問題詳情
1 乙公司生產 X、Y 兩種聯產品，8 月份投入$750,000 製造成本後，在分離點時相關資料如下： 
若採用「銷售市價法」（sales value method）分攤聯合成本，則在分離點時何項產品之銷貨毛利率較高？
(A) X 產品
(B)Y 產品
(C)二項產品一樣
(D)無法判定
若採用「銷售市價法」（sales value method）分攤聯合成本，則在分離點時何項產品之銷貨毛利率較高？ (A) X 產品
(B)Y 產品
(C)二項產品一樣
(D)無法判定
參考答案
答案：C
難度：適中0.461538
統計：A(3),B(1),C(6),D(0),E(0)
內容推薦
- (A) in addition to (B) in the case of (C) instead of (D) but also
- (A) what (B) in which (C) , that (D) , which
- (A) modified (B) negative (C) genetic (D) advantageous
- We were unable to get funding and, , couldn’t help but abandon the project.(A) in fact (B) what
- Scientists develop stronger plants more quickly by changing their genetic material, and foods fr
- Several officials are involved in the scandal, _____ two ministers.(A) include (B) including (C)
- Many people think bottled water is cleaner and healthier, but actually it creates a lot of 51 . When
- The newly elected president has promised to _____ a promising plan to put the country back on it
- The world-famous singer ______ for ten years.(A) has died (B) got married (C) has been living he
- I don’t mean to offend you but I don’t think we have much time left. So, stop joking around and
內容推薦
- When you receive the treatment of acupuncture, thin needles are not inserted in the place of pai
- 二、 非選擇題(第Ⅰ到第Ⅲ題，每題 6 分，共 18 分)Ⅰ.填充 我們必須在中午前到達機場，所以我們最好現在前往車站。We have to arrive at the a ① befo
- (A) all thirteen colonies celebrated (B) did all thirteen colonies celebrate(C) that all thi
- (A) lead (B) leading (C) which lead (D) led
- 3 依《靈樞‧動輸篇》，歧伯曰：氣之大絡在何處？(A)頭面陰陽之會 (B)肚腹陰陽之會 (C)胸中陰陽之會 (D)四末陰陽之會
- The expert suggested that _______.(A) mankind protect endangered species.(B) the blue whale be t
- (A) In addition (B) As a result (C) After all (D) On the other hand
- (A) until (B) so that (C) in case (D) if
- (A) by maintaining(B) to maintain(C) and maintained(D) to be maintained
- 在 1100 K 時，氫和一氧化氮會發生如後的反應：H2＋NO→N2＋H2O（未平衡）在此溫度下，H2的消失速率和反應物濃度有下表的關係。※請附上單位(1)寫出速率表示法為______【3
- Despite _______ in his school work, he still spends a great deal of time chatting on the Interne
- (A) making (B) to make (C) having made (D) to have made
- (A) declared (B) and declaring (C) , declaring (D) and to declare
- (A) producer (B) scientist (C) publisher (D) behavior
- 4 依《素問‧調經論》，上焦不通，則會產生症狀，下列何者除外？(A)皮膚緻密 (B)玄府不通 (C)衛氣不得泄越 (D)背中寒
- Madonna has done it,Liz Tyler has got it, and more and more Westerners are embracing it. It is henna
- Practiced in China and other Asian countries for thousands of years, acupuncture is one of the key c
- Can you imagine a leading actress in a popular TV series with thick glasses, shaggy eyebrows, and a
- (A) help (B) to help (C) to helping (D) in helping
- 5 《內經》中關於營衛的論述有：衛氣稽留，則為「 」。空格處為何？(A)身寒 (B)髮殘 (C)不仁 (D)肉充
- (A) called (B) is called (C) which is called (D) that called
- After years of tinkering with computers, Gates dropped out of Harvard at age 19 and 56 Microsoft Cor
- (A) inserted into(B) connect with (C) interrupted by (D) suffer from
- 8 《素問‧六節臟象論》：「天食人以五氣，地食人以五味。五氣入鼻，藏於心肺，上使五色修明，音聲能彰。五味入口，藏於腸胃，味有所藏，以養五氣，氣和而生，津液相成，神乃自生。」下列注釋，何 者錯誤？ (A
- 6 歧伯有關於人生五臟氣血盛衰的論述，下列何者錯誤？(A)人生十歲，五臟始定，血氣已通，其氣在下，故好走 (B)二十歲，血氣始盛，肌肉方長，故好趨 (C)五十歲，心氣始衰，苦憂悲，血氣懈墮，故好眠 (