为什么说统计人员必须坚持实事求是的原则?
现有某地区相关统计资料如下:
①农业总产出为120亿元,其中间投入为40亿元;
②工业总产出为350亿元,其中间投入为250亿元;
③建筑业总产出为150亿元,其中间投入为90亿元;
③运输邮电业总产出为11O亿元,其中间投入为70亿元;
⑤贸易、餐饮业总产出为10O亿元,其中间投入为50亿元;
⑥盈利性服务业营业收入为90亿元,其中间投入为30亿元;
⑦非盈种眭服务业经常性费用支出35亿元,固定资产价值100亿元,虚拟折旧费按固定资产价值的5%计算;
⑧全地区劳动者报酬320亿元,固定资本消耗40亿元,生产税收人100亿元,生产补贴为60亿元,营业盈余30亿元。
分别用生产法、收入法计算该地区的地区生产总值(GDP)。
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某公司2004年9月26日成立,从业人员64人。10月16日招聘技术人员6人;11月5日招聘销售人员12人,其中兼职人员5人,11月28日辞退违纪职工2人。请根据上述资料计算该公司第四季度从业人员平均人数、2004年平均人数和年末人数。
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试述商业秘密的概念、范围及法律要件。
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根据统计法的规定,统计人员的职权主要有哪些?
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某市统计局执行国家布置的调查任务进行入户调查,调查员张某在对某企业进行调查时,该企业有关人员要求张某出示调查证件。张某出示了印有国家统计局批准文号的调查表,说明这是国家调查任务,该企业必须填报。该企业以张某不能出示有效证件为名,拒绝填报。请问:
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某电器股份有限公司,2007年实现主营业务收入净额30亿元,实现净利润5亿元。经测算,公司2007年平均资产总额为50亿元,平均应收账款余额为10.5亿元。 根据上述资料,回答下列问题:
该公司本年度的资产净利率为( )。A.10.0%
B.16.7%
C.19.2%
D.20.0%
该公司的应收账款周转率为( )次。A.2.72
B.2.86
C.3.09
D.3.11
若该公司应收账款周转率高,则表明公司( )。A.收现能力低
B.账龄短
C.收账迅速
D.资产流动性强
如果评价该公司的营运能力,还应计算和分析( )。A.存货周转率
B.资产负债率
C.总资产周转率
D.主营业务毛利率
请帮忙给出每个问题的正确答案和分析,谢谢!
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某公司某年度境内应纳税所得额为2000万元。其设在A国分支机构的境外应纳税所得额360万元,已在该国按20%的税率缴纳所得税;其设在B国分支机构的境外应纳税所得额800万元,已在该国按28%的税率缴纳所得税。
已知:该公司适用25%企业所得税率。
要求:根据以上条件计算该公司年度所得税应纳税额。
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计算该企业2009年应缴纳的印花税。
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Roy Crawford has argued for a reduction in both the product range and customer base to improve company
performance.
(b) Assess the operational advantages and disadvantages to Bonar Paint of choosing such a strategy.
(15 marks)
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Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)