第27题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. She thinks it’s too late anyway. B. She thinks he should wait a minute. C. She thinks he should do things early. D. She thinks there might still be a chance even if it is last minute. 参考答案:C 答案解析:[听力原文] M: I can’t talk for long. I’d better get in my registration form if I still got time. W
第35题: [单项选择]某企业本月生产A产品耗用机器工时110小时，生产B产品耗用机器工时90小时。本月发生车间管理人员工资2万元，产品生产人员工资20万元。该企业按机器工时比例分配制造费用。假设不考虑其他因素，本月A产品应分配的制造费用为( )万元。 A. 1.1 B. 0.9 C. 2 D. 1 参考答案:A 答案解析:[解析] 该题中本月发生车间管理人员工资计入到制造费用中，金额为3万元。机器工时比例法下，制造费用分配率=制造费用总额÷机器运转总时数=2÷(110+90)=0.01；本月A产品应分配的制造费用=0.
