单选题:A paint manufacturer has a number of departments. Each department is located in

题目内容:

A paint manufacturer has a number of departments. Each department is located in a separate building on the same factory site. In the mixing department the basic raw materials are mixed together in very large vessels. These are then moved on to the colour adding department where paints of different colours are created in these vessels. In the next department - the pouring department - the paint is poured from these vessels into litre sized tins. The tins then go on to the labelling department prior to going on to the finished goods department.The following statements relate to the paint manufacturer:

(i) The mixing department is a cost centre.

(ii) A suitable cost unit for the colour adding department is a litre tin of paint.

(iii) The pouring department is a profit centre.Which statement or statements is/are correct?

A(i) only

B(i) and (ii) only

C(i) and (iii) only

D(ii) and (iii) only

答案解析:

甲公司2018年1月1日销售一批商品,共销售5 000件;每件售价1 000元,每件成本780元。同时,甲公司与客户签订销售退回条款,约定2018年3月31日前

甲公司2018年1月1日销售一批商品,共销售5 000件;每件售价1 000元,每件成本780元。同时,甲公司与客户签订销售退回条款,约定2018年3月31日前该商品如出现质量问题可以将其退回。甲公司销售当日预计该商品退回率为15%;201

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