brass
copper
lead
zinc
第1题:
144 Project cash reserves are often used for adjustment in escalation factors which may be beyond the control of the project manager. Other than possibly financing (interest) costs and taxes, the three most common escalation factors involve changes in:
A. Overhead rates, labor rates and material costs.
B. Overhead rates, schedule slippages, and rework.
C. Rework, cost-of-living adjustments, and overtime.
D. Material costs, shipping cost, and scope changes.
E. Labor rates, material costs, and cost reporting
第2题:
A、is used
B、be used
C、must be used
D、used
第3题:
Project cash reserves are often used for adjustment in escalation factors which may be beyond the control of the project manager. Other than possibly financing (interest) costs and taxes, the three most common escalation factors involve changes in:
A . Overhead rates, labor rates and material costs.
B . Overhead rates, schedule slippages, and rework.
C . Rework, cost-of-living adjustments, and overtime.
D . Material costs, shipping cost, and scope changes.
E . Labor rates, material costs, and cost reporting.
第4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5题:
A.has been used
B.being used
C.has used
D.used
第6题:
105 Conflict management requires problem-solving. Which of the following is often referred to as a problem-solving technique and used extensively in conflict resolution?
A. Confrontation
B. Compromise
C. Smoothing
D. Forcing
E. Withdrawal
第7题:
Can we use this material for the decoration of the exhibition hall?
A.Yes. Any available material will do for this job
B.Yes. Water-proof material for the decoration of the hall will be used for the interior decoration
C.No. Fire-proof materials should be used for the interior decoration
D.No. Only highly-cost materials should be used for the interior decoration
第8题:
Conflict management requires problem-solving. Which of the following is often referred to as a problem-solving technique and used extensively in conflict resolution?
A . Confrontation
B . Compromise
C . Smoothing
D . Forcing
E . Withdrawal
第9题:
在风险评估中进行定量的后果分析时,如果采用年度风险损失值的方法进行计算,应当使用一下哪个公式?()
A.SLE(单次损失预期值)x ARO(年度发生率)
B.ARO(年度发生率)x EF(暴露因子)
C.SLE(单次损失预期值)x EF(暴露因子) x ARO(年度发生率)
D.SLE(单次损失预期值)x ARO(年度发生率)—EF(暴露因子)
第10题:
The material used extensively as electrolytic protection around bronze propellers is ______.
A.Brass
B.Copper
C.Lead
D.Zinc