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1、leading cadres awareness of right in place, study the party Constitution and party rules, series of speeches can make proper effect. Party cadres to two lead by example, to lead by example we must change our mind, recognizing that two is important. First, learn the Communist Party Constitution Party
2、 rules, learning learning series important speech by General Secretary can enhance theory. With the third revolution the rise of rapid changes in our life are feeling, the Communists should adhere to the theory of confidence will continue to learn from the voices of the times, the times, in turn, wi
3、ll have new requirements for leading party cadres. Two is the most basic meaning of members all mastering the core theory and the most advanced weapons theory, complement the spirit of calcium. Secondly, the Communist Party Constitution Party rules, learning learning series important speech by Gener
4、al Secretary be able to firmly build the ideological foundation. Under the impact of multiple values, the two is to help cultivate independent judgment in numerous miscellaneous multiple concepts, so that the majority consensus of party members, the important magic weapon of the party with the reson
5、ance frequency. Finally, the Constitution of the Communist Party, party rules, learning learning series important speech can stand crowds, General Secretary position. Now, some grass-roots work in the the old way didnt work, hard way cannot, the new approach would not phenomenon, sometimes due to a
6、mass of party members and cadres not understanding, does not meet. In fact, the mass convincing and identityBehind are likely to be party members and leading cadres themselves ignoring beliefs held, resulting in lack of persuasion and sense of identity. Two is in fact guaranteed party cadres work, a
7、n important prerequisite for convincing the masses. Bacon said it well: practical men can handle individual matters, but looking at the whole operation globally, but only man can do to knowledge. Giving up two effective, must first raise awareness of leading cadres of party members, as party members
8、 learn real responsibility to know to music , good changes, in parallel with the ground, do not forget to also answer the antenna, draw catches on meteorology, which sit between heaven and Earth which melds together the dreams of practicing Communist. Members cadres should in two learn a do in the b
9、ased post do contribution in all members in the carried out learn Constitution Party rules, and learn series speech, do qualified members learning education, this is following party of mass line education practice activities and three strict three real topic education zhihou, deepening party educati
10、on of and once important practice, is promoted three strict three real topic education from key minority to all members expand, and from concentrated education to regular education extends of important initiatives. Vast numbers of party members and cadres in the course of two, should be第一部分管理会计作业答案习
11、题一解：a=2600-7.5230=875y=a+bx=875+7.5x习题二解：依题意，选择的高低点坐标分别为(31，84 560)和(25，71 000)b=（84560-71000）/（31-25）=2260（元/件） a=84 560312 260=14 500(元) 或=71 000252 260=14 500(元)A产品的成本性态模型为：y=14 500+2 260x习题三解：y=a+bx=-535.5948+8.4891x当机器工时为150千时时，电费总支出数为y=-5355948+8.4891150=737.77（百元）习题四（1）b=40000/=0.4则在高点生产量下：变动
12、成本=0.4=56000（元）固定成本=84000（元）混合成本=-56000-84000=64000（元）然后将高低点生产量下的混合成本列出如下：低点高点生产量混合成本5000064000a=50000-0.35=15000（元）混合成本公式为：y=15000+0.35x（2）当生产能量为小时时，混合成本：y=15000+0.35=67500（元）固定成本：84000（元）变动成本：0.4=60000（元）制造费用总额=84000+60000+67500=（元）习题五（1）按完全成本计算法编制的收益表：项目金额销售收入减：销售产品生产成本期初存货本期生产成本可供销售的生产成本销售毛利减：销售
13、和管理费用税前利润08000048000（2）按变动成本法编制的收益表：项目金额销售收入减：变动成本已销产品生产成本（1816000）变动销售和管理费用贡献边际减：固定成本固定制造费用固定销售和管理费用税前利润16000400003200072000习题六（1）按完全成本计算法总成本=8000+5000+8000=21000（元）单位成本=21000/1200=17.5（元/件）（2）按变动成本计算法总成本=8000+5000=13000（元）单位成本=13000/1200=10.8（元/件）（3）按完全成本法计算营业净利润营业收入=90050=45000（元）营业成本=0+21000-17.
14、5*(1200-900)=15750（元）营业毛利=45000-15750=29250（元）营业净利润=29250-（2000+3000）=24250（元）按变动成本计算法计算营业净利润变动成本=10.8900+2000=11720（元）贡献边际=45000-11720=33280（元）固定成本=8000+3000=11000（元）营业净利润=33280-11720=22280（元）习题七解： (1)单位变动成本=（6000+4000）/2000+04+02=56(元/件) 单价=5.6/（1-60%）=14(元/件) (2)完全成本法下的单位产品成本=（6000+4000）/2000+0.4
15、+2000/2000 =64(元/件) 变动成本法下的单位产品成本=（6000+4000）/2000+0.4=54(元/件) (3)依题意，编制的利润表见下表。 (4)因为完全成本法的期末存货中包含固定生产成本200元(2000/2000200)，其计入当期利润表的固定生产成本就比变动成本法计人当期利润表的固定生产成本少200元，故完全成本法的营业利润比变动成本法的营业利润多200元。习题八（1）=3元（）（30+3）=元（2）（20000）30=元（3）40（30+3）=元（4）（40）（30）=元习题九（1）按变动成本计算法编制的收益表项目2000年2001年2002年销售收入减：变动成本已销产品变动成本贡献边际减：期间成本固定生产成本推销及管理费税前利润
