单选题
小批单件生产的企业，其成本计算期的设计为（）
发布日期：2021-10-15
定期计算成本
不定期计算成本
成本计算期与会计报告期一致
以每月的起止日期作为成本计算的起止曰期
试题解析
成本计算期
成本计算期是对在生产经营过程发生的费用计入成本计算对象，所规定的起止时间范围。成本计算对象的构成要素之一。在大量大批组织生产的企业里，产品的生产连续不断地进行，有必要人为地划分若干相等的时间单位为成本计算期。习惯上以月度作为这类企业的成本计算期，以便与会计结算期保持一致。在单件小批组织生产的企业里，可按每件或每批产品投入和产出的生产周期作为这类企业的成本计算期。在这种情况下，尽管成本计算期与会计结算期不一致，但对于各项费用，一般仍要求按会计结算期进行归集和分配。
- 中文名
- 成本计算期
- 解释
- 产品成本计算所确定的特定期限
- 外文名
- cost period
- 特性
- 不定期
单件生产
单件生产是根据购买单位的定单所提出的特定规格和数量进行的产品生产。其主要特点是：企业生产的产品品种多，每种产品生产一件或几件后，不再重复生产，即使是重复生产，也是个别的、不定期的。例如造船工业和重型机器生产就属于这种生产类型。这种类型的生产，要按照购买单位的要求来安排，往往产品性能和规格比较特殊，产量不多，它同大量生产或成批生产完全不同，大多使用通吊机器设备和工艺装备，设备利用率低。单件生产的工作也要担负很多道工序，专业化程度不髙。所以，单件生产劳动生产率低，产品生产周期长，成本髙，但其长处是容易适应社会对产品的多品种需求。
- 中文名
- 单件生产
- 特点
- 不重复生产
- 产品对象
- 一次性需求的专用产品
- 生产工艺装备
- 通用
企业
企业是游戏《战舰少女R》中的角色。企业是一名U国的5星航母舰娘，原型为美国海军约克城级航空母舰2号舰。
- 中文名
- 企业
- 性别
- 女
- 稀有度
- 5星
- 阵营
- U国
- 外文名
- USS Enterprise
- 登场作品
- 《战舰少女R》
- 类型
- 航母
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Passage 5 In the eyes of Edmund Daukoru, Nigeria’s oil minister and the current president of the Organisation of the Petroleum Exporting Countries (OPEC), the price of oil is “ very low “. Compared with July, when it peaked at $ 78.40 a barrel, he is right. Since then, it has fallen by almost a quarter. On September 25th, it briefly slipped below $ 60 a barrel, its lowest level in six months. The same analysts who just a few short months ago were wondering about the effect of expensive oil on the world economy are now pondering the consequences of a slump. That might prove premature. For one thing, Mr. Daukoru insists that OPEC will do something to stem the slide. At its last meeting, in mid-September, the group threatened to cut its output without notice if the price fell further. Saudi Arabia, for one, has been selling less oil of late. Ministers from different OPEC countries have been making different noises about whether a cut is desirable or likely, but all would be loath to see their revenues eroded by lower prices. The world is still consuming almost as much oil as it can pump, so any reduction in supply could send prices skywards again. Both the relative calm of this year’s hurricane season and the diminishing threat of an interruption to Iran’s oil exports seem to have contributed to the recent fall. But should clouds gather over the Atlantic, or tempers rise in the Middle East, the price could jump again. Moreover, the price of oil usually falls in the autumn, after the summer surge in petrol consumption has abated but before winter brings higher demand for heating oil. According to Sabine Schels, a commodity strategist at Merrill Lynch, seasonal swings in fuel prices are becoming more pronounced, thanks to a shortage of refining and storage capacity. At times of peak demand, she argues, the petrol price must rise high enough to prompt the reopening of old and inefficient refineries that would not normally be profitable. Those refineries, in turn, use up a lot more oil, pushing up its price too. Oil markets will not escape this cycle, Miss Schels believes, until more refineries and storage tanks are built, and more fields developed—a process that can take years. Traders in the futures market also seem to believe that the oil price will rise again. Oil for delivery- in December 2007, for example, cost $ 68 on September 27th. The price is more than $ 60 for all months until December 2011. Those bets could sour, however, if the American economy slows, as many suspect it is already doing. That would dent demand for oil, both from America itself and from countries that supply it with imports, such as China. Economists at HSBC, who expect a sharp American slowdown in 2007, now think Asian GDP growth will be 5.8% in 2007, against the consensus forecast of 6.3 %. On the other hand, cheaper oil might help to mitigate any slowdown, in several ways. It would boost firms hit by higher energy prices, such as the struggling manufacturers of gas-guzzling cars. And it will relieve the pressure on consumers, at a time when many are worried that a stalling housing market may weigh on their spending. Economists at Morgan Stanley estimate that the fall in petrol prices from over $ 3 to $ 2.50 a gallon (the average is now $ 2.42) will alone have added some $ 78 billion to American purchasing power. Consumer confidence numbers, released on September 26th, were unexpectedly strong. Above all, cheaper oil would ease concerns about inflation, and so reduce the need for central bankers to increase interest rates. American inflation slowed in August, thanks in part to smaller increases in the cost of energy and transport. That’s good news, except that it might simply prompt Americans to drive more. 1. What does the author mean by “that might prove premature”? (Para. 2) Why does he say so? 2. Paraphrase the sentence “those bets could sour, however, if the American economy slows” (Para. 6) 3. Why cheaper oil might help to “mitigate any slowdown”?
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