chenmingzhu
Lesson 17 Always young 青春常驻My aunt Jennifer is an actress. She must be at least thirty-five years old. In spite of this, she often appears on the stage as a young girl. Jennifer will have to take part in a new play soon. This time, she will be a girl of seventeen. In the play, she must appear in a bright red dress and long black stockings. Last year in another play, she had to wear short socks and a bright, orange-coloured dress. If anyone ever asks her how old she is, she always answers, 'Darling, it must be terrible to be grown up!'
水里漂浮的雨
制造费用方差。在成本计算期结束的时候，实际上招致的间接费用应用和间接费用之间的差额是制造费用方差。 为制造费用的方差通常更困难的了解比较那些对于直接的材料和生产工人。 记得，当标准成本被用的时候, 制造费用根据一个被预定的标准成本间接费用分摊率被应用到产量。 一个柔性预算可能用来建立一个标准的制造费用率。 一个柔性预算也可能在报告实际成本和从标准的变更方面援助。 标准制造费用分配率被藉由分开标准的制造费用标准量的生产能力的费用决定。 生产能力通常根据一个使用率基础, 像是机器数小时，生产工人费用或直接工时被表达。在有进展经营的目的中，我们能把制造费用分为二个元件。 首先，实际产量音量在此期间可能已经不同于生产量帽子被期望从最初的地方标准的在头上的应用程序率被建立的周期。 其次，被招致的经常费费用可能已经不同于预算间接费在实际产量音量。 为了要决定这二个因数的结果, 制造费用能被表示成业务量差异和一可控差异的总数。业务量差异是在被编入预算以实际的操作层次人在此期间达成的间接费用和在此期间收费到产量的标准量的间接费用的合计之间的差额。 计算业务量差异的公式是如下列的:制造费用业务量差异 =在达成–的实际产量音量被编入预算的间接费用标准间接费用申请
牙牙的美食美刻
my aunt jennifer is an actress . she must be at least thirty-five years old. in spite of this, she often appears on the stage as a young girl.
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