你的得分: 97.0
完成日期:2013年02月22日 17点21分
说明:每道小题括号里的答案是您最高分那次所选的答案,标准答案将在本次作业结束(即2013年03月14日)后显示在题目旁边。
一、单项选择题。本大题共20个小题,每小题 3.0 分,共60.0分。在每小题给出的选项中,只有一项是符合题目要求的。
按产品的理论成本,不应计入产品成本的是( )。
( B )
生产管理人员工资;
废品损失;
生产用动力;
设备维修费用
对本期生产经营性支出,为了正确地计算产品的生产成本,应划清的界限是( )。
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honestnspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai ( B )
生产成本和制造费用;
制造成本和期间成本;
制造费用和管理费用;
管理费用和财务费用
制造成本的确认标准是( )
( A )
按职能部门确认;
按费用性质确认;
按管理目的确认;
按配比关系确认
辅助生产费用分配结果比较准确,但分配计算过程较复杂的分配方法是( ( C )
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During tbe controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmmanagement measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5
donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can --is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal )he Wenchuan earthquake, onious developmentmarketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai计划成本分配法;
顺序分配法;
代数分配法;
交互分配法
可以计入“直接材料”成本项目的材料费用是( )
( D )
为组织管理生产用的机物料;
为组织管理生产用的低值易耗品;
生产过程中间接耗用的材料;
直接用于生产过程中的原材料
企业因生产产品、提供劳务而发生的各项间接费用,包括工资、福利费、折旧费等,属于( )成本项目。
( A )
管理费用;
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai制造费用;
直接人工;
直接材料
辅助生产费用直接分配法的特点是辅助生产费用( )
( C )
直接计入“生产成本——辅助生产成本”科目;
直接分配给所有受益的车间、部门;
直接分配给辅助生产以外的各受益单位;
直接计入辅助生产提供的劳务成本
产量工时记录是统计产量和工时及计算( )的原始依据。
( D )
计时工资;
应付工资;
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai加点工资;
计件工资
如果某种产品所耗原材料费用在产品成本中所占比重很大,在产品成本的确定可使用的方法是( )
( C )
约当产量法;
在产品按固定成本法;
在产品按所耗原材料费用计算法;
在产品按完工产品成本法
在实际工作中,工业企业的产品成本包括( )
( A )
废品损失;
产品销售费用;
行政管理费用;
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai筹集资金费用
采用分类法的目的是( )
( D )
分类计算产品成本;
分品种计算产品成本;
简化各类产品成本的计算工作;
简化各种产品成本的计算工作
基本生产车间照明用电费应借记( )
( C )
“管理费用” 科目
“基本生产成本” 科目
“制造费用” 科目
“车间经费” 科目
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai产品成本计算的分批法,应以( )
( B )
每种产品设置成本计算单;
每批产品设置成本计算单;
产品类别设置成本计算单;
产品生产步骤设置成本计算单
产品成本计算的最基本的方法是( )
( D )
分类法;
分步法;
分批法;
品种法
决定成本计算对象的因素是生产特点和( )
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai ( C )
成本计算实体;
成本计算时期;
成本管理要求;
成本计算方法
采用品种法计算产品成本时,成本计算单应按( )开设。
( B )
产品的批别;
产品的品种;
产品的类别;
产品的生产步聚
产品成本按计划成本计价时,应设置的会计科目是( )。
( A )
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai产品成本差异;
材料成本差异;
材料数量差异;
材料价格差异
预提短期借款利息,应借记( )科目。
( D )
管理费用;
制造费用;
营业费用;
财务费用
期间费用月末转入( )科目的借方。
( A )
本年利润;
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai利润;
利润分配;
主营业务收入
对成本差异控制的重点在于( )。
( A )
可控差异;
不可控差异;
有利差异;
不利差异
二、多项选择题。本大题共10个小题,每小题 4.0 分,共40.0分。在每小题给出的选项中,有一项或多项是符合题目要求的。
属于低值易耗品摊销方法的是
( ABC )
五五摊销法;
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai一次摊销法;
分次摊销法;
报废一次摊销法
工作量法
下列哪些项目是将费用按经济用途划分
( ACE )
制造费用;
固定费用;
直接材料;
间接费用
管理费用
分配间接费用的方法有( )。
( AB )
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai生产工人工时比例法;
按年度计划分配率分配法 ;
约当量法;
分步法
采用在产品按固定成本计价时应具备的条件是
( ACE )
月末在产品数量大,但较稳定;
月末在产品数量大且不稳定;
月末在产品数量较小;
月末在产品数量大
月初、月末在产品数量变化不大
采用简化的分批法,在某批产品完工以前,成本计算单只需按月登记
( AC )
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai直接费用;
间接费用;
工时数;
生产成本
制造费用
受生产特点和管理要求的影响,成本计算对象有以下几种形式
( ACD )
产品品种;
产品类型;
产品批别;
产品生产步骤
生产组织
属于工业企业成本报表的是
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai ( BCD )
资产负债表;
产品生产成本表
主要产品单位成本表;
制造费用明细表
产品流通费明细表
下列哪些成本是按成本性态划分的
( ABE )
直接材料;
直接人工;
管理费用;
财务费用
变动性制造费用
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5 marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seekingemoval compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the constuction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai成本报表的编制要求是
( ACE )
数字准确;
文字整洁;
内容完整;
排列整齐
编报及时
反映费用支出情况的成本报表有
( ABCD )
生产费用表;
财务费用明细表;
管理费用明细表;
销售费用明细表
security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5marketing strict internal cost control, business and innovation performance. --Increasing electricity access, price increase, electricity supply is guaranteed. In 2012, the company with coal inventory, get rewards of Jiangsu provincial government power to 266 million kWh. Through the \"small\" and bilateral trade, access to electricity 1.695 billion kWh, seeking removal compensation when the power 50 million-kilowatt, 116% market share in Jiangsu Province ranked first in the same capacity, the same type units. Company closely tracked coal linkage policies on July 1 and August 20 respectively increase prices 2.08 minutes and 2.5 points, profitability increased significantly. 公... Job grading, remuneration of labour agreements into long-term contract workers compensation system, stimulating the enthusiasm of the staff. --Further strengthening of human resources management. Full implementation of the performance appraisal regulations, incentive effect. Complete the reserve cadre evaluation and selection, produced 10 primary reserve cadres and 11 secondary reserve cadres. Implementation of operation staff induction gang system, 14 staff posts be promoted. Strengthening the cultivation of professional technical leaders, selected coverage 9 13 factory-level professional and technical leaders. To enhance staff skills training, 8 staff technicians. Labor contract law compliance, contracts of up to 100%. --Star team-building to advance further. Establish a \"holding system implementation, and promoting the whole\" team-building goals, strengthen group management. Team building into a performance review, promoting the construction of the star team depth. This year, respectively, 1 track, 4 team four star rated five-star by Datang and the team. Four, insists on \"six cultural construction of\" harmonious development, really good job of party construction and the independent Commission against corruption, strengthening the humanistic care and psychological counseling, the enterprise culture construction to a new level. --Building of enterprise culture is fruitful. Companies adhere to the Shenhua lead of corporate culture, culture of responsibility at the core, to safety culture, a culture of learning, ethical culture, cost culture culture system-assisted, through various cultural integration, has boosted business centre, this year has won the \"Chinese cultural management advanced unit\ Advanced Unit in the building of enterprise culture of reform and opening up 30\" and other honorary titles. The liability of the company culture: solving management problems of corporate culture project was awarded the CEC national electric power enterprise culture achievement award of excellence. The accident early warning and prevention system was rated as China's power of innovation management, innovation management of electric power enterprise in Jiangsu Province. --Party and the independent Commission against corruption continues to strengthen. Was carried out to \"maintai制造费用表
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security, profit, maintain stability and promote harmonious development\" as the main content of the \"three guarantees\" theme practice activities and \"stressing party spirit, to conduct, for example\" campaign, party and further improvement of the level of work. Staff participating in the honest and clean culture construction seminars, staff's sense of probity and enhanced. Founded by honest inspectors team composed of 12 employees to broaden the channels of supervision. Adhere to establish \"four good\" leadership activities, staff satisfaction rate of 98% to the team. --Group work dynamic. Promoting the openness of factory Affairs, proposal for a love letter box, to the vital interests of the staff Trade Union delegation leader meeting of the 26 system to discuss and safeguard their democratic rights. Improve the organizational structure of the mission, the work of strengthening. Organize maintenance labor emulation and \"health Cup\" competition, enhance the skills of staff. Organized a variety of cultural activities, physical and mental health care staff, to create a harmonious atmosphere. During the Wenchuan earthquake, donated all the company employees, to love, to support the disaster areas. This year, the company has won the \"Su ... Cutting costs can be controlled, money should not be wasted \"management philosophy, management analysis, to improve management quality, improve cost control capacity and market competitiveness. Innovation of science and technology--science and technology innovation is to play the role of science and technology as the primary productive force, active use of new technologies, new materials, new processes, new equipment, increase investment in science and technology, strengthening scientific and technological training, speeding up transforming scientific and technological achievements, forming a number of proprietary technology, enhancing core competitiveness. Resource-saving-the-resources saving enterprise was to reduce coal consumption, water consumption, electricity at the core, enhance the operation of lean management to realize low consumption, high efficiency, reduce production costs. Second is to strengthen the business, financial, material, information and the optimization of organization and management, saving the internal transaction costs. Harmonious development of harmonious development--is to construct a \"foreign\" environment for development. \"XING\" refers to the \"internal security firm and internal management of the internal management measures are effective, harmonious\". \"Foreign currency\" means \"Enterprise coordinating development of homeopathy, well, get along with the neighbors better.\" (B) XX 2013 five enterprises building intrinsic safety power company goals are: unplanned outage 0 times. Class of disorders 0, 0 is equivalent forced outage rate. No personal injury accident, material and equipment accidents do not occur, no fire, no environmental pollution accident. Enterprise integrated to achieve zero cases of violation, zero accidents, zero. Quality goal is: when generating capacity ≥ 7.5
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