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商業與管理 大學

求解!如果選擇接受合作 該怎麼算合作後的利潤增長? 會計科目不是很了解!

□ 1/3 博溫腳踏車公司 1983 年 5 月,博溫公司的行銷部門負責人李副總經理正在思索前天高檔公司採 購梁經理的提議。高檔公司是美國西北部一家平價百貨公司,目前成長快速,開始使 用自有品牌的商品銷售,梁先生是高檔公司運動器材部門的採購經理,他希望博溫公 司替高檔公司做OEM之腳踏車,高檔公司計畫將博溫公司生產的腳踏車取名為『挑 戰者』。 博溫公司已經有四十年歷史,在 1983 年,公司生產十種腳踏車,從小孩的訓練 車到成人的十二段變速跑車,每年的銷售額約一千萬美元,財務報表見表一。博溫公 司的產品銷售,主要是透過運動器材店、以及腳踏車專賣店,從沒有透過百貨公司經 銷。博溫公司的腳踏車品質與價格,都在平均水準以上(中高級產品),但卻不是最 高級產品。美國自行車市場區隔,詳見附錄一。 資產 現金 應收帳款 存貨 廠房設備淨值 資產總額 表一、博溫公司財務報表 資產負債表 1982 年 12 月 31日 銷售 銷貨成本 銷貨毛利 銷管費用 稅前淨利 所得稅 稅後淨利 $342 1,359 2,756 3.635 $8,092 -1- 負債與股東權益 應付帳款 應付費用 短期負債 長期負債 損益表 1982 年 股東權益 負債與股東權益總額 個案 (千美元) $10,872 8,045 2,827 2.354 473 218 - $255 (千美元) $512 340 2,626 1.512 4,990 3.102 $8.092

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工程與科技 大學

各位大神 求解 拜託🙏🆘

CA 梁柱 一截面積是原來的兩倍 22. Two girders are made of the same material. Girder A is twice as long as girder B and Bo DE C B³ has a cross-sectional area that is twice as great. The ratio of the mass density of girder A to the mass density of girder B is: 質量密度 A) 4 B) 2 C) 1 D) 1/2 E) 1/4 29. During a short interval of time the speed v in m/s of an automobile is given by v=at² + bt³, where the time t is in seconds. The units of a and b are respectively: A) m-s²; m-s4 s³/m; s4/m dv=at+bt² B) C) m/s²; m/s³ D) m/s³; m/s4 E) m/s4; m/s5 34. The position y of a particle moving along the y axis depends on the time t according to the equation B) C) D) E) 質固定,体2倍 #%# 40. The coordinate of an object is given as a function of time by x = 7t-31², where x is in meters and t is in seconds. Its average velocity over the interval from t = 0 to t = 2 s is: A) 5 m/s X₂=0, X₁₂=14-12=2 B) -5 m/s 11 m/s C) D) -11 m/s (2-0)/2=1 E) -14.5 m/s 41. The coordinate of a particle in meters is given by x(t) = 16t-3.01³, where the time t is in seconds. The particle is momentarily at rest at t = A) 0.75 s A y = at -bt². The dimensions of the quantities a and b are respectively: A) L²/T, L³/T2 B) L/T², L²/T C) L/T, L/T² D) L³/T, T²/L E) none of these 1.3 s 5.3 s 7.3 s 9.3 s V(t) = 16-9+² =- [9t²-16) =-(3t+4) 13t-4) =+= 0.75 45. The velocity of an object is given as a function of time by v = 4t-312, where v is in m/s and t is in seconds. Its average velocity over the interval from t=0 to t=2 s: A) is 0 B) is -2 m/s C) is 2 m/s D) is -4 m/s E) cannot be calculated unless the initial position is given 49. A particle moves along the x axis according to the equation x = 61² where x is in meters and t is in seconds. Therefore: E B) C) D) E) A) the acceleration of the particle is 6 m/s² t cannot be negative the particle follows a parabolic path each second the velocity of the particle changes by 9.8 m/s none of the above

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自然科學 大學

想問3-9的a跟c

Problems 3-1. Explain the difference between *(a) random and systematic error. (b) constant and proportional error. *(c) absolute and relative error. (d) mean and median. *3-2. Suggest two sources of systematic error and two sources of random error in measuring the length of a 3-m table with a 1-m metal rule. 3-3. Name three types of systematic errors. *3-4. Describe at least three systematic errors that might occur while weighing a solid on an analytical balance. *3-5. Describe at least three ways in which a systematic error might occur while using a pipet to transfer a known volume of liquid. 3-6. Describe how systematic method errors may be detected. *3-7. What kind of systematic errors are detected by varying the sample size? 3-8. A method of analysis yields masses of gold that are low by 0.4 mg. Calculate the percent relative error caused by this result if the mass of gold in the sample is (a) 500 mg. (b) 250 mg. V(c) 125 mg. (d) 60 mg. 3-9. The method described in Problem 3-8 is to be used for the analysis of ores that assay about 1.2% gold. What minimum sample mass should be taken if the relative érror resulting from a 0.4-mg loss is not to exceed *(a) -0.1%? (b) -0.4%? (c) -0.8%? (d) - 1.1%? 3-10. The color change of a chemical indicator requires an overtitration of 0.03 mL. Calculate the error if the total volume of titrant is percent relative (a) 50.00 mL. (c) 25.0 mL. 3-11. A loss of 0.4 mg of Zn occurs in the course of an percent relative analysis for that element. Calculate the error due to this loss if the mass of Zn in the sample is *(b) 10.0 mL. (d) 30.0 mL. 190 (c) 188 (d) 4.52 x 103 4.63 x 103 4.53 x 10 ³ √6 *(a) 30 mg. (b) 100 mg. *(c) 300 mg. (d) 500 mg. 3-12. Find the mean and median of each of the following sets of data. Determine the deviation from the mean for each data point within the sets, and find the mean devi- Vation for each set. Use a spreadsheet if it is convenient. *(a) 0.0110 0.0105 (b) 24.53 0.0104 24.68 24.81 24.77 39.61 862 (f) 850 MA 3-13. Challenge Problem: Richards and W the molar mass of lithium and colle data. 24.73 Experiment 1 2 3 4 5 6 194 447 X 10 7 448 X 107 4.58 X 10 (a) Find the mean molar t workers. (b) Find the median molar ma (c) Assuming that the cam molar mass of lithium is the absolute ertor and of the mean value demi Willard. (d) Find in the chemical ues for the molar mus since 1910, and ag a table or spreadshera 1817 given in the a Richards and Willd. Com mass versus year to la of lithium has chang Suggest possible abruptly about 18 ant de (e) The incredibly deals Richards and W that major changes will occur. Disc calculation in pat (f) What factors ha since 1910? (g) How would you mass? 6See Chapter 2 of Applications of Microsoft Excel in Analytical Chemistry, 4th ed., for information about statistical 7T. W. Richards and H. H. Willard, J. Am. Chem. Soc., 1910, 32, 4, DOI: 10.1021/ja01919a002. built-in statistical functions. "Answers are provided at the end of the book for questions and problems marked with an asterisk The I of ₂ or inc rce of able vas error c often in individu ate resul data in rtainties. dimensio andom e analysts The result

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商業與管理 大學

第二題的更正分錄為什麼是這樣 為什麼會有保留盈餘

【回家練習】台中公司採用定期盤存制,近三年來淨利如下:X7 年$400,000, X8 年$320,000,X9 年$300,000,淨利逐年下降,經查發現以下資料 (1) X7 年期末存貨包括了承銷品$36,000扣 (2) X7 年 12 月 31 日收到一批進貨商品$50,000,故包含於期末盤點中,由於發 入帳 票於X8年1月3日收到,故於1/3 記錄進貨 x7年扣 (3) X8 年 12 月31日客戶訂購商品一批$48,000,當天即開立發票,並認列銷貨 收入,但因商品在X9年1月2日運出,因此 X8 年 12 月31日盤點存貨時, FESORIU 將此商品列入期末存貨之中 扣 (4) X8 年 12 月 31 日起運點銷貨$32,000,成本$24,000,因商品於當日已運出,加 故未包含在期末存貨之中,而於X9 年1月3日開立發票時記錄銷貨收入。 (5) X9 年1 月5日收到一批商品$40,000,經查該商品係 X8 年 12 月 30 日向供 應商購買,約定起運點交貨,供應商於 X8 年 12 月30日將商品交付運送, 故台中公司已於當日記錄進貨,但因商品未到達故未包括在期末存貨之中。 試作: 1. 計算正確淨利 2. X9 年結帳前發現上述錯誤應有之更正分錄 解: 原損益表淨利 調整: (1) (2) (3) (4) (5) 正確淨利 2. 更正分錄 銷貨成本 銷貨收入 保留盈餘 X7 年 $400,000 400 24 481000 存 481000 (36,000) (50,000) 凹 $314,000 X8 年 $320,000 26 $430,000 40,000 现收 321000 36,000 50,000 (48,000) 32,000 40,000 PAR 32,000 16,000 24,000 X9 年 $300,000 48,000 (32,000) (40,000) $276,000 存40000 銷 40000

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