轮机进汽阀门(全开)或在(某一开度)，锅炉汽温在(额定值)时，改变蒸汽(压力)，以适应机组变工况对(蒸汽流量)的要求。 8. 表面式凝汽器主要由(外壳)、(水室端盖)、(管板)、以及(冷却水管)组成。 9. 采用给水回热循环，减少了凝汽器的（冷源损失）。 10. 真空泵的作用是不断的抽出凝汽器内（析出的不凝结）气体和漏入的空气，（维持）凝汽器的真空。 11. 初压力越(高)，采用变压运行经济性越明显。 12. 除氧器按运行方式不同可分为(定压运行)、(滑压运行)。 13. 除氧器满水会引起(除氧器振动)，严重的能通过抽汽管道返回汽缸造成汽机(水冲击)。 14. 除氧器水位高，可以通过(事故放水门)放水，除氧器水位低到规定值联跳(给水泵)。 15. 除氧器为混合式加热器，单元制发电机组除氧器一般采用(滑压运行)。 16. 除氧器在滑压运行时易出现(自生沸腾)和(返氧现象)。 17. 除氧器在运行中，由于(机组负荷)、(蒸汽压力)、(进水温度)、(水位变化)都会影响除氧效果。 18. 除氧器在运行中主要监视(压力)、(水位)、(温度)、(溶氧量)。 19. 大机组的高压加热器因故不能投入运行时，机组应相应(降低)出力。 20. 大型机组超速试验均在带(10%-15%)负荷运行(4-6)h后进行，以确保转子金属温度达到转子(脆性转变温度)以上。 21. 大型机组充氢一般采用(中间介质置换法)。 22. 大修停机时，应采用(滑参数)停机方式。 23. 当给水泵冷态启动一般采用(正暖)的暖泵方式。 24. 当离心泵的叶轮尺寸不变时，水泵的流量与转速（一）次方成正比，扬程与转速（二）次方成正比。 25. 当任一跳机保护动作后，汽机主汽阀将迅速(关闭)、停止机组运行。 26. 对于倒转的给水泵，严禁关闭(入口门)，以防(给水泵低压侧)爆破，同时严禁重合开关。 27. 对于一种确定的汽轮机，其转子汽缸热应力的大小主要取决于(转子或汽缸内温度分布)。 28. 发电机组甩负荷后，蒸汽压力(升高)，锅炉水位(下降)，汽轮机转子相对膨胀产生(负)胀差。 29. 发现给水泵油压降低时，要检查(油滤网是否堵塞)、冷油器或管路是否漏泄、(减压件是否失灵)、油泵是否故障等。 30. 高压加热器钢管泄漏的现象是加热器水位(升高)、给水温度(降低)，汽侧压力(升高)，汽侧安全门动作。 31. 高压加热器水位(调整)和(保护)装置应定期进行试验，以防止加热器进汽管返水。 32. 高压加热器水位保护动作后，(旁路阀)快开，(高加进口联成阀及出口电动门关闭) 快关。 33. 高压加热器运行工作包括(启停操作)、运行监督、(事故处理)、停用后防腐四方面。 34. 高压加热器投入运行时，一般应控制给水温升率不超过(3)℃/min。 35. 给水泵泵组的前置泵的作用是(提高给水泵入口压力，防止给水泵汽蚀)。 36. 给水泵不允许在低于(最小流量)下运行。 37. 给水泵倒暖是高压给水泵（出口逆止门后）引入，从（吸入侧）流出。 38. 给水泵的作用是向锅炉提供足够(压力)、(流量)和(相当温度)的给水。 39. 给水泵启动后，当流量达到允许流量(自动再循环门)自动关闭。 40. 给水泵汽化的原因有：除氧器内部压力(低)，使给水泵入口温度(高于)运行压力下的饱和温度而汽化；
各种利息计算方法例题[]
各种利息计算方法例题 利息计算基本公式：利息=本金×利率×存期=本金×天数×日利率=本金×月数×月利率 税后利息=利息×80% 天数计算=月×30天+另头天数（如4月24日即为144天）利率表示法：%代表年利率，‰代表月利率，万分比代表日利率。 1、活期储蓄存单：按实际存期有一天算一天，大小月要调整。现行日利率为每天0.2元。 例：2006年2月18日存入的活期存单一张，金额为1000元，于06年05月08日支取。问应实付多少利息？ 解：（158-78-1）天×0.1万×0.2元×80%=1.26元 2、定期存款利息计算： A、提前支取按活期存单的计算方法计算。 B、到期支取的利息=本金×年利率×年数 C、过期支取的利息=到期息＋过期息（到期息参照B，过期息参照A）实付利息=应付利息×80% 例：※2006年03月16日存入一年期存款一笔，金额为50000元，于2006年9月3日支取，利率为2.25%,问应付给储户本息多少？ 解：实付息=（273-106+4）天×5万×0.2元×80%=136.80元 本息合计=50000+136.8=50136.80元 ※2001年6月16日存入五年期存款一笔,金额为20000元,利率为2.88%,
于2006年6月16日支取,问应实付多少利息? 解：实付息=20000×2.88%×5年×80%=2304元. ※2003年01年27日存入三年期存款一笔,金额为12000元,利率2.52%,于2006年6月16日支取,问实付利息为多少? 解：到期息=12000×2.52%×3年=907.2元 过期息=(196-57+1)×1.2万×0.2元=33.60元 实付利息=(到期息+过期息)×80%=(907.2+34.08)×0.8=752.64元. 3、利随本清贷款利息计算：方法与活期存单一样，按头际天数有一天算一天。逾期归还的，逾期部分按每天3/万计算。（现行计算方法是按原订利率的50%计算罚息） ※例：某户于2006年2月3日向信用社借款30000元，利率为10.8‰,定于2006年8月10日归还,若贷户于2006年7月3日前来归还贷款时,问应支付多少利息? 解：利息=（213-63+0）天×(10.8‰÷30)×30000元=1620元. ※例：某户于2005年10月11日向信用社借款100000元,利率为9.87‰,定于2006年5月10日到期,贷户于2006年6月15日前来归还贷款,问应支付多少利息? 解：利息=（160+360-311+2）天×100000元×(9.87‰÷30)+(195-160+1)天×100000元×(9.87‰÷30×1.5)=6941.90+1776.60=8718.50元 4、定活两便利息计算：存期不足三个月按活期存款利率计算。三个月以上六个月以下的整个存期按定期三个月的利率打六折计算，六个月以上一年以下的整个存期按定期六个月的利率打六折计算，超过一年的整个存期都按一年期利率