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1、CH02COSTMANAGEMENTCONCEPTSANDCOSTBEHAVIORTRUE/FALSEThereisnosingledefinitionofcost.TrueFalseTheroleofthemanagementaccountantistotailorthecostcalculationtofitthecurrentdecisionsituation.TrueFalseAcostthatisusefulforonedecisionmaynotbeusefulinformationforanotherdecision.TrueFalseInmostorganizations,ma
2、nagingnonmanufacturingcostsaswellasmanufacturingcostsisimportantforfinancialsuccess.TrueFalseThecostofacustomizedmachineonlyusedintheproductionofasingleproductwouldbeclassifiedasadirectcost.TrueFalseThewagesofaplantsupervisorwouldbeclassifiedasaperiodcost.TrueFalseTheclassificationofproductandperiod
3、costsisparticularlyvaluableinmanagementaccounting.TrueFalseForexternalreporting,generallyacceptedaccountingprinciplesrequirethatcostsbeclassifiedaseitherflexibleorcapacity-relatedcosts.TrueFalseKnowingwhetheracostisaperiodoraproductcosthelpstoestimatetotalcostatanewlevelofactivity.TrueFalseFlexiblec
4、ostsarealwaysdirectcosts.TrueFalseCapacity-relatedcostsvarywiththelevelofproductionorsalesvolume.TrueFalseCurrently,mostpersonnelcostsareclassifiedascapacity-relatedcosts.TrueFalseSomecapacity-relatedcostsmightbeclassifiedasdirectmanufacturingcosts.TrueFalseCapacity-relatedcostsdependontheresourcesu
5、sed,nottheresourcesacquired.TrueFalseBreak-evenpointisNOTanimportantconceptsincethegoalofbusinessistomakeaprofit.TrueFalseToperformcost-volume-profitanalysis,acompanymustbeabletoseparatecostsintocapacity-relatedandflexiblecomponents.TrueFalseCost-volume-profitanalysismaybeusedforsingle-productandmul
6、tiproductanalysis.TrueFalseSellingpriceperunitis$30,flexiblecostperunitis$15,andcapacity-relatedcostperunitis$10.Whenthiscompanyoperatesabovethebreak-evenpoint,thesaleofonemoreunitwillincreasenetincomeby$5.a.Trueb.FalseAcompanywithsalesof$100,000,flexiblecostsof$70,000,andcapacity-relatedcostsof$50,
7、000willreachitsbreak-evenpointifsalesareincreasedby$20,000.a.Trueb.FalseInmultiproductsituationswhenthesalesmixshiftstowardtheproductwiththelowestcontributionmargin,thebreak-evenquantitywilldecrease.TrueFalseTheopportunitycostofaresourceiszeroifthereisexcesscapacityofthatresource.TrueFalseWhenafirmm
8、aximizesprofitsitwillsimultaneouslyminimizeopportunitycosts.a.Trueb.FalseEvenwhentheonlyconstraintlimitingproductionismachinetime,acompanyshouldbemostconcernedwithmaximizingcontributionmarginperunit.a.Trueb.FalseThetimeoverwhichadecisionmakercanadjustcapacityisreferredtoastheshortrun.a.Trueb.FalseFo
9、rgeneralcustomers,thepricechargedforaproductmustcoveritslong-runcosttotheorganization.a.Trueb.FalseInrecentyears,capacity-relatedcostshaveincreasedasaproportionoftotalmanufacturingcosts.a.Trueb.FalseMachinesetupcostsareusuallyclassifiedasabusiness-sustainingactivity.a.Trueb.FalseThebenefitsofclassif
10、yingactivitiesusingthebroaderframeworkofunit-related,batch-related,product-sustaining,customer-sustaining,andbusiness-sustainingactivitiesaretherearegenerallymorecoststhataredirectlytraceabletocostobjects.a.Trueb.FalseProductlife-cyclecostinghelpsorganizationsdecidewhetheranewproductshouldbelaunched
11、.a.Trueb.FalseMULTIPLECHOICEAnexampleofacostobjectis:aproductacustomeradepartmentAlloftheabovearecorrect.Manufacturingcostsinclude:machineryusedinsideofthefactoryresearchanddevelopmentcostscostsofdealingwithcustomersafterthesalegeneralandadministrativecostsManufacturingcostsincludeallofthefollowingE
12、XCEPT:costsincurredinsidethefactorybothdirectandindirectcostsbothflexibleandcapacity-relatedcostsbothproductandperiodcostsNonmanufacturingcosts:includeonlycapacity-relatedcostsseldominfluencefinancialsuccessorfailureincludethecostofselling,distribution,andafter-salescostsforcustomersareconsideredbyG
13、AAPtobeanelementofproductcostsProductcosts:includeadministrativeandmarketingcostsareparticularlyusefulinfinancialaccountingareexpensedintheaccountingperiodmanufacturedarealsoreferredtoasnonmanufacturingcostsForexternalreporting:costsareclassifiedaseitherproductorperiodcostscostsreflectcurrentvaluest
14、herearenoprescribedrulessincenooneisexactlysurehowtheinvestorsandcreditorswillusethesenumbersexpensesincludeamountsthatreflectcurrentandfuturebenefitsProductcostsareexpensedontheincomestatementwhen:rawmaterialsfortheproductarepurchasedrawmaterialsarerequisitionedfortheproducttheproductcompletesthema
15、nufacturingprocesstheproductissoldDepreciationofplantfacilitiesisclassifiedasa(n):directmaterialcostdirectlaborcostindirectmanufacturingcostgeneralandadministrativecostThecostofinventoryreportedonthebalancesheetmayincludethecostofallthefollowingEXCEPT:advertisingwagesoftheplantsupervisordepreciation
16、ofthefactoryequipmentpartsusedinthemanufacturingprocessAplantmanufacturesseveraldifferentproducts.Thewagesoftheplantsupervisorcanbeclassifiedasa:directcostproductcostflexiblecostnonmanufacturingcostPeriodcosts:aretreatedasexpensesintheperiodtheyareincurredaredirectlytraceabletoproductsincludedirectl
17、aborarealsoreferredtoasindirectmanufacturingcostsWhichofthefollowingisNOTaperiodcost?marketingcostsgeneralandadministrativecostsresearchanddevelopmentcostsmanufacturingcostsAdvertisingisanexampleofacostexpensedontheincomestatementintheaccountingperiodincurred.directmanufacturingperiodproduct(CMAadap
18、ted,June1992)Thetermsdirectcostandindirectcostarecommonlyusedincostaccounting.Classifyingacostaseitherdirectorindirectdependsupon:thebehaviorofthecostinresponsetovolumechangeswhetherthecostisexpendedintheperiodinwhichitisincurredwhetherthecostcanberelatedreadilytoresourcesconsumedforacostobjectwheth
19、eranexpenditureisunavoidablebecauseitcannotbechangedregardlessofanyactiontakenIndirectmanufacturingcosts:canbetracedtotheproductthatcreatedthecostsmayhaveacause-and-effectrelationshipwithcapacityratherthanwithindividualunitsofproductiongenerallyincludethecostofmaterialandthecostoflaborareincludedinp
20、eriodcostsAmanufacturingplantproducestwoproductlines:footballequipmentandhockeyequipment.Anindirectcostforthehockeyequipmentlineisthe:materialusedtomakethehockeystickslabortobindtheshafttothebladeofthehockeystickshiftsupervisorforthehockeylineplantsupervisorAmanufacturingplantproducestwoproductlines
21、:footballequipmentandhockeyequipment.Directcostsforthefootballequipmentlinearethe:beveragesprovideddailyintheplantbreakroommonthlyleasepaymentsforaspecializedpieceofequipmentneededtomanufacturethefootballhelmetsalariesoftheclericalstaffthatworkinthecompanyadministrativeofficesutilitiespaidforthemanu
22、facturingplantTHEFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS47THROUGH53.TheBowleyCompanymanufacturesseveraldifferentproducts.UnitcostsassociatedwithproductICT101areasfollows:TOC o 1-5 h zDirectmaterials$60Directlabor10Flexiblemanufacturingsupportcosts18Capacity-relatedmanufacturingsupportcosts32Salescomm
23、issions(2%ofsales)4Administrativesalaries16Total$140TotalproductcostsassociatedwithproductICT101are:a.$50b.$88c.$120d.$140TotalperiodcostsassociatedwithproductICT101are:a.$4b.$16c.$20d.$5249.TotalflexiblecostsassociatedwithproductICT101area.$18b.$22c.$88d.$92Totalcapacity-relatedcostsassociatedwithp
24、roductICT101are:a.$16b.$32c.$48d.$52TotalnonmanufacturingcostsassociatedwithproductICT101are:a.$4b.$16c.$20d.$52TotalmanufacturingcostsassociatedwithproductICT101are:a.$70b.$88c.$120d.$140DirectmanufacturingcostsassociatedwithproductICT101are:a.$70b.$88c.$92d.$108Costbehaviorrefersto:howcostsreactto
25、achangeinthelevelofactivitywhetheracostisincurredinamanufacturing,merchandising,orservicecompanyclassifyingcostsaseitherproductorperiodcostswhetheraparticularexpensehasbeenethicallyincurredWhichstatementisFALSE?Allflexiblecostsaredirectcosts.Becauseofacost-benefittradeoff,somedirectcostsmaybetreated
26、asindirectcosts.Allcapacity-relatedcostsareindirectcosts.Directcostsmaybeflexibleorcapacity-related.AnunderstandingoftheunderlyingbehaviorofcostshelpsinallofthefollowingEXCEPT:salesvolumecanbebetterestimatedcostscanbebetterestimatedasvolumeexpandsandcontractstruecostsofprocessescanbebetterevaluatedp
27、rocessinefficienciescanbebetteridentifiedand,asaresult,improvedCapacity-relatedcosts:maybeeitherdirectorindirectcostsvarywithproductionorsalesvolumeincludepartsandmaterialsusedtomanufactureaproductcanbeadjustedintheshortruntomeetactualdemandsCapacity-relatedcostsdependon:theamountofresourcesusedthea
28、mountofresourcesacquiredthevolumeofproductionthevolumeofsalesCurrently,mostcompaniesconsiderannuallaborcostsas:acapacity-relatedcostaflexiblecostanopportunitycostaperiodcostWhichofthefollowingdoesNOTdescribeaflexiblecost?Flexiblecostarealwaysindirectcosts.Flexiblecostsincreaseintotalwhentheactuallev
29、elofactivityincreases.Flexiblecostsincludemostpersonnelcostsanddepreciationonmachinery.Flexiblecostscanalwaysbetraceddirectlytothecostobject.Cost-volume-profitanalysisisusedPRIMARILYbymanagement:asaplanningtoolforcontrolpurposestoestablishatargetnetincomefornextyeartoattainextremelyaccuratefinancial
30、resultsContributionmarginequalsrevenuesminus:productcostsperiodcostsflexiblecostscapacity-relatedcostsThebreak-evenpointisthelevelatwhichrevenues:equalcapacity-relatedcostsequalflexiblecostsequalcapacity-relatedcostsminusflexiblecostsequalflexiblecostspluscapacity-relatedcostsThebreak-evenpointis:to
31、talcostsdividedbyflexiblecostsperunitcontributionmarginperunitdividedbyrevenueperunitcapacity-relatedcostsdividedbycontributionmarginperunit(capacity-relatedcostsplusflexiblecosts)dividedbycontributionmarginperunitCost-volume-profitanalysisassumesallofthefollowingEXCEPT:allcostsarepurelyflexibleorca
32、pacityrelatedunitsmanufacturedequalunitssoldtotalflexiblecostsremainthesameovertherelevantrangetotalcapacity-relatedcostsremainthesameovertherelevantrangeAllofthefollowingareassumedinacost-volume-profitanalysisEXCEPT:aconstantproductmixcapacity-relatedcostsincreasewhenactivityincreasesrevenueperunit
33、doesnotchangeasvolumechangesallcostscanbeclassifiedaseithercapacity-relatedorflexibleInmultiproductsituations,whensalesmixshiftstowardtheproductwiththehighestcontributionmargin,then:totalrevenueswilldecreasebreakevenquantitywillincreasetotalcontributionmarginwilldecreaseoperatingincomewillincreaseTH
34、EFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS68THROUGH71.KarensKraftKorner,Inc.,sellsasingleproduct.Thisyear,7,000unitsweresoldresultingin$70,000ofsalesrevenue,$28,000offlexiblecosts,and$12,000ofcapacity-relatedcosts.Contributionmarginperunitis:$4.00$4.29$6.00Noneoftheaboveiscorrect.Break-evenpointinunits
35、is:2,000units3,000units5,000unitsNoneoftheaboveiscorrect.Thenumberofunitsthatmustbesoldtoachieve$60,000ofprofitsis:10,000units11,666units12,000unitsNoneoftheaboveiscorrect.Ifsalesincreaseby$25,000,profitswillincreaseby:$10,000$15,000$22,200anunknownamountTHEFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS72TH
36、ROUGH74.Mr.PaulsCompanysellsseveralproductsforanaveragepriceof$20perunitandtheaverageflexiblecostsperunitareasfollows:TOC o 1-5 h zDirectmaterial$4.00Directlabor$1.60Indirectmanufacturingcosts$0.40Sellingcommissions$2.00Mr.Paulsannualcapac-riteylatedcoststotal$96,000.Thecontributionmarginperunitis:T
37、henumberofunitsthatMr.Paulsmustselleachyeartobreakevenis:a.$6b.$8c.$12d.$148,000units12,000units16,000unitsanunknownamountsmustsellannuallytomakeaprofitof$144,000is:ThenumberofunitsthatMr.Paul12,000units18,000units20,000units30,000unitsTHEFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS75THROUGH79.Thefollowin
38、ginformationisforBarnettCorporation:ProductXProductYRevenueperunit:$10.00$15.00Flexiblecostperunit:$2.50$5.00Totalcapacity-relatedcosts:$50,000IfthesalesmixconsistsoftwounitsofProductXandoneunitofProductY,whatistherevenueperunitofaverageproduct?$10.00$11.66$13.33$15.00Ifthesalesmixconsistsoftwounits
39、ofProductXandoneunitofProductY,whatisthebreak-evenpoint?1,000unitsofYand2,000unitsofX1012.5unitsofYand2,025unitsofX2012.5unitsofYand4,025unitsofX2,000unitsofYand4,000unitsofXWhatistheoperatingincome,assumingactualsalestotal150,000units,andthesalesmixistwounitsofProductXandoneunitofProductY?$1,200,00
40、0$1,250,000$1,750,000Noneoftheaboveiscorrect.IfthesalesmixshiftstooneunitofProductXandtwounitsofProductY,thentheweighted-averagecontributionmarginwill:increaseperunitstaythesamedecreaseperunitbeundeterminableIfthesalesmixshiftstooneunitofProductXandtwounitsofProductY,thenthebreak-evenpointwill:incre
41、asestaythesamedecreasebeundeterminableOpportunitycost(s):ofaresourcewithexcesscapacityiszeroshouldbemaximizedbyorganizationsarerecordedasanexpenseintheaccountingrecordsaremostimportanttofinancialaccountantsArecentcollegegraduatehasthechoiceofbuyinganewautofor$20,000ortoinvestthemoneyforfouryearswith
42、a12%expectedrateofreturn.Ifthegraduatedecidestopurchasetheauto,theBESTestimateoftheopportunitycostofthatdecisionis:$2,400$11,740$20,000Thereisnoopportunitycostforthisdecision.THEFOLLOWINGINFORMATIONAPPLIESTOQUESTIONS82THROUGH86.BrendasBrakesmanufacturesthreedifferentproductlines,ModelX,ModelY,andMod
43、elZ.Considerablemarketdemandexistsforallmodels.Thefollowingperunitdataapply:ModelXModelYModelZSellingprice$50$60$70Directmaterials666Directlabor($12perhour)121224Flexiblesupportcosts($4permachinehour)488Capacity-relatedcosts101010Whichmodelhasthegreatestcontributionperunit?ModelXModelYModelZbothMode
44、lsXandYWhichmodelhasthegreatestcontributionpermachinehour?ModelXModelYModelZbothModelsYandZIfthereisexcesscapacity,whichmodelisthemostprofitabletoproduce?ModelXModelYModelZbothModelsXandYIfthereisamachinebreakdown,whichmodelisthemostprofitabletoproduce?ModelXModelYModelZbothModelsYandZHowcanBrendaen
45、couragehersalespeopletopromotethemoreprofitablemodel?Putallsalespersonsonsalary.Providehighersalescommissionsforhigherpriceditems.Providehighersalescommissionsforitemswiththegreatestcontributionmarginperconstrainedresource.Both(b)and(c)arecorrect.WhichstatementisFALSE?Shortruncosts:areactuallyflexib
46、lecostsaffectlong-runcapacityareincludedinthecalculationoflong-runcostsincreasewhenonemoreunitisproducedorservedTosustaintheprofitabilityofaproduct,thelistpriceofaproductmustcoverits:flexiblecostscapacity-relatedcostsindirectcostslong-runcostsComparedtotheearly1900s,costsnowcompriseamuchhighershareo
47、ftotalproductcosts.a.directlaborb.directmaterialsflexiblecapacity-relatedInrecentyears,themanufacturingcoststructurehaschangedasaresultof:a.greaterautomationb.bettercustomerservicetheproliferationofmultipleproductsAlloftheabovearecorrect.Costdistortioniscommoninconventionalcostingsystemsbecause:a.of
48、therecentchangeincoststructureb.thenumberofproductsbeingmanufacturedisincreasingcapacity-relatedcostsareallocatedusingavolumemeasurecapacity-relatedcostscreatehigherrisksforacompanyCoststhatmustbeallocatedtoproductsforexternalreportingpurposesinclude:a.sellingandmarketingcostsb.directmaterialanddire
49、ctlaborcoststhecostofequipmentusedtomanufactureseveraldifferentproductsAlloftheabovearecorrect.Thebenefitsofclassifyingactivitiesusingthebroaderframeworkofunit,batch,product,customer,andbusiness-sustainingactivitiesarethattherearegenerallymorecosts:directlytraceabletocostobjectstreatedasindirectcost
50、sarbitrarilyallocatedtocostobjectsThereisnomajordifferenceregardingcosts.Forbudgetingpurposes,product-sustainingactivitycostsshouldbe:allocatedtoindividualunitsallocatedtoindividualcustomersassigneddirectlytoindividualproductlinesassigneddirectlytoindividualbatchesWhichofthefollowingactivitiesisauni
51、t-relatedactivity?a.preparingandfilingtheannualtaxreturnfortheorganizationb.machinesetupsforeachproductionrunqualityinspectionsof2%oftheitemsproducedobtainingpatentsandregulatoryapprovalforeachproductproducedWhichofthefollowingactivitiesisabatch-relatedactivity?a.preparingandfilingtheannualtaxreturn
52、fortheorganizationb.machinesetupsforeachproductionrunqualityinspectionsof2%oftheitemsproducedobtainingpatentsandregulatoryapprovalforeachproductproducedWhichofthefollowingactivitiesisaproduct-sustainingactivity?a.preparingandfilingtheannualtaxreturnfortheorganizationb.machinesetupsforeachproductionr
53、unqualityinspectionsof2%oftheitemsproducedobtainingpatentsandregulatoryapprovalforeachproductproducedWhichofthefollowingactivitiesisabusiness-sustainingactivity?a.preparingandfilingtheannualtaxreturnfortheorganizationb.machinesetupsforeachproductionrunmakingsalescallsobtainingpatentsandregulatoryapp
54、rovalforeachproductproducedWhichofthefollowingactivitiesisacustomer-sustainingactivity?a.preparingandfilingtheannualtaxreturnfortheorganizationb.machinesetupsforeachproductionrunmakingsalescallsobtainingpatentsandregulatoryapprovalforeachproductproducedProductlife-cyclecosting:isusefulforexternalrep
55、ortingisprimarilyaplanningtoolincludesmanufacturingcostsbutnotthecostofresearchanddevelopmentslifetimeassumesproductrelatedcostsareincurredevenlyovertheproductCompanieswanttoensurethatproductrevenuescovertheproducts:a.manufacturingcostsb.manufacturinganddistributioncostsdeveloping,supporting,andaban
56、doningcostsmanufacturing,distribution,developing,supporting,andabandoningcostsMoreattentionisbeingdevotedtotheproductdevelopmentandplanningphasebecause:a.abandonmentincludessignificantcostsb.oftheneedtobetterunderstandtherelevantcostsduringthisphaseoftheproduct-lifecycle,revenuesfinallybegintocoverl
57、ong-runcostsduringthisphaseoftheproduct-lifecycle,pricecompetitionbecomesintenseOneoftheprimarymotivationsforconsideringcostsotherthanmanufacturinganddistributioncostsissothat:a.thesecostscanbeamortizedoverthelifeoftheproductb.costscanbemoreevenlydistributedovertheproductslifecycleplannerscandevelop
58、reasonableestimatesofthecostsassociatedwithnewproductsifpricecompetitionbecomesintensethesellingpricecanberationalizedEXERCISE/PROBLEMWinfieldManufacturingCompanyproducesseveraldifferentproducts.Classifyeachoftheirfollowingcostsasdirectmaterials,directlabor,indirectmanufacturingcosts,ornonmanufactur
59、ingcosts.a.Productionsupervisorysalaries.b.Controllersofficesupplies.Executiveofficeheatandairconditioning.Executiveofficesecuritypersonnel.Factoryheatandairconditioning.Suppliesusedinsmallquantities,suchasglue,tocompleteassemblywork.Powertooperatefactoryequipment.Partsusedinassembly.Wagesoftheassem
60、bly-lineworkers.Propertytaxesonofficebuildingsforsalesstaff.Depreciationonfurnitureforsalesstaff.Salariesoftopexecutivesinthecompany.Wagesofthefinishingdepartmentworkers.Salescommissions.Salespersonnelofficerental.105.StephaniesStuffedAnimalsreportedthefollowing:RevenuesFlexiblemanufacturingcostsFle
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