BOTTOM_UP_COST_ESTIMATING_WORKSHEET
会计英语第四版参考答案
会计英语第四版参考答案Chapter 1: Introduction to Accounting1. What is accounting?- Accounting is the systematic recording, summarizing, and reporting of financial transactions and events of a business entity.2. What are the main functions of accounting?- The main functions of accounting are to providefinancial information for decision-making, ensure compliance with laws and regulations, and facilitate the management of a business.3. What are the two main branches of accounting?- The two main branches of accounting are financial accounting and management accounting.4. What is the purpose of financial accounting?- The purpose of financial accounting is to provide an accurate and fair representation of an entity's financial position and performance to external users.5. What is the double-entry bookkeeping system?- The double-entry bookkeeping system is a method of recording financial transactions in which every transactionis recorded twice, once as a debit and once as a credit, to maintain the equality of the accounting equation.Chapter 2: Accounting Concepts and Principles1. What are the fundamental accounting concepts?- The fundamental accounting concepts include the accrual basis of accounting, going concern, consistency, and materiality.2. What is the accrual basis of accounting?- The accrual basis of accounting records transactions when they occur, regardless of when cash is received or paid.3. What is the going concern assumption?- The going concern assumption is the premise that a business will continue to operate for the foreseeable future.4. What is the principle of consistency?- The principle of consistency requires that an entity should apply accounting policies consistently over time.5. What is the principle of materiality?- The principle of materiality states that only items that could potentially affect the decisions of users of financial statements are included in the financial statements.Chapter 3: The Accounting Equation and Financial Statements1. What is the accounting equation?- The accounting equation is Assets = Liabilities +Owner's Equity.2. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, statement of changes in equity, and cashflow statement.3. What is the purpose of the balance sheet?- The balance sheet provides a snapshot of an entity's financial position at a specific point in time.4. What is the purpose of the income statement?- The income statement reports the revenues, expenses, and net income of an entity over a period of time.5. What is the purpose of the cash flow statement?- The cash flow statement reports the cash inflows and outflows of an entity over a period of time.Chapter 4: Recording Transactions1. What is a journal entry?- A journal entry is the initial recording of atransaction in the general journal.2. What are the steps in the accounting cycle?- The steps in the accounting cycle are analyzing transactions, journalizing, posting, preparing a trial balance, adjusting entries, preparing financial statements, and closing entries.3. What is the difference between a debit and a credit?- A debit is an increase in assets or a decrease inliabilities or equity, while a credit is an increase in liabilities or equity or a decrease in assets.4. What are adjusting entries?- Adjusting entries are made at the end of an accounting period to ensure that revenues and expenses are recorded in the correct period.5. What is the purpose of closing entries?- Closing entries are made to transfer the balances of temporary accounts to the owner's equity account and to prepare the accounts for the next accounting period.Chapter 5: Accounting for Merchandising Businesses1. What is a merchandise inventory?- A merchandise inventory is the stock of goods held by a business for sale to customers.2. What is the cost of goods sold?- The cost of goods sold is the direct cost of producing the merchandise sold during an accounting period.3. What is the gross profit?- The gross profit is the difference between the sales revenue and the cost of goods sold.4. What is the difference between a perpetual and a periodic inventory system?- A perpetual inventory system updates inventory records in real-time with each sale or purchase, while a periodicinventory system updates inventory records at specific intervals, such as at the end of an accounting period.5. What is the retail method of inventory pricing?- The retail method of inventory pricing is a method of estimating the cost of ending inventory by applying a cost-to-retail ratio to the retail value of the inventory.Chapter 6: Accounting for Service Businesses1. What are the main differences in accounting for service businesses compared to merchandise businesses?- Service businesses do not have inventory and their primary expenses are typically labor and overhead costs.2. What is the main source of revenue for service businesses? - The main source of revenue for service businesses is the fees charged for the services provided.3. What are the typical expenses。
Autodesk Quantity Takeoff软件说明书
Autodesk®Quantity TakeoffQuestions and AnswersAutodesk® Quantity Takeoff software helps cost estimators keep everything digital and up-to-date with fast, detailed materials reports. Autodesk Quantity Takeoff enables cost estimators to easily bring together design data, high-quality images, and precise design information from design applications such as AutoCAD® software, Autodesk® Revit® Architecture software, and AutoCAD® Civil 3D® software, as well as other CAD data and image formats. With Autodesk Quantity Takeoff, estimators can take advantage of accurate property data to automatically or manually measure, count, and price building objects such as walls, doors, and windows. The results can then be printed, exported to Microsoft® Excel® software, or published to DWF™ file format.Contents1.What are the main benefits of Autodesk Quantity Takeoff software? (2)2.Is the user interface similar to other Autodesk products? (2)3.Does Autodesk Quantity Takeoff provide tools for manual takeoff of images?. 24.What is the significance of architectural objects and cost estimation? (2)5.Does Autodesk Quantity Takeoff use 3D? (2)6.Does Autodesk Quantity Takeoff work with other Autodesk products? (2)1. What are the main benefits of Autodesk Quantity Takeoff software?For starters, estimators can utilize precise property data to automatically or manually measure, count, and price building objects such as walls, doors, and windows. All results can then be printed, exported to Microsoft Excel, or published to DWF file format. All of this means that Autodesk Quantity Takeoff scrupulously supports the smoothest workflow, from design to cost estimation.More than that, with the integration of 2D and 3D design data, Autodesk Quantity Takeoff brings drawings and data together in a way that has never before been possible. The software addresses key requirements for cost estimators by giving users more flexibility than stand-alone design documents, databases, or spreadsheets. And with a completely open architecture as its foundation, Autodesk Quantity Takeoff is flexible enough to meet the needs of the multitude of disciplines involved in estimating construction costs.2. Is the user interface similar to other Autodesk products?Quantity Takeoff is actually based on Autodesk® Design Review software, which provides a complete and all-digital way to view, print, measure, mark up, and review 2D and 3D designs without the original design creation software. Creating precise and timely cost estimates of 2D and 3D digital design content has never been this easy.3. Does Autodesk Quantity Takeoff provide tools for manual takeoff of images?Yes. Although architects are starting to provide building information models built in Autodesk Revit Architecture, it is often up to cost estimators to perform takeoffs based on digital images from the design. For this reason, Autodesk Quantity Takeoff has a full set of intuitive manual takeoff tools, enabling you to perform on screen takeoff of design data such as walls, doors and windows on common non-CAD file formats such as .pdf, .tiff and .jpg.4. What is the significance of architectural objects and cost estimation?Autodesk Quantity Takeoff takes advantage of intelligent architectural objects created in Autodesk design applications such as Autodesk Revit Architecture, AutoCAD Architecture, and Autodesk Civil 3D. By utilizing the data within intelligent objects, Autodesk Quantity Takeoff enables cost estimators to quickly and easily search for and count similar items across an entire project using the search takeoff feature.5. Does Autodesk Quantity Takeoff use 3D?Yes,Autodesk Quantity Takeoff works with both 2D and 3D digital design information. Working in 3D, estimators can perform intuitive, interactive walkthroughs for precise examination and estimation of all object details. Object visibility and transparency is adjustable according to building section or component type. By utilizing 3D DWF files imported from the Autodesk Revit® product line, cost estimators can perform an entire model takeoff of all 3D design objects with a single click.6. Does Autodesk Quantity Takeoff work with other Autodesk products?Yes, Autodesk Quantity Takeoff software enables cost estimators to easily bring together design data, high-quality images, and precise design information from intelligent design application such as AutoCAD, Autodesk Revit Architecture, and Autodesk Civil 3D, as well as “non-intelligent” CAD data and image formats.Autodesk, AutoCAD, Civil 3D, DWF, and Revit are registered trademarks or trademarks of Autodesk, Inc., and/or its subsidiaries and/or affiliatesin the USA and/or other countries. All other brand names, product names, or trademarks belong to their respective holders. Autodesk reservesthe right to alter product and services offerings, and specifications and pricing at any time without notice, and is not responsible for typographicalor graphical errors that may appear in this document.© 2011 Autodesk, Inc. All rights reserved.。
项目管理术语词汇表全----PMP项目管理分享资料
A•Abstract Resource 抽象资源•Abstraction 抽象•Acceleration 加速•Acceptability Criteria 验收标准•Acceptable Quality Level ("AQL”）可接受质量水平•Acceptance 验收•Acceptance Criteria 验收标准•Acceptance Letters 验收函•Acceptance Number 接受数目•Acceptance Review 验收评审•Acceptance Test 验收测试•Acquisition Methods 采购方式•Acquisition Negotiations 采购谈判•Acquisition Plan 采购计划•Acquisition Plan Review （”APR”) 采购计划评审•Acquisition Planning 采购计划编制•Acquisition Process 采购过程•Acquisition Strategy 采购策略•Action 行动•Action Item 行动项•Action Item Flags 行动项标记•Action Plan 行动计划•Activation 激活•Active Listening 积极倾听•Activity Arrow Net 活动箭线网络•Activity Based Costing（"ABC”）基于活动的成本核算•Activity Based Management ("ABM”) 基于活动的管理•Activity Calendar 活动日历•Activity Code 活动代码•Activity Definition 活动定义•Activity Description 活动描述•Activity Duration 活动工期活动持续时间•Activity Duration Estimating 活动工期估算•Activity Elaboration 活动详述•Activity File 活动档案•Activity ID 活动识别码•Activity List 活动清单•Activity Node Net 活动节点网络双代号网络•Activity on Arc （”AOA”）弧线表示活动双代号网络•Activity on Arrow （"AOA”) 箭线表示活动双代号网络•Activity on Node节点表示活动单代号网络•Activity Oriented 面向活动•Activity Oriented Schedule 面向活动的进度计划•Activity Properties 活动属性•Activity Quantities 活动量值•Activity Status 活动状态•Activity Timing 活动定时•Actor 执行者角色•Actual 实际的•Actual and ScheduledProgress 实际进展的与计划进度•Actual Cost 实际成本•Actual Cost Data Collection实际成本汇总•Actual Costs 实际费用•Actual Dates 实际日期•Actual Direct Costs 实际直接成本•Actual Expenditures 实际的支出•Actual Finish 实际完成•Actual Finish Date 实际完成日期•Actual Start 实际开始•Actual Start Date 实际开始日期•ACWP 已完成工作实际成本•See Actual Cost of WorkPerformed•Adaptation 适应•Added value 附加价值•Addendum 附录•Adequacy 适当•Adjourning 解散•Adjustment 调节•ADM•Arrow Diagram Method•ADM Project ADM 项目•Administration 管理部门•Administrative 行政的•Administrative Change 行政变更•Administrative Management行政管理•ADP•Automated Data Processing•ADR•Alternative DisputeResolution•Advanced Material Release（”AMR”) 材料提前发布•AF•Actual Finish Date•AFE•Application for Expenditure•Authority for Expenditure•Affect 影响•Affected Parties 受影响方•Agency 代理•Agenda 议程•Aggregation 汇总•Agreement 协议•Agreement, legal 协议合同•ALAP•As-Late—As-Possible•Algorithm 算法•Alignment 排列成行•Alliance 联合•Allocated Baseline 分配的基线•Allocated Requirements 分配需求•Allocation 分配•Allowable Cost 允许成本•Allowance 预留•Alternate Resource 替代资源•Alternative Analysis 替代分析•Alternative DisputeResolution （"ADR"）替代争议解决方案•Alternatives 可选方案•Ambiguity 含糊不清•Amendment 修订•Amount at Stake 损失量•AMR 材料提前公布•Analysis 分析•Analysis and Design 分析与设计•Analysis Time 分析期•Analyst 分析员•AND Relationship 与关系•Anecdotal 轶事•Anticipated Award Cost 预期中标价•AOA•Activity on Arrow•Activity on Arc•AON•Activity on Node•AOQ•Average Outgoing Quality •AOQL•Average Outgoing Quality Limit•APMA•Area of Project Management Application•Apparent Low Bidder 最低投标人•Application 应用•Application Area 应用领域•Application for Expenditure ("AFE"）支出申请•Application for Expenditure Justification 支出申请的论证•Application Programs 应用程序•Applied Direct Costs 实际直接成本•Apportioned Effort 分摊努力•Apportioned Task 分摊任务•Appraisal 评估•Approach 方法•Appropriation 拨款•Approval 批准•Approval to Proceed 批准继续•Approve 同意•Approved Bidders List 批准的投标人清单•Approved Changes 批准的变更•Approved ProjectRequirements 批准的项目需求•APR•Acquisition Plan Review •AQL•Acceptable Quality Level •Arbitrary 随意的•Arbitration 仲裁•Arc 弧线•Architectural Baseline 构架基线•Architectural View 构架视图•Architecture 构架•Architecture，executable 构架可执行•Archive 档案文件•Archive Plan 存档计划•Area of Project Application•Area of Project ManagementApplication•Area of Project ManagementApplication （”APMA"）项目管理的应用领域•Arrow 箭线•Arrow Diagram Method（"ADM”) 箭线图方法•Arrow Diagramming 箭线图方法•Arrow Diagramming Method箭线图方法双代号网络图•Artifact 制品•Artificial 人工的•AS•Actual Start Date•ASAP•As—Soon—As—Possible•As-built Design 实际建造设计•As-built document．tion 实际建造文档•As-Built Records•As-Built Schedule 实际建造进度计划•As—Late—As—Possible("ALAP”) 尽可能晚•As-Needed 恰如所需•As-of Dateo见Data Date.•As—Performed Schedule 实际进度计划•Assembly 组装件•Assembly Sequence 组装顺序•Assessment 评估•Assets 资产•Assignment 分配委派任务•Associated Revenue 关联收益•Association 关联关系•As—Soon-As—Possible(”ASAP”）尽快•Assumption 假设•Assumptions 假设•Assumptions List 假设清单•Assurance 保证•Assurance Programo见QualityAssurance Program。
The Economist 《经济学人》常用词汇总结
The Economist 《经济学人》常用词汇总结绝对优势（Absolute advantage）逆向选择（Adverse choice）在此状况下，保险公司发现它们的客户中有太大的一部分来自高风险群体。
选择成本（Alternative cost）如果以最好的另一种方式使用某种资源，它所能生产的价值就是选择成本，也可以称之为机会成本非对称的信息（Asymmetric information）在某些市场中，每个参与者拥有的信息并不相同。
例如，在旧车市场上，有关旧车质量的信息，卖者通常要比潜在的买者知道得多。
平均成本（Average cost）平均成本是总成本除以产量。
也称为平均总成本。
平均固定成本( Average fixed cost）平均产品（Average product）平均可变成本（Average variable cost）债券收益(Bond yield）债券收益是债券所获得的利率。
收支平衡图（Break－even chart）收支平衡图表示一种产品所出售的总数量改变时总收益和总成本是如何变化的。
收支平衡点是为避免损失而必须卖出的最小数量。
捆绑销售（Bundling）资本（Capital）资本收益（Capital gain）资本收益是指人们卖出股票（或其他资产）时所获得的超过原来为它支付的那一部分。
资本主义（Capitalism）资本主义是一种市场体系，它依赖价格体系去解决基本的经济问题：生产什么？如何生产？怎样分配？经济增长率应为多少？19、卡特尔（Cartel）卡特尔是指厂商之间为了合谋而签订公开和正式协议这样一种市场结构形态。
20、科布一道格拉斯生产函数（Cobb-Douglas production function）科布一道格拉斯生产函数是指这样的生产函数Q=AL"IK"2Mi3。
式中，Q为产量；L为劳动的数量；K为资本的数量；M为原材料的数量；A，31，12，23均为常数。
MaxDEA
Detailed Contents
Chapter 1: Main Features of MaxDEA ..................................................8
1.1 Main Features ............................................................................................... 8 1.2 Models in MaxDEA...................................................................................... 9 1.3 What’s NEW ............................................................................................... 12 1.4 Compare MaxDEA Editions ..................................................................... 17
3.1 Import Data ................................................................................................ 19 3.2 Define Data ................................................................................................. 24 3.3 Set and Run Model..................................................................................... 25 3.4 Export Results ............................................................................................ 77
经济统计计量模型Chapter-2
Chapter 21. A dependent variable is also known as a(n) _____.a. explanatory variableb. control variablec. predictor variabled. response variableAnswer: dDifficulty: EasyBloom’s: KnowledgeA-Head: Definition of the Simple Regression ModelBUSPROG:Feedback: A dependent variable is known as a response variable.2. If a change in variable x causes a change in variable y, variable x is called the _____.a. dependent variableb. explained variablec. explanatory variabled. response variableAnswer: cDifficulty: EasyBloom’s: ComprehensionA-Head: Definition of the Simple Regression ModelBUSPROG:Feedback: If a change in variable x causes a change in variable y, variable x is called the independentvariable or the explanatory variable.3. In the equation y = + x + u, is the _____.a. dependent variableb. independent variablec. slope parameterd. intercept parameterAnswer: dDifficulty: EasyBloom’s: KnowledgeA-Head: Definition of the Simple Regression ModelBUSPROG:Feedback: In the equation y = + x + u, is the intercept parameter.4. In the equation y = + x + u, what is the estimated value of?a.b.c.d.Answer: aDifficulty: EasyBloom’s: KnowledgeA-Head: Deriving the Ordinary Least Squares EstimatesBUSPROG:Feedback: The estimated value of is .5. In the equation c = + i + u, c denotes consumption and i denotes income. What is the residual forthe 5th observation if =$500 and =$475?a. $975b. $300c. $25d. $50Answer: cDifficulty: EasyBloom’s: KnowledgeA-Head: Deriving the Ordinary Least Squares EstimatesBUSPROG:Feedback: The formula for calculating the residual for the i th observation is . In this case, theresidual is =$500 -$475= $25.6. What does the equation denote if the regression equation is y = β0+ β1x1 + u?a. The explained sum of squaresb. The total sum of squaresc. The sample regression functiond. The population regression functionAnswer: cDifficulty: EasyBloom’s: KnowledgeA-Head: Deriving the Ordinary Least Squares EstimatesBUSPROG:Feedback: The equation denotes the sample regression function of the given regressionmodel.7. Consider the following regression model: y = β0+ β1x1 + u. Which of the following is a property ofOrdinary Least Square (OLS) estimates of this model and their associated statistics?a. The sum, and therefore the sample average of the OLS residuals, is positive.b. The sum of the OLS residuals is negative.c. The sample covariance between the regressors and the OLS residuals is positive.d. The point (, ) always lies on the OLS regression line.Answer: dDifficulty: EasyBloom’s: KnowledgeA-Head: Properties of OLS on Any Sample of DataBUSPROG:Feedback: An important property of the OLS estimates is that the point (, ) always lies on the OLS regression line. In other words, if , the predicted value of .8. The explained sum of squares for the regression function, , is defined as _____.a.b.c.d.Answer: bDifficulty: EasyBloom’s: KnowledgeA-Head: Properties of OLS on Any Sample of DataBUSPROG:Feedback: The explained sum of squares is defined as9. If the total sum of squares (SST) in a regression equation is 81, and the residual sum of squares (SSR) is25, what is the explained sum of squares (SSE)?a. 64b. 56c. 32d. 18Answer: bDifficulty: ModerateBloom’s: ApplicationA-Head: Properties of OLS on Any Sample of DataBUSPROG: AnalyticFeedback: Total sum of squares (SST) is given by the sum of explained sum of squares (SSE) and residual sum of squares (SSR). Therefore, in this case, SSE=81-25=56.10. If the residual sum of squares (SSR) in a regression analysis is 66 and the total sum of squares (SST) isequal to 90, what is the value of the coefficient of determination?a. 0.73b. 0.55c. 0.27d. 1.2Answer: cDifficulty: ModerateBloom’s: ApplicationA-Head: Properties of OLS on Any Sample of DataBUSPROG: AnalyticFeedback: The formula for calculating the coefficient of determination is . In this case,11. Which of the following is a nonlinear regression model?a. y = β0 + β1x1/2 + ub. log y = β0 + β1log x +uc. y = 1 / (β0 + β1x) + ud. y = β0 + β1x + uAnswer: cDifficulty: ModerateBloom’s: ComprehensionA-Head: Properties of OLS on Any Sample of DataBUSPROG:Feedback: A regression model is nonlinear if the equation is nonlinear in the parameters. In this case, y=1 / (β0 + β1x) + u is nonlinear as it is nonlinear in its parameters.12. Which of the following is assumed for establishing the unbiasedness of Ordinary Least Square (OLS)estimates?a. The error term has an expected value of 1 given any value of the explanatory variable.b. The regression equation is linear in the explained and explanatory variables.c. The sample outcomes on the explanatory variable are all the same value.d. The error term has the same variance given any value of the explanatory variable.Answer: dDifficulty: EasyA-Head: Expected Values and Variances of the OLS EstimatorsBUSPROG:Feedback: The error u has the same variance given any value of the explanatory variable.13. The error term in a regression equation is said to exhibit homoskedasticty if _____.a. it has zero conditional meanb. it has the same variance for all values of the explanatory variable.c. it has the same value for all values of the explanatory variabled. if the error term has a value of one given any value of the explanatory variable.Answer: bDifficulty: EasyBloom’s: KnowledgeA-Head: Expected Values and Variances of the OLS EstimatorsBUSPROG:Feedback: The error term in a regression equation is said to exhibit homoskedasticty if it has the samevariance for all values of the explanatory variable.14. In the regression of y on x, the error term exhibits heteroskedasticity if _____.a. it has a constant varianceb. Var(y|x) is a function of xc. x is a function of yd. y is a function of xAnswer: bDifficulty: EasyBloom’s: KnowledgeA-Head: Expected Values and Variances of the OLS EstimatorsBUSPROG:Feedback: Heteroskedasticity is present whenever Var(y|x) is a function of x because Var(u|x) = Var(y|x).15. What is the estimated value of the slope parameter when the regression equation, y = β0+ β1x1 +u passes through the origin?a.b.)c.d.Answer: cDifficulty: EasyA-Head: Regression through the Origin and Regression on a ConstantBUSPROG:Feedback: The estimated value of the slope parameter when the regression equation passes through theorigin is .16. A natural measure of the association between two random variables is the correlation coefficient.Answer: TrueDifficulty: EasyBloom’s: KnowledgeA-Head: Definition of the Simple Regression ModelBUSPROG:Feedback: A natural measure of the association between two random variables is the correlationcoefficient.17. The sample covariance between the regressors and the Ordinary Least Square (OLS) residuals isalways positive.Answer: FalseDifficulty: EasyBloom’s: KnowledgeA-Head: Properties of OLS on Any Sample of DataBUSPROG:Feedback: The sample covariance between the regressors and the Ordinary Least Square (OLS) residualsis zero.18. is the ratio of the explained variation compared to the total variation.Answer: TrueDifficulty: EasyBloom’s: KnowledgeA-Head: Properties of OLS on Any Sample of DataBUSPROG:Feedback: The sample covariance between the regressors and the Ordinary Least Square (OLS) residualsis zero.19. There are n-1 degrees of freedom in Ordinary Least Square residuals.Answer: FalseDifficulty: EasyA-Head: Expected Values and Variances of the OLS EstimatorsBUSPROG:Feedback: There are n-2 degrees of freedom in Ordinary Least Square residuals.20. The variance of the slope estimator increases as the error variance decreases.Answer: FalseDifficulty: EasyBloom’s: KnowledgeA-Head: Expected Values and Variances of the OLS EstimatorsBUSPROG:Feedback: The variance of the slope estimator increases as the error variance increases.。
SAP-FI-PA 模拟题
SAP FI PA 考试模拟题1. Chart of accounts? 1,2,31) can be allocated to multiple company codes2) can be defined as the group_ chart of account3) only contains definitions for G/L account4) can only be allocated to one company code2. A client? 2,41) may only contain a single_ chart of accounts2) may contain multiple_ chart of accounts3) may only use one currency type4) may have more than one controlling area3. How can you tell which client you are working in? 3,51) check the configuration menu2) check the help menu3) choose “status” in the system menu4) choose “create session” in the system5) check the indicator at the bottom right hand corner of the screen 4. The date format can be defined by the following? 2,51) system2) user3) company4) plant5) country5. You call up a transaction using the menu. How and where can you check the name of the corresponding transaction code without leaving the transaction?41) not possible2) the transaction code is displayed in the lower right corner of the window3) when you enter “?” in the command field, the transaction code appears there4) choose “system” –“status” the system displays a separate window which contains, among other things, transaction codes6. What is the simplest method for simultaneously working in multiple, separate applications (transactions) at a single R/3 workstation?31) you first have to close a transaction before starting a new one2) by calling up R/3 from the operating system multiple times3) by opening multiple sessions on the screen4) by setting up multiple PCs7. Which of the following payment methods can you use with the automatic payment programme?1,2,31) checks, wire transfers, ac_count clearing, bill of exchange2) bank collection, direct debiting3) foreign checks, foreign wire transfer, Euro wire transfers4) cash payment5) credit cards8. Which of the following factors does the system take into ac_count in a payment run? 2,3,4,5 *1) fiscal year variant2) payment method specification in the IMG3) specifications in vendor_ master records4) information in documents (incoming)5) specifications made when maintaining the payment run parameters9. How can you prevent a “ good customer” from receiving a dunning notice for overdue items? 2,3,41) by reversing all the customer’s open items prior to the dunning run2) by not specifying a dunning procedure in customer_ master record3) by specifying a dunning procedure and dunning block indicator in the customer_ master record4) by specifying a dunning block indicator in the documents5) by making a transfer posting of the open items to the “miscellaneous receivables” account10. What information does a dunning run change? 1,2,3 *1) the date of the “last dunning run” in the customer_ master record2) the dunning level in the customer_ master record3) the dunning level in documents for which dunning notice are created4) form (layout set) specifications in the customer_ master record for the text in the next dunning letter5) the dunning procedure in the customer_ master record for the next dunning run11.Which of the following statements about automatic are correct?2,3,4,51) in automatic payment procedure, all incoming invoices as of the second dunning level are paid automatically2) direct debiting or bank collection can be used in automatic payment procedures to clear customer invoices3) open items posted to AR/AP accounts can be cleared using the payment programme4) special G/L transaction (down payment) can be posted using the payment programme5) the payment programme can pay vendor invoices using transfer and check12.How can you create bank_ master records in the system? 1,3,41) by entering them manually under accounts receivable or payable menu path2) by posting an incoming payment made by the customer3) by entering them in the payment transaction screen for vendor_ master record4) by importing into the system a disk or tape from your bank containing the bank numbers5) by running the vendor payment programme13.Which of the following statements are correct?3,41) the inventory number of the bank safe key is entered in the “bank key” field2) the swift code is entered in the “bank key field”3) the bank number is entered in t he “bank key” field4) the bank number is automatically entered in the “bank key” field when the bank directory is imported from disks5) the house bank ac_count ID is entered in the “bank key” field14. Which of the following statements are correct? 3,41) the inventory number of the bank safe key is entered in the “bank key” field2) the swift code is entered in the “bank key field”3) the bank number is entered in the “bank key”field4) the bank number is automatically entered in the “bank key” fi eld when the bank directory is imported from disks5) the house bank ac_count ID is entered in the “bank key” field 15. Which of the following statements are correct? 3,4,51) allocating the house bank ID and ac_count ID to the bank number isa 1:1 relation2) allocating the house bank ID and ac_count ID to the bank number isa 1:n relation3) allocating the house bank ID and ac_count ID to the bank number isa n:1 relation4) individual bank accounts can be uniquely identified by house bank and ac_count ID5) several bank accounts from one house bank can be maintained (posted to) in the SAP system--16. Which of the following statements are correct? 1,41) bank accounts and bank posting are part of the general ledger2) banks accounts and bank postings are part of the subledger3) bank accounts and bank postings are part of current assets and therefore maintained in the general ledger4) bank accounts are part of currents assets and therefore assigned toa financial statement item in the balance sheet16. What is the significance of the cash management ac_count number? 31) short bank name2) ID for short text3) Synonym for bank ac_count number4) Short ID for swift numbered accounts5) Synonym for the bank number17. Which setting controls the specifications for entering planning data in the G/L ac_count_ master? 2,41) ac_count group2) planning level3) master record4) field control (field status)18. Which of the following examples could be described as the “each managemen t position”?1,21) clearing accounts2) payment advice notes3) cash concentration4) bank statements5) incoming and outgoing invoices19. Which of the following examples are covered by the term “liquidity forecast”? 2,31) planned items2) incoming and outgoing invoices3) customers4) payment advice notices5) bank statements20. What are the objectives of the cash management position display? 1,31) bank ac_count management2) overview of payments in and payments out to vendors and from customers3) aid to making decisions on short term financial investments and borrowings4) overview of bank statements5) obtaining evidence for tax audit21. When displaying a customer ac_count which of the following types of information can you choose? 1,2,31) ac_count balance (debit/credit and balance per posting period)2) sales per individual posting period3) special G/L transactions (special general ledger)4) Held documents22. When processing open items in a customer ac_count you can? 1,3,41) activate or deactivate selected open items2) reverse selected open items3) activate or deactivate selected cash discounts4) enter partial payments or residual items23. Bulk change of line items, this function allows you to change a whole group of line items simultaneously, instead of having to change the individual items in the documents. Which data can you change using this function? 3,41) the reconciliation account2) the company code3) the payment terms and the payment block4) the house bank and the payment method24. The values that affect the calculation of tax on sales/purchase are defined? 1,2,31) in the document2) in the G/L ac_count_ master record3) in the tables which contain the tax codes4) in the tables for automatic posting procedures5) in the tables for cross-module postings25. The basic parameters for the dunning procedure? 2,31) are entered in a line item of a transaction2) are defined in a table3) are dunning level, minimum amount, dunning_ charges and dunning texts4) are defined in the dunning area and dunning key26. You can plan orders in different levels of detail any for any time frame. Which levels of detail are available? 1,2,31) overall planning2) primary cost element planning3) unit costing4) transfer of plan data from Human Resources5) goods usage at an overall planning level27. In overhead management, overhead is calculated for internal orders on the basis of a costing sheet. What data is stored there? 1,3,41) which direct costs receive the overhead2) which settlement cost element is used3) how much overhead is calculated4) which object is credited5) which object is debited28. By means of order settlement costs can flow from internal orders to other areas of R/3. Which of the following areas are true? 1,2,4,51) financial accounting2) asset accounting3) human resources4) sales and distribution5) controlling29. Which of the following belong to the_ master data in Controlling? 1,2,3,41) cost elements2) cost centers3) statistical key figures4) activity types30. Which of the following are true? 1,2,3,51) each cost center must be contained in the original hierarchy2) you can define as many alternative hierarchies as you have3) several nodes can be grouped together into one large area4) no other nodes or cost centers can be assigned to a hierarchy node to as5) a “node” represents a summarization of several cost centers31. The use of planned activity price for vaulting the output of a cost center is also referred to as? 21) normal costing2) standard costing3) average costing4) accounting for actual costs5) none of the above32. CO plan profile makes it possible? 11) control the screens used for entering plan data2) control the method of calculating the planned activity price3) lock a plan to prevent data from being changed4) limit the number of users who can access the CO module33. Which of the following points are examples of costs, which are stored in primary cost elements? 1,2,41) imputed costs calculated using overall wage and salary costs2) data transferred from the Human Resources module to CO3) data assessed from a cost center to an internal order4) a G/L ac_count posting that names a project as the cost bearing object34. which of the following is a method for calculating an activity price in R/3? 41) plan costs/capacity2) plan costs/planned activity quantity3) plan costs/scheduled activity quantity4) only 1) and 2)5) only 2) and 3)35. The primary cost element is one type of_ master data in Controlling. Before you can create a new primary cost element, certain prerequisites need to be fulfilled. Which of the following conditions must be fulfilled before you create a primary cost element? 1,31) The controlling area must be defined2) The period of validity must be stored in the system3) The G/L ac_count must be defined4) The plant must be stored in the system5) The business area must be known in the system36. In the course of business, statistical key figures are documented which need to be posted. To which objects can you post statistical key figures? 1,31) cost centers2) assets3) G/L accounts4) Orders5) Materials37. Activity types are a unit of measure for allocating costs for internal activities according to their cause. The_ charging date for an activitytype can be determined using which methods? 1,21) a manual price2) a iterative procedure3) using order costing4) by transferring from a personnel_ master record5) by transferring from Profitability Analysis38. A distinction is made between primary and secondary cost elements. What constitutes a primary cost element in the R/3 system? 1,31) it stores costs which arise outside the company2) it stores cost which arise during the process of performing activities3) primary costs have a corresponding unit in Financial Accounting (G/L accounts)4) it is used as a tracing factor for the allocation of indirect activities according to their cause5) primary costs can only be fixed costs39. For you to be able to carry out periodic posting, a cycle must exit which describes the data required . In addition to this cycle, other basic data is also required for the definition of this transaction. What other data is this? 1,31) controlling area2) currency3) period (starting data)4) business area40. Statistical Key Figures serve as a tracing factor for distribution and assessment. In which of the following areas can SKF be used in this way? 1,2,3,51) cost center planning2) other planning3) internal cost allocation4) goods receipt5) primary cost distribution41. Which statements are true regarding direct and indirect activity allocations? 1,2,41) if both the amount of the activity used by the receiver and the total output activity quantity of the sender can be measured, direct activity allocation can be used2) if the amount of activity consumed by the receiver is not measured, then indirect activity allocation is used3) man ual activity input planning can’t be performed if actual activities are allocated indirectly4) if direct activity allocation is used, the total output activity quantity is determined by summing all of the activity quantities allocated42. Identify the correct statements regarding cost element planning? 1,31) a distribution key is used to split planned value to the periods2) the activity price computation is mandatory for obtaining an activity price3) a plan revaluation allows you to increase planning results by percentages4) the plan copy function does not allow you to copy actual data into you plan43. In order to use assessment, distribution, periodic reposting or indirect allocations which of the following steps must be carried out? 1,2,31) create a cycle and assign a start date2) create at least one segment3) identify the sender, receiver and tracing factors4) create a run schedule and determine _update settings44. Every document in the R/3 Financial Accounting application (apart from noted items) consist of? 1,31) a document header and at least two line items2) at least two line items and two text lines3) a document header and a maximum of 999 line items4) a document header and the balance5) several texts45. The document type controls? 2,41) the automatic display format2) the permitted ac_count type3) the processing options4) the document number assignment5) the change rules for document adjustments46. When posting documents with reference for a vendor you have the optionto? 1,3,41) enter general ledger line items2) generate a new company code3) generate a reversal document4) have no amounts defaulted47. When you post certain documents, the system automatically generates additional line items to facilitate document entry. It facilitates document entry by? 31) defaulting the offsetting ac_count based in the selected posting key2) creating a batch input session and processing it automatically3) deriving additional line items from the specified ac_count assignments “(special G/L transaction, tax code, and so on)4) ensuring that you do not have to archive the posting documents5) starting a batch job automatically and posting the recurring entry documents48. Which of the following statements about corporate group keys are correct? 1,2,31) the corporate group key in the sub-ledger ac_count_ master record is not relevant to consolidation, and serves a purely information purpose in Financial Accounting2) the corporate group key in the customer/vendor_ master record is freely definable and is internal information only3) the corporate group key can be used for internal reports other than consolidation reports4) the corporate group key replaces the trading ID as of Release 3.05) several trading partner Ids are assigned to one corporate groupkey49. When creating a vendor_ master record, the general data is entered? 21) at both the client and company code level2) once at the client level3) once at the client level, then at the company code level, finally at the business area level4) at the company code level5) once for all operating concern50. How to _delete a vendor_ master record? 31) in change mode, call up the record and press the “delete” key2) in customizing, take the vendor number out of the number interval3) _select the ‘mark for deletion’ field in the ac_count selection the record and archive4) reverse all posting51. Which of the following statements are correct? 1,3,41) a customer can exit in more than one company code with the same customers ac_count number2) a customer ac_count number can only be assigned internally by the system3) the sales organization and distribution channel for a customer must be maintained in the_ master record by SD4) the bank ac_count details of the customer are defined in thecustomer_ master record at the client level52. The ac_count group controls? 1,51) the screen layout for creating_ master records2) both the pre-consolidation accounts and consolidation accounts3) the authorization groups4) the interest calculation groups5) the number range53. Which of the following statements about consolidation FS items are correct? 1,51) consolidation items are mapped to G/L accounts by means of a financial statement version whose items correspond to consolidation items2) consolidation items are mapped to G/L accounts by means of a financial statement version whose items correspond to asset history sheet3) consolidation items are mapped to G/L accounts by means of a financial statement version whose G/L accounts names correspond to those in the_ chart of accounts4) consolidation items are mapped to G/L accounts by means of a financial statement version whose G/L accounts names correspond to those in the_ chart of accounts “KONS”5) consolidation items are mapped to G/L accounts by means of a corporate_ chart of accounts whose accounts numbers correspond to the items numbers in FS_ chart of accounts54. Which of the following statements about data transfer are correct? 1,41) data transfer using periodic extract enables individual financial statement data to be entered from other systems2) periodic extract only allows individual financial statement data to be transferred within a single hardware system3) periodic extract only allows individual financial statement data to be transferred within a single country4) manual data entry entails using data entry forms for the transfer of individual financial statement data5) periodic extract enables consolidation financial statement data to be transferred to the individual companies55. Which of the following statements about document types are correct? 3,51) the document type setting are irrelevant for the preparations for consolidations2) during the preparations for consolidation, all document types must be set to allow posting to multiple companies3) during the preparations for consolidation, selected document types can be set up to allow posting to multiple companies4) during the preparations for consolidation, all document types must be set up to allow posting to multiple companies and the manual entry of trading partners5) during the preparations for consolidation, it may be necessary to set up document types for certain transactions to allow posting to multiple companies and the manual entry of trading partners56. How can you transfer_ master data to R/3 system? 1,2,41) via a batch input program which simulates the entry screens2) by loading the data directly into the data base3) by calling the internal directly from the source system4) by entering the_ master data manually5) by scanning the lists from the source system57. What is the procedure with a production start? 1,21) first the G/L_ master data is transferred, then the vendor_ master data and the customer_ master data. Finally, the open items are transferred.2) The asset_ master data can be transferred once the G/L ac_count_ master data is created3) The cleared items are transferred after the open items4) The asset values are determined by transferring the vendor documents to the R/3 system5) The opening balance must be created on the first day of the production start58. Which of the following statements are correct? 1,3,41) in SAP R/3 there are standard reports for data transfer2) a production start is only possible on January 1 of each year3) if a data transfer takes place for company codes with a non-calendar fiscal year, we describe this as a ‘transfer of old data durin g the fiscal year’4) a data transfer invoices transfer the_ master data ac_count balances and open items to the new system59. Which of the following statements are true? 1,2,31) G/L accounts are defined at_ chart of accounts level and not at client level2) Every company code must be allocated to a_ chart of accounts3) More than one company code can be allocated to the same_ chart of accounts4) A company code can be split up into different credit control areas5) When assigning accruals/deferrals at the end of the month, the system allows you to post directly to the reconciliation account60. You have several options for creating G/L accounts. Which of the following statements are correct? 1,2,31) You can create G/L ac_count in a company code using a sample account2) You can create G/L ac_count in a_ chart of accounts3) You can create G/L ac_count in a company code using a sample account (?? ?? ?? ??.)4) You can create G/L ac_count in a controlling area if you specify the_ chart of accounts and the company code61. Identify the correct statements? 2,3,4,51) The transaction currency is defined at the company code level2) The index currency is defined at country level3) The group currency is defined at the client level4) The hard currency is defined at country level5) The local currency is defined at the company code level62. Identify the correct statements? 1,3,41) a single business area can be used by multiple company codes2) a company code may belong to more than one controlling area3) 63. a plant must be assigned to company code4) business area are used to create internal balance sheets63. Document type controls? 3,4,51) the one and only ac_count type that the business transaction being performed can use2) the range of posting key that may be used with the business transaction being performed3) the field status of the reference number field in the head of document4) whether document header text is required in business transaction being done5) whether a special user is permitted to use the document type or mot via authorization groupsAsset accounting64. Usually one_ chart of depreciation is defined for each country. At which level is the_ chart of depreciation created? 21) At company code level2) At client level3) At_ chart of accounts level4) At business area level5) At system level65. Asset classes are defined in asset accounting. In which of the following do you make ac_count allocations (for financial accounting)? 31) the_ chart of depreciation2) depreciation area3) the asset class itself4) the screen layout5) the_ chart of accounts66. G/L account/cost elements for posting in FI/CO are defined perac_count allocation and depreciation area in FI/AA. Where is the“ac_count allocation” key assigned? 11) to the asset class2) to the asset company code3) to the asset super number4) to the main asset number5) to the asset sub-number67. Which of the following statements about the posting principal are true? (more than one) 1,2,41) asset accounting is a sub-ledger of general ledger accounting2) When you post to an asset, values are simultaneously updated to both the asset and the relevant reconciliation account3) You need to periodically run depreciation posting in order to transfer fixed asset posting made in FI/AA to FI4) You can specify the frequency of depreciation posting in month per depreciation area5) You can not repeat a successful posting run for the same period68. Which of the following statements regarding assets under construction are correct? (more than one) 1,4,51) you can_ charge 30 % of an asset under construction to a cost centerand 70 % to assets, for example2) an internal order from CO can be_ charged to an asset, but not to an asset under construction3) CO internal order with settlement type 03 (capital investment order) can also be reported in the asset history sheet under construction4) Asset under construction are not depreciated (depreciation key 0000)5) Line item settlement of assets under construction is a part of the standard system69. Which of the following statements about manual depreciation (ex. Unplanned depreciation in FI-AA ) are true? (more than one) 3,41) you can not post manual depreciation in FI-AA2) manual depreciation is posted immediately after entry (real time)3) manual depreciation is initially shown as a planned value after entry and only posted when the depreciation posting report is run4) manual depreciation usually only applies to depreciation area which you flag when you enter the document5) after entering manual depreciation in FI-AA, you also need to enter it manually in FI-CO70. Which of the following statements about asset data transfer from a previous system are correct? 3,4,51) Transfer asset data transfer during the fiscal year is only possible on July 1 of the given year2) When you transfer the asset data during the fiscal year, the system automatically determines replacement values and insurable values using batch input3) During the asset data transfer, you can either the APC or the net book value4) During the asset transfer, you can specify the order in which the depreciation areas appear5) When you transfer asset data “during the fiscal year” you must enter the last depreciation posting from your previous system in the SAP R/3 system71. Which of the following statements about automatic asset data transfer is correct? 21) the SAP transfer program RAALTD01 transfer records that have no errors and records with errors. Records with errors are corrected by the year-end closing program.2) the SAP transfer program RAALTD01 transfer records that have no errors records with errors must be corrected manually3) the SAP transfer program RAALTD01 transfer records that have no errors. Records with errors are transferred automatically by program RANEUD014) the SAP transfer program RAALTD01 transfer records that have no errors. Records with errors are transferred automatically by program RAKORR015) there is no SAP transfer program RAALTD0171. What are the main closing functions in AccountingReceivables/Payables? 1,2,3,41) documenting posting data2) checking and counting posted data3) valuation and if necessary, regrouping at balance sheet date4) regrouping to external parties5) graphing document flow。
《会计学_教程和案例》财务会计答案与解析solutiontoAccounting_textandcases_Financialaccouting
CHAPTER 1THE NATURE AND PURPOSE OF ACCOUNTING Changes from Twelfth EditionThe chapter has been updated.ApproachOn the first day, the usual objective is to create interest in the subject, to set the scene, and to give an overview of the course. The first part of the chapter does this. The second part of the chapter gives a fairly specific introduction to the nature of financial accounting. Instructors probably may want to bring in material from their own reading or experience to make the introductory points.CasesThe cases are intended to get the student to start thinking like accountants and users of accounting information, without knowledge of any of the techniques. Ribbons an’ B ows gives students an opportunity to construct a simple set of financial statements. Kim Fuller can be used as a springboard for any type of discussion: uses of information by various parties, the cost of record-keeping, or even the development of a complete accounting system. Baron Coburg illustrates practically all of the basic accounting concepts, without naming them. It is a difficult case, but enlightening, even for those with some prior accounting training.ProblemsProblem 1-1CHARLES COMPANYBALANCE SHEET AS OF DECEMBER 31, ----.Assets Liabilities and Owners’ EquityCash ....................$ 12,000 Bank loan ..................$ 40,000 Inventory................95,000 Owners’ EquityOther assets .............13,000 Owners’ equity ..........80,000Total assets .............$120,000 Total liabilities andowners’ equity ............$120,000This problem can be used to explain certain accounting presentation conventions. For example, the use of double lines to underscore a total, the position of the dollar sign at the top of a column of numbers, and the dating of the balance sheet.The purpose of this problem is to illustrate the equality of the basic accounting equation: assets equal liabilities plus owners’ equity.Problem 1-2The missing numbers are:Year 1Noncurrent assets ...................$410,976Noncurrent liabilities ..............240,518Year 2Current assets ......................$ 90,442Total assets ........................288,456Noncurrent liabilities ..............78,585Year 3Total assets ........................$247,135Current liabilities .................15,583247,135Total liabilities and owners’equity ..............................Year 4Current assets ......................$ 69,09Current liabilities .................17,539The basic accounting equation isAssets = Liabilities + Owners’ equityThe instructor might want to explain how this equation is used (as it is in this problem) to calculate “plug” numbers when managers construct projected balance sheets. The manager does not have to complete every balance because the manager can plug certain balances.The instructor may also draw attention to the other equations illustrated in the problem. These include:Current assets + Noncurrent assets = Total assetsCurrent liabilities + Noncurrent liabilities = Total liabilitiesPaid-in capital + Retained earnings = Owners’ equity.Later in the course the instructor should explain that the additional paid-in capital account is a special account to record the excess of capital received over par value in common stock issuances. At this stage in the course it is better to simply use adescriptive term, like paid-in capital, to describe capital received from stockholders. Also it avoids the use of the term common stock, which some students many not understand.Problem 1-3The missing numbers are:Year 1Gross margin ........................$9,000Tax expense .........................1,120Year 2Sales ...............................$11,968Profit before taxes .................2,547Year 3Cost of goods sold ..................$2,886Other expenses ......................6,296Other accounting equations such as the following are also illustrated by this problem:Gross margin = Sales - Cost of goods soldProfit before taxes = Gross margin - Other expensesNet income = Profit before taxes - Tax expenseThe instructor may want to point out to the students that ratios are often used by managers to construct projected financial statements. Year 4 is an example of this application.In order to estimate Year 4, the key ratios to compute are:Year 1 Year 2 Year 3 AverageSales ............ 100.0% 100.0% 100.0% 100.0%Gross margin ..... 75.0 75.0 75.0 75.0%Profit beforetaxes ............ 23.3 21.3 20.5 21.7%Net income ....... 14.0 12.8 12.2 13.0%Tax rate ......... 40.0 40.0 40.0 40.0Year 4Sales ...............................$10,000Cost of goods sold ..................2,500Gross margin (75% of sales) .........$ 7,500Other expenses ......................5,330Profit before taxes (21.7% of $ 2,170sales) ..............................Tax expense (870)Net income (13% of sales) ...........$ 1,300The basic accounting equation used is: Net income = Revenues – ExpensesProblem 1-4The explanation of these 11 transactions is:1.Owners invest $20,000 of equity capital in Acme Consulting.2.Equipment costing $7,000 is purchased for $5,000 cash and an account payable of $2,000.3.Supplies inventory costing $1,000 is bought for cash.4.Salaries of $4,500 are paid in cash.5.Revenues of $10,000 are earned, of which $5,000 has been recovered in cash. Theremaining $5,000 is owed to the company by its customers.6.Accounts payable of $1,500 are paid in cash.7.Customers pay $1,000 of the $5,000 they owe the company.8.Rent Expense of $750 is paid in cash.9.Utilities of $500 are paid in cash.10.A $200 travel expense has been incurred but not yet paid.11.Supplies inventory costing $200 are consumed.ACME CONSULTINGBALANCE SHEET AS OF JULY 31, ----.Assets Liabilities and Owners’EquityCash ..........................$12,750 Accounts payable ..............$ 700 Accounts receivable ...........4,000Supplies inventory ............800______ Current assets .............17,550 Current liabilities .. (700)Equipment .....................7,000 Owners’ equity...............23,850Total assets ..................$24,550 Total liabilitiesand owners’ equity...........$24,550ACME CONSULTINGINCOME STATEMENT JULY 1 - 31, ----.Revenues ...............................$10,000Expenses 不包含cost of good sales?Salaries .............................4,500Rent (750)Utilities (500)Travel (200)Supplies ............................. 200 6,150Net income ........................$ 3,850ACME CONSULTINGCASH RECEIPTS AND DISBURSEMENTS, JULY 1 - 31, ----.ReceiptsOwners’ investment..................$20,000Cash sales ...........................5,000Collection of accounts receivable .... 1,000Total receipts ....................$26,000DisbursementsEquipment purchase ...................$5,000Supplies purchase .................... 1,000Salaries paid ........................4,500Payments to vendors ..................1,500Rent paid (750)Utilities paid (500)Total disbursements ...............$13,250Increase in cash ..................$12,750The change in this cash account includes the owners’ investment, which is not an income statement item. The income statement includes revenues and expenses that have not yet been received in cash or paid in cash. The cash paid to purchase the equipment is not reflected in the income statement. (It is probably best if the instructor does not discuss depreciation at this point in the course.)This problem illustrates several important points that managers should understand. These are:a.Every transaction involves at least two accounts. income is not equivalent to the net change in the cash account during an accountingperiod.c.Cash is influenced by both balance sheet and income statement events.d.The basic accounting equation (Assets = Liabilities + Owners’ equity) can be usedto capture, illustrate, and explain the accounting consequences of many (but not all) transactions and events that involve a company.The cash receipts - disbursements display is used since it would be premature to introduce the cash flow statement display at this point in the course.Problem 1-5Cash + AccountsReceivable+SuppliesInventory + Equipment =AccountsPayable +Owners’Equity1. +$25,000+$25,000Investment2. -500- 500Rent3. +$8,000+ $8,0004. -500+ $5005. -750-750Advertising6. -3,000-3,000Salaries7. +2,000+$8,000+10,000Commissions8. -5,000- 5,0009. -100- 10010. +1,000-1,000ExpensesBON VOYAGE TRAVELBALANCE SHEET AS OF JUNE 30, ----.Assets Liabilities and Owners’ Equity Cash ......................$17,250 Accounts payable ..........$ 4,000 Accounts receivable .......8,000 Current liabilities ....4,000 Supplies inventory ........400 Owners’ equity...........29,650 Current assets .........25,650Equipment .................$ 8,00______Total Assets .........$33,650 Total liabilitiesand owners’equity$33,650BON VOYAGE TRAVELINCOME STATEMENT JUNE 1-30, ----. Commissions .......................$10,000 Expenses ..........................Rent ............................$500Advertising (750)Salaries ........................3,000Supplies (100)Misc. Expenses ..................1,0005,350 Net Income ...................$ 4,650BON VOYAGE TRAVELCASH RECEIPTS AND DISBURSEMENTS JUNE 1-30, ----.ReceiptsOwners’ investment..........................$25,000Collection of commissions ....................2,000Total receipts ............................$27,000DisbursementsPaid rent ....................................$ 500Bought supplies (500)Bought advertising (750)Paid salaries ................................3,000Paid vendors .................................5,000Total disbursements .......................$ 9,75Increase in cash ............................$17,250See Problem 1-4 for why change in cash account and the month’s income are not the same. The problem’s purpose and lessons for managers are similar to those in Problem 1-4.Case 1-1: Ribbons an’ Bows, Inc.Note: This case is unchanged from the Twelfth Edition.ApproachThis is an introductory case and it should be taught as an introductory case. There will be plenty of time in the course for the students to learn the correct form of financial statements and details of accounting standards. In short, the instructor should be prepared to allow a variety of formats for the financial statements and tolerate some “not quite correct” accounting.The instructor may want to have students discuss Carmen’s March 31 statement, but the bulk of the class should focus on the three case questions. Any discussion of the March 31 statement should deal with the nature of the various accounts (i.e. prepaid rent is rent paid in advance of using the property and it is an asset because it has future economic benefits for the company, etc), rather than the format of the statement. It is better to leave the beginning of the course’s instruction in financial statement formats to the assigned case question discussions.Comments on Information Gathered and Carmen’s Concerns1.The three month sales total is the sum of the cash sales ($7,400) and credit sales ($320).2.Cost of sales is derived from the following equationBeginning merchandise inventory $3,300Plus Purchases 2,900Equals Total available merchandise $6,200Less Ending merchandise inventory 4,100Equals Cost of sales $2,1003.4.Part-time employee expenses ($1600) is the sum of cash paid ($1510) plus amount owed($90).5.Supplies expense ($80) is beginning supplies inventory ($100) less supplies inventoryon hand on March 31 ($20).6.The prepaid advertising ($150) was run by the local paper on April 2. The benefit ofthe asset expired so the asset became an expense.7.The commercial sewing machine purchase led to an $1800 asset being recorded (a futurebenefit). The asset’s benefit was partly consumed during May and June resulting ina $60 depreciation charge ($1800/ 5 years/ 12 months x 2 months – straight linedepreciation.)8.Some of the future benefits of the computer and related software asset were consumedduring the three month period. A $250 depreciation charge must be recognized ($2000/ 2/ 12/ x 3 – straight line depreciation.)9.Cash balance at the end of period lower than beginning balance. See Question 1discussion.10.Four month’s interest must be recorded on the cousins’ $10,000 loan. ($10,000 x .06x 4/ 12). Carmen has “rented” the cousins’ money for four months. (She forgot toinclude the March rent in her March 31 balance sheet.)12.No depreciation is recorded on the cash register loaned by the local credit-card chargeprocessor and the furniture left by the former tenant. These “assets” were not recognized on the financial statement because they were neither donated nor acquired in business transactions.13.The uncle’s legal work is neither an asset nor an expense of the business. It didnot result in a business transaction.14.Carmen’s potential salary payment in July is neither an expense nor a liability asof March 31. The company does not have an obligation on March 31 to pay her any compensation.Question 1Exhibit 1 presents the company’s initial three month income statement. It does not contain a provision for taxes, since Carmen at this early date did not know if income taxes would be due on the annual results.The principal reasons why the cash balance declined during the three month profitable operating period are:1.The commercial sewing machine purchase reduced cash by $1,800 while the relateddepreciation charge only reduced income by $90.2.Ending inventory was higher than beginning inventory and the increase was paidfor with cash. That is, more inventory was bought for cash ($2,900) than thecost of goods sold ($2,100).Exhibit 2 present a cash flow analysis for the three month operating period.Question 2Exhibit 3 presents the company’s June 30 balance sheet.Question 3Carmen’s business is off to a good start, but it will have to do better over the rest of the year if Carmen plans to pay herself any meaningful compensations and repay the cousins’ loan at the end of the year.When discussing Question 3 some students believe that Carmen should include a consideration of an imputed compensation expense in deciding how well she has done. Students accept the non recognition of her compensation in the income statement, but believe she should recognize that personally she has incurred an opportunity cost for lost wages (at least four months x $1300).In addition, students believe Carmen’s nonrecognition of any cost associated with using the abandoned counters and display equipment overstates how well she is doing from an economic point of view. These students would include some depreciation cost based on the asset’s fair value in their evaluation of how “successful” the business has been to date.Some students advocate including the free legal advice’s value ($600) in their assessment of the company’s success to date.The instructor may challenge the class to consider why these items (free legal advice, imputed salary and depreciation) are not included in the company’s income statement.Exhibit 1Ribbons an’ BowsIncome Statement for the PeriodApril 1 to June 30, 2010Sales $7,720Cost of Sales (2,100)Gross Margin $5,620Employee wages (1,600)Rent (1,800)Office Supplies (80)Depreciation – Computer (250)Depreciation – Sewing Machine (60)Interest (200)Advertising (150)Profit before Taxes $1,480Exhibit 2Ribbons an’ BowsAnalysis of Cash Flows for the PeriodApril 1 to June 30, 2010Beginning Cash $4,000Sales 7,400Wages (1,510)Rent (1,800)Merchandise Inventory (2,900)Sewing Machine (1,800)Ending Cash $3,390Exhibit 3Ribbons an’ BowsBalance Sheet as of June 30, 2010Assets LiabilitiesCash $3,390 Wages owed $90Accounts receivable 320 Interest owed 200Merchandise Inventory 4,100 Cousins’ loan 10,000Supplies 20 $10,290Prepaid rent 1,200 Owner’s EquityComputer (net) 1,750 Carmen’s equity $1,000Sewing machine (net) 1,740 Earnings 1,480Cash register deposit 250 $2,480Total $12,770 Total $12,770Case 1-2: Kim FullerNote 1: This case is updated from the Kim Fuller case in the Twelfth Edition.Note 2: The instructor should be aware that the name, Kim Fuller, could refer either toa male or a female. The case uses no pronouns that indicate gender to refer toKim Fuller; the gender of Kim Fuller has been left open to interpretation by the students and/or the instructor.ApproachThis case is not, as it may appear to be, an “armchair” case. It is a real situation-the case writer is one of “Kim Fuller’s” (disguised name) sisters who invested in the business. The intent of the case is to get students to begin thinking about the financial information needs of a business and what kinds of underlying records must be maintained in order to support those needs. Some instructors may even wish to discuss the nature of the required source documents, since we often tend to ignore that important matter in accounting courses. Finally, the case can be used to begin introducing at an intuitive level some of the 11 basic concepts that will be presented in Chapters 2 and 3.Comments on QuestionsAn opening question might be, “What information does Kim Fuller need to maintain in order to operate this business?” Then, as students begin to identify information needed, the instructor can press for, “Who needs that information? What do they need it for?” The information needed, as well as the users and uses can be recorded on the blackboard. The diagram in Illustration 1-1 of the text can be used to summarize for students the variety of information and purposes they have identified. As suggested in the text, this information includes such things as detailed payroll records for Fuller’s employees, records of deliveries (which are sales) to Fuller’s customer and former employer, the chemical firm, and the amounts owed for these sales, records concerning purchases of used plastic bottles and the amounts owed to the sources of these bottles, checkbook records, records of the costs of the items of plant and equipment owned by the business, records of the business’s mortgage payments and balance, and records of who the firm’s owners are and the amount of each one’s ownership interests.By this point in the discussion, you will likely have developed a long list of information items that are required. I like to point out that we need some way of organizing this massive amount of information. The financial framework-especially the balance sheet and the income statement-provides a convenient way to organize much, but not all, of this information. As students list the company’s information needs, they shou ld classify it as either accounting or non-accounting information.This leads naturally to a discussion of which information would appear in balance sheet accounts (Question 2), which in turn provides an opportunity to introduce the entity, money measurement, cost, going concern, and dual aspect concepts (all described formally in Chapter 2). The amount of time spent on this discussion can be varied greatly at the discretion of the instructor: if assigned for a first session, the usual first-day “housekeeping” announcements will necessarily cause this discussion to be brief; if used on Day 2 of the course, the case can readily generate 60-80 minutes of discussion, if students are pressed to be specific in their recommendations.The balance sheet called for in Question 2 might look like this:Assets Liabilities and Owners’EquityCash ...................$ 50,000 Mortgage .............$112,00Equipment ..............65,000 Total paid-incapital ..............165,000Building ...............162,000__ _____$277,000 $277,00Question 3 provides the opportunity to introduce the time period, matching, and materiality concepts, although some of the basic concepts in Chapter 3 may be too difficult to introduce at this point (e.g., conservatism). It may also be possible to introduce the distinction between product costs and period costs. Question 3 together with Question 4 also naturally leads to the distinction between financial accounting and management accounting. With onlya few family members as owners, and with the bank’s mortgage on the building well secured(b y definition), the company’s financial reporting requirements are rather minimal. Indeed family-owned businesses of this small size and simplicity often prepare annual financial statements for tax purposes, and then distribute these same statements to the family owners and bank. However, Fuller would be well advised to have income statements—and probably also cash flow statements—prepared at least quarterly, and perhaps monthly, to help ensure that the business is not slipping into any financial holes. These would be management accounting reports, but they may, of course, be shared with the investors. (The Small Business Administration periodically reports that poor management accounting records, particularly inadequate records of product/production costs, are a major cause of small business failures). Ultimately, Fuller will have to judge the extent of the need (and cost justification) for preparation of formal management accounting reports to supplement Fuller’s personal observation of the business. Of cour se, the problem encountered by many businesses is that reports are not introduced as the business grows and becomes too complex to be managed primarily by the personal observation of its owner-founder-general manager, and this person slowly—often, unwittingly—loses control of the business.In sum, students should glean from their discussion of this case the idea that there are some accounting “universals”; but at the same time, the accounting records of a firm should fit its particular situation, not vice versa. This is true whether the firm is starting with an entirely manual accounting system, or whether it is purchasing some “off-the-shelf” accounting software for use on a personal or small business computer.Case 1-3: Baron CoburgNote: This case is unch anged from the Twelfth Edition. It is adapted from an “academic note,” written by W.T. Andrews of Guilford College, which appeared in the April 1974 Accounting Review. Parts of this commentary are adapted from Professor Andrews’s note.ApproachThis case enables a student to discover a number of important accounting concepts that are described in detail in Chapters 2 and 3. The students also discover intuitively—and of necessity—the relationship between two balance sheet “snapshots” and the income statement for the intervening period. In general, the case illustrates the usefulness of the accounting function: It would be almost impossible to compare the two performances without the logical structure of accounting.Some instructors will prefer to have students read and briefly discuss this case near the end of one class, identifying the basic problems of the case—what measurement unit isto be used, what the entities are and who their owner(s) is (are), what a balance sheet shows, what an income statement shows, and how relative performance might be measured. Then the next class can be devoted to discussing proposed statements. Other instructors will prefer to assign the case without any suggestions as to how a student should attack the problem. (I personally favor the latter approach, whereas Professor Andrews suggests the former.) I find that the case works well not only with beginning students, but also in management development programs where there are several experienced accountants in the group.Comments on QuestionsThe first issue confronted by the students is the definition of the entity. As Question 1 implies, each plot can be regarded as an entity, even though both plots are owned by the Baron. (Students should realize this earlier because the Baron is referred to as a “landlord,” or because they recall something about feudalism from a medieval history course.) The definition of separate entities is needed in order to compare their economic results.The second matter students must resolve is the basis of measurement. Although this is referred to as the money measurement concept in Chapter 2, this case illustrates that a barter-equivalent measurement unit—here, bushels of wheat—could also be used as a common denominator to value unlike things; a monetary unit is simply easier to use in most instances.Third, students must decide the basis of valuation. This issue arises most clearly in the case of the land, which is said to be “worth” five bushels of wheat per acre. At this early stage, most students will value the land at this amount per acre; but Chapter 2 will explain that assets are usually valued at acquisition cost, not current value. Of course, the acquisition cost is indeterminable in this instance, so the Baron’s appraisal is the only available valuation basis. Similar comments apply to the oxen.At this point, development of the balance sheet can begin. I find it useful to develop an intuitive concept of an asset, and then say that as each asset is valued, we will also record who provided the financing for the asset, and who, therefore, has a claim (equity) against the entity’s assets. This leads to the beginning balance sheets for the farms, as shown below.Note that I have not called the Plot worked by Ivan “Ivan’s Plot,” because that might suggest to a student that Ivan owns the Plot. Also, the balance sheet status report must show the date at which the status “snapshot” was taken. Since the Baron has given (i.e., contributed) the assets, all of the equities are his. I have not included the plows, assuming that the “snapshots” were taken as the farmers left the castle. It is useful, even if no student raises the question, to ask how the balance sheets would differ if the “snapshots” were taken after a plow had been acquired for each farm.BALANCE SHEET FOR PLOT WORKED BY IVANAs of the Beginning of the Growing SeasonAssets EquitiesSeed (20)bu. Baron’s equity (162)bu.Fertilizer (2)Ox (40)Land (100)Total ........................162 Total (162)BALANCE SHEET FOR PLOT WORKED BY FREDERICKAs of the Beginning of the Growing Season Assets EquitiesSeed ..............................10bu. Baron’s equity (101)bu.Fertilizer (1)Ox (40)Land (50)Total .......................101 Total . (101)BALANCE SHEET FOR PLOT WORKED BY IVANAs of the End of the Growing Season Assets EquitiesOx (36)bu. Payable to Feyador (3)bu.Land ..............................100 Baron’s equity:Wheat .............................223 Contributed capital .. (162)Plow .............................. 0 Retained earnings . (194)Total .............................359 Total . (359)BALANCE SHEET FOR PLOT WORKED BY FREDERICKAs of the End of the Growing SeasonAssets EquitiesOx (36)bu.Land .............................. 50 Baron’s equity:Wheat .............................105 Contributed capital .. (101)bu.Plow .............................. 2 Retained earnings . (92)Total .......................193 Total . (193)Next, the ending balance sheets can be prepared. This will raise the notion of depreciation. Most students will intuit the write-down of each ox from 40 bushels to 36 bushels, since each has a useful life of 10 years. The broken down plow used by Ivan will be more troublesome, especially since it hasn’t been paid for. I ask students to ignore for the moment how this plow was financed; does the plow have any further value to the farm? They then see that it should be valued at zero, though it’s not a bad idea to show it on the balance sheet, since it has not yet been disposed of. The plow used by Frederick is treated analogously to the oxen.On the equities side, the three bushels owed to Feyador introduce the concept of a liability and raise the distinction b etween a liability and owners’ equity. Presumably, Ivan has incurred this liability as the Baron’s agent; i.e., it is the entity’s obligation, not a personal debt of Ivan. We also can distinguish between the Baron’s initial equity, now labeled “contributed capital,” and the earnings thus far retained on the farm (“in the entity’’). At this stage, I introduce the dual aspect concept and treat retained earnings as a “plug” (i.e., balancing) amount. This gives the ending balance sheets that appear on page 13 of this manual.Next, I suggest we try to explain why the Baron’s equity (specifically, retained earnings) increased by 194 bushels and 92 bushels for the respective farms. Thus, students see at。
Transaction of the American Association of Cost Engineers 33rd Annual Meeting
q = a0 +
i=1
∑ ai xi ,
then s
ln(c) = q + ∑ a j ln(x j ), j=r+1 or s c = eq ∏xjaj j=r+1 expresses cost in a form in which technology escalation and the more abstract quantities adjust the unit economic quantity case up and down to establish the origin for the unnormalized economic quantities as in Figure 1. If x1 = time then q is a measure of system complexity which includes the additive temporal effect of technology measured by a 1 x1 . This definition of system complexity is convenient since it is linear in its components. The component a0 represents complexity arising from as yet undetermined complexity drivers. With a1 measuring technology escalation, the remaining components could be chosen to represent binary characteristics of the system, such as whether the unit was to be used in a manned or unmanned spacecraft or whether recent software engineering techniques were used to develop the software.
成本与管理会计英文版第十五版课后练习题含答案
Cost and Management Accounting English Version 15th Edition Exercise Questions with Answers Cost and management accounting is a crucial aspect of any business organization. It is a process that involves collecting, analyzing, and interpreting financial information to help companies make informed decisions. The 15th edition of Cost and Management Accounting focuses on the principles, techniques, and practices that are important inanalyzing costs in a manufacturing and service environment.In this article, we will provide a series of exercise questions with answers from the 15th edition of Cost and Management Accounting.Exercise Questions1.Expln the difference between actual and normal capacity.2.Describe the different types of cost behavior: fixed,variable, and semi-variable.3.What is cost-volume-profit analysis? How can this analysisbe used to make decisions?4.What are the different methods for allocating overhead costs?Which method is most appropriate in a particular situation?5.Expln the difference between job-order costing and processcosting.6.What is activity-based costing? How can it be used toimprove decision-making?7.Define cost of goods manufactured and cost of goods sold.8.What is the difference between job costing and processcosting?9.Expln the difference between direct materials, direct labor,and manufacturing overhead.10.How can a company use budgeting to plan, control, andevaluate performance?Answers1.Actual capacity refers to the maximum amount of goods orservices a company can produce in a given period, while normal capacity is the expected capacity level given typical business conditions.2.Fixed costs remn constant regardless of the level ofactivity, while variable costs change in proportion to changes in activity levels. Semi-variable costs have both fixed and variable cost components.3.Cost-volume-profit analysis is a tool used to understand howchanges in volume, price, and costs affect a company’s profits.It can be used to make decisions regarding pricing, product mix, and cost reduction strategies.4.The different methods for allocating overhead costs includedirect labor hours, direct labor cost, machine hours, andactivity-based costing. The most appropriate method depends on the nature of the costs and the activities being performed.5.Job-order costing is used for unique, customized products orservices, while process costing is used for mass-produced products or services that are identical.6.Activity-based costing is a costing method that identifiesall the activities that go into producing a product or service and assigns costs based on the activities. It can be used to improvedecision-making by providing more accurate cost information andidentifying areas where costs can be reduced.7.Cost of goods manufactured is the total cost of producinggoods, including direct materials, direct labor, and manufacturing overhead. Cost of goods sold is the cost of the goods that havebeen sold during a period.8.The mn difference between job costing and process costing isthe type of product being produced. Job costing is used for unique, customized products, while process costing is used for mass-produced products.9.Direct materials are the materials that go into a product,such as raw materials or components. Direct labor is the cost ofthe workers directly involved in producing the product.Manufacturing overhead includes all other costs that are necessary for producing a product, such as utilities, rent, and equipmentmntenance.10.Budgeting can be used to plan, control, and evaluateperformance. By setting targets and monitoring actual performanceagnst those targets, a company can identify areas where it needsto make changes to achieve its goals.In conclusion, cost and management accounting is a critical aspectof business decision-making. The 15th edition of Cost and Management Accounting provides a comprehensive overview of the principles, techniques, and practices that are essential for analyzing costs in amanufacturing and service environment. These exercise questions and answers can be used to reinforce your understanding and test your knowledge.。
COST_ACCOUNTING
Examples: Indirect labour and indirect materials
Wages paid to employees who are not directly involved in production work.
Examples: maintenance workers, janitors, and security guards.
By xuezhen zhu7Topic 1.3 Cost Classification
1. Cost classification for stock valuation and
profit measurement
Product costs
Direct material cost Direct Labour cost Other Direct expenses Overhead Indirect material Indirect labour Other Indirect expenses
By xuezhen zhu
18
Topic 1.4 Cost behaviour and Analysis
2. Cost behaviour patterns. ① Fixed costs are costs which are not affected by the level of activity within a relevant range. ② Step costs are fixed within a narrow range of activity. ③ Variable costs are costs which increase with the level of activity within a relevant range. ④ Semi-variable costs(semi-fixed cost/mixed cost) are costs which contains both fixed and variable components and so are partly affected by change in the level of activity.
博世汽车SPC
4th Edition, 07.20053rd Edition dated 06.19942nd Edition dated 05.19901st Edition dated 09.19872005 Robert Bosch GmbHTable of ContentsIntroduction (5)1. Terms for Statistical Process Control (6)2. Planning .........................................................................................................................................................8 2.1 Selection of Product Characteristics .................................................................................................8 2.1.1 Test Variable ........................................................................................................................8 2.1.2 Controllability ......................................................................................................................9 2.2 Measuring Equipment .......................................................................................................................9 2.3 Machinery .........................................................................................................................................9 2.4 Types of Characteristics and Quality Control Charts ......................................................................10 2.5 Random Sample Size ......................................................................................................................11 2.6 Defining the Interval for Taking Random Samples (11)3. Determining Statistical Process Parameters ................................................................................................12 3.1 Trial Run .........................................................................................................................................12 3.2 Disturbances ....................................................................................................................................12 3.3 General Comments on Statistical Calculation Methods ..................................................................12 3.4 Process Average ..............................................................................................................................13 3.5 Process Variation . (14)4. Calculation of Control Limits ......................................................................................................................15 4.1 Process-Related Control Limits ......................................................................................................15 4.1.1 Natural Control Limits for Stable Processes ......................................................................16 4.1.1.1 Control Limits for Location Control Charts .........................................................16 4.1.1.2 Control Limits for Variation Control Charts ........................................................18 4.1.2 Calculating Control Limits for Processes with Systematic Changes in the Average .........19 4.2 Acceptance Control Chart (Tolerance-Related Control Limits) .....................................................20 4.3 Selection of the Control Chart .........................................................................................................21 4.4 Characteristics of the Different Types of Control Charts . (22)5. Preparation and Use of Control Charts ........................................................................................................23 5.1 Reaction Plan (Action Catalog) .......................................................................................................23 5.2 Preparation of the Control Chart .....................................................................................................23 5.3 Use of the Control Chart .................................................................................................................23 5.4 Evaluation and Control Criteria ......................................................................................................24 5.5 Which Comparisons Can be Made? (25)6. Quality Control, Documentation .................................................................................................................26 6.1 Evaluation .......................................................................................................................................26 6.2 Documentation .. (26)7. SPC with Discrete Characteristics ...............................................................................................................27 7.1 General ............................................................................................................................................27 7.2 Defect Tally Chart for 100% Testing . (27)8. Tables (28)9. Example of an Event Code for Mechanically Processed Parts ....................................................................29 9.1 Causes .............................................................................................................................................29 9.2 Action ..............................................................................................................................................29 9.3 Handling of the Parts/Goods ...........................................................................................................30 9.4 Action Catalog .. (30)10. Example of an x -s Control Chart (32)11. Literature (33)12. Symbols (34)Index (35)IntroductionStatistical Process Control (SPC) is a procedure for open or closed loop control of manufacturing processes, based on statistical methods.Random samples of parts are taken from the manufacturing process according to process-specific sampling rules. Their characteristics are measured and entered in control charts. This can be done with computer support. Statistical indicators are calculated from the measurements and used to assess the current status of the process. If necessary, the process is corrected with suitable actions.Statistical principles must be observed when taking random samples.The control chart method was developed by Walter Andrew Shewhart (1891-1967) in the 1920´s and described in detail in his book “Economic Control of Quality of Manufactured Product”, published in 1931.There are many publications and self-study programs on SPC. The procedures described in various publications sometimes differ significant-ly from RB procedures.SPC is used at RB in a common manner in all divisions. The procedure is defined in QSP0402 [1] in agreement with all business divisions and can be presented to customers as the Bosch approach.Current questions on use of SPC and related topics are discussed in the SPC work group. Results that are helpful for daily work and of general interest can be summarized and published as QA Information sheets. SPC is an application of inductive statistics. Not all parts have been measured, as would be the case for 100% testing. A small set of data, the random sample measurements, is used to estimate parameters of the entire population.In order to correctly interpret results, we have to know which mathematical model to use, where its limits are and to what extent it can be used for practical reasons, even if it differs from the real situation.We differentiate between discrete (countable) and continuous (measurable) characteristics. Control charts can be used for both types of characteristics.Statistical process control is based on the concept that many inputs can influence a process.The “5 M´s” – man, machine, material, milieu, method – are the primary groups of inputs. Each “M” can be subdivided, e.g. milieu in temperature, humidity, vibration, contamination, lighting, ....Despite careful process control, uncontrolled, random effects of several inputs cause deviation of actual characteristic values from their targets (usually the middle of the tolerance range).The random effects of several inputs ideally result in a normal distribution for the characteristic.Many situations can be well described with a normal distribution for SPC.A normal distribution is characterized with two parameters, the mean µ and the standard deviation σ.The graph of the density function of a normal distribution is the typical bell curve, with inflection points at σµ− and σµ+.In SPC, the parameters µ and σ of the population are estimated based on random sample measurements and these estimates are used to assess the current status of the process.1. Terms for Statistical Process ControlProcessA process is a series of activities and/or procedures that transform raw materials or pre-processed parts/components into an output product.The definition from the standard [3] is: “Set of interrelated or interacting activities which trans-forms inputs into outputs.”This booklet only refers to manufacturing or assembly processes.Stable processA stable process (process in a state of statistical control) is only subject to random influences (causes). Especially the location and variation of the process characteristic are stable over time (refer to [4])Capable processA process is capable when it is able to completely fulfill the specified requirements. Refer to [11] for determining capability indices. Shewhart quality control chartQuality control chart for monitoring a parameter of the probability distribution of a characteristic, in order to determine whether the parameter varies from a specified value.SPCSPC is a standard method for visualizing and controlling (open or closed loop) processes, based on measurements of random samples.The goal of SPC is to ensure that the planned process output is achieved and that corresponding customer requirements are fulfilled.SPC is always linked to (manual or software supported) use of a quality control chart (QCC). QCC´s are filled out with the goal of achieving, maintaining and improving stable and capable processes. This is done by recording process or product data, drawing conclusions from this data and reacting to undesirable data with appropriate actions.The following definitions are the same as or at least equivalent to those in [6].Limiting valueLower or upper limiting valueLower limiting valueLowest permissible value of a characteristic (lower specification limit LSL)Upper limiting valueHighest permissible value of a characteristic (upper specification limit USL)ToleranceUpper limiting value minus lower limiting value:LSLUSLT−=Tolerance rangeRange of permissible characteristic values between the lower and upper limiting valuesCenter point C of the tolerance rangeThe average of the lower and upper limiting values:2LSLUSL C +=Note: For characteristics with one-sided limits (only USL is specified), such as roughness (Rz), form and position (e.g. roundness, perpen-dicularity), it is not appropriate to assume 0=LSL and thus to set 2/USLC= (also refer to the first comment in Section 4.1.1.1).PopulationThe total of all units taken into considerationRandom sampleOne or more units taken from the population or from a sub-population (part of a population)Random sample size nThe number of units taken for the random sample Mean (arithmetic)The sum of theix measurements divided by the number of measurements n:∑=⋅=niixnx11Median of a sampleFor an odd number of samples put in order from the lowest to highest value, the value of the sample number (n+1)/2. For an even number of samples put in order from the lowest to highest value, normally the average of the two samples numbered n/2 and (n/2)+1. (also refer to [13])Example: For a sample of 5 parts put in order from the lowest to the highest value, the median is the middle value of the 5 values.Variance of a sampleThe sum of the squared deviations of the measurements from their arithmetic mean, divided by the number of samples minus 1:()∑=−⋅−=niixxns12211Standard deviation of a sampleThe square root of the variance:2ss=RangeThe largest individual value minus the smallest individual value:minmaxxxR−=2. PlanningPlanning according to the current edition of QSP 0402 “SPC”, which defines responsibilities. SPC control of a characteristic is one possibility for quality assurance during manufacturing and test engineering.2.1 Selection of Product CharacteristicsSpecification of SPC characteristics and their processes should be done as early as possible (e.g. by the simultaneous engineering team). They can also, for example, be an output of the FMEA.This should take• Function,• Reliability,• Safety,•Consequential costs of defects,•The degree of difficulty of the process,• Customer requests, and•Customer connection interfaces, etc.into account.The 7 W-questions can be helpful in specifying SPC characteristics (refer to “data collection” in “Elementary Quality Assurance Tools” [8]): Example of a simple procedure for inspection planning:Why do I need to know what, when, where and how exactly?How large is the risk if I don’t know this? Note: It may be necessary to add new SPC characteristics to a process already in operation. On the other hand, there can be reasons (e.g. change of a manufacturing method or intro-duction of 100% testing) for replacing existing SPC control with other actions.SPC characteristics can be product or process characteristics.Why?Which or what? Which number or how many?Where? Who?When?With what or how exactly?2.1.1 Test VariableDefinition of the “SPC characteristic”, direct or indirect test variable. Note: If a characteristic cannot be measured directly, then a substitute characteristic must be found that has a known relationship to it.2.1.2 ControllabilityThe process must be able to be influenced (controlled) with respect to the test variable. Normally manufacturing equipment can be directly controlled in a manner that changes the test variable in the desired way (small control loop). According to Section 1, “control” in the broadest sense can also be a change of tooling, machine repair or a quality meeting with a supplier to discuss quality assurance activities (large control loop).2.2 Measuring EquipmentDefinition and procurement or check of the measuring equipment for the test variable.Pay attention to:• Capability of measuring and test processes, • Objectiveness,• Display system (digital),• Handling. The suitability of a measurement process for the tested characteristic must be proven with a capability study per [12].In special cases, a measurement process with known uncertainty can be used (pay attention to [10] and [12]).Note: The units and reference value must correspond to the variables selected for the measurement process.2.3 MachineryBefore new or modified machinery is used, a machine capability study must be performed (refer to QSP0402 [1] and [11]). This also applies after major repairs.Short-term studies (e.g. machine capability studies) register and evaluate characteristics of products that were manufactured in one continuous production run. Long-term studies use product measurements from a longer period of time, representative of mass production. Note: The general definition of SPC (Section 1) does not presume capable machines. However, if the machines are not capable, then additional actions are necessary to ensure that the quality requirements for manufactured products are fulfilled.2.4 Types of Characteristics and Control Charts This booklet only deals with continuous anddiscrete characteristics. Refer to [6] for these andother types of characteristics.In measurement technology, physical variables are defined as continuous characteristics. Counted characteristics are special discrete characteristics. The value of the characteristic is called a “counted value”. For example, the number of “bad” parts (defective parts) resulting from testing with a limit gage is a counted value. The value of the characteristic (e.g. the number 17, if 17 defective parts were found) is called a “counted value”.SPC is performed with manually filled out form sheets (quality control charts) or on a computer.A control chart consists of a chart-like grid for entering numerical data from measured samples and a diagram to visualize the statistical indices for the process location and variation calculated from the data.If a characteristic can be measured, then a control chart for continuous characteristics must be used. Normally the sx− chart with sample size 5=n is used.2.5 Random Sample SizeThe appropriate random sample size is a compromise between process performance, desired accuracy of the selected control chart (type I and type II errors, operation characteristic) and the need for an acceptable amount of testing. Normally 5=n is selected. Smaller random samples should only be selected if absolutely necessary.2.6 Defining the Interval for Taking Random SamplesWhen a control chart triggers action, i.e. when the control limits are exceeded, the root cause must be determined as described in Section 5.4, reaction to the disturbance initiated with suitable actions (refer to the action catalog) and a decision made on what to do with the parts produced since the last random sample was taken. In order to limit the financial “damage” caused by potentially necessary sorting or rework, the random sample interval – the time between taking two random samples – should not be too long.The sampling interval must be individually determined for each process and must be modified if the process performance has permanently changed.It is not possible to derive or justify the sampling interval from the percentage of defects. A defect level well below 1% cannot be detected on a practical basis with random samples. A 100% test would be necessary, but this is not the goal of SPC. SPC is used to detect process changes.The following text lists a few examples of SPC criteria to be followed.1. After setup, elimination of disturbances orafter tooling changes or readjustment, measure continuously (100% or with randomsamples) until the process is correctly centered (the average of several measure-ments/medians!). The last measurements canbe used as the first random sample for furtherprocess monitoring (and entered in the control chart). 2. Random sample intervals for ongoingprocess control can be defined in the following manner, selecting the shortest interval appropriate for the process.Definition corresponding to the expected average frequency of disturbances (as determined in the trial run or as is knownfrom previous process experience).Approximately 10 random samples within this time period.Definition depending on specified preventivetooling changes or readjustment intervals.Approximately 3 random samples within thistime period.Specification of tooling changes or readjust-ment depending on SPC random samples.Approximately 5 random samples within theaverage tooling life or readjustment interval.But at least once for the production quantitythat can still be contained (e.g. delivery lot,transfer to the next process, defined lots forconnected production lines)!3. Take a final random sample at the end of aseries, before switching to a different producttype, in order to confirm process capabilityuntil the end of the series.Note: The test interval is defined based on quantities (or time periods) in a manner that detects process changes before defects are produced. More frequent testing is necessary for unstable processes.3. Determining Statistical Process Parameters3.1 Trial RunDefinition of control limits requires knowledge or estimation of process parameters. This is determined with a trial run with sampling size and interval as specified in Sections 2.5 and 2.6. For an adequate number of parts for initial calculations, take a representative number of unsorted parts, at least 25=m samples (with n = 5, for example), yielding no fewer than 125 measured values. It is important to assess the graphs of the measured values themselves, the means and the standard deviations. Their curves can often deliver information on process performance characteristics (e.g. trends, cyclical variations).3.2 DisturbancesIf non-random influences (disturbances) occur frequently during the trial run, then the process is not stable (not in control). The causes of the disturbances must be determined and elimi-nated before process control is implemented (repeat the trial run).3.3 General Comments on Statistical Calculation MethodsComplicated mathematical procedures are no longer a problem due to currently available statistics software, and use of these programs is of course allowed and widespread (also refer to QSP0402 [1]).The following procedures were originally developed for use with pocket calculators. They are typically included in statistics programs.Note: Currently available software programs allow use of methods for preparing, using and evaluation control charts that are better adapted to process-specific circumstances (e.g. process models) than is possible with manual calculation methods. However, this unavoidably requires better knowledge of statistical methods and use of statistics software. Personnel and training requirements must take this into account.Each business division and each plant should have a comprehensively trained SPC specialist as a contact person.Parameter µ is estimated by:Example (Section 10): samplesof number valuesx the of total mxx mj j===∑=1ˆµ3622562862662.......x ˆ=+++==µor:samplesof number mediansthe of total mxx m j j===∑=1~~ˆµ46225626363....x ~ˆ=+++==µIf µˆ significantly deviates from the center point C for a characteristic with two-sided limits, then this deviation should be corrected by adjusting the machine.Parameter σ is estimated by:Example (Section 10):a) ∑=⋅=m j j s m 121ˆσ41125552450550222.......ˆ=+++=σsamplesof number variancesthe of total =σˆNote: s =σˆ is calculated directly from 25 individual measurements taken from sequential random samples (pocket calculator).or b) na s=σˆ, where27125552450550.......s =+++=samplesof number deviationsdard tan s the of total ms s mj j==∑=1351940271...a s ˆn ===σnn a3 0.89 5 0.94 See Section 8, Table 1 7 0.96 for additional valuesor c) ndR =σˆ, with96225611....R =+++= samplesof number rangesthe of total mR R mj j==∑=1271332962...d R ˆn ===σn n d3 1.69 5 2.33 See Section 8, Table 1 7 2.70 for additional values Note: The use of table values n a and n d pre-supposes a normal distribution!Some of these calculation methods were originally developed to enable manual calculation using a pocket calculator. Formula a) is normally used in currently available statistics software.4. Calculation of Control Limits4.1 Process-Related Control LimitsThe control limits (lower control limit LCL andupper control limit UCL) are set such that 99% of all the values lie within the control limits in the case of a process which is only affected by random influences (random causes).If the control limits are exceeded, it must there-fore be assumed that systematic, non-random influences (non-random causes) are affecting the process.These effects must be corrected or eliminated by taking suitable action (e.g. adjustment).Relation between the variance (standard deviation x σ) of the single values (original values, individuals) and the variance (standard deviation x σ) of the mean values: nxx σσ=.4.1.1 Natural Control Limits for Stable Processes4.1.1.1 Control Limits for Location Control Charts (Shewhart Charts)For two-sided tolerances, the limits for controlling the mean must always be based on the center point C. Note: C is replaced by the process mean x =µˆ for processes where the center point C cannot be achieved or for characteristics with one-sided limits.* Do not use for moving calculation of indices!Note: Use of the median-R chart is onlyappropriate when charts are manually filled out, without computer support.n*A E C n c'E EE E3 1.68 1.02 1.16 2.93 1.73 5 1.230.59 1.20 3.09 1.337 1.020.44 1.21 3.19 1.18Estimated values µˆ and σˆ are calculated per Sections 3.4 and 3.5.Refer to Section 8 Table 2 for additional values.Comments on the average chart: For characteristics with one-sided limits (or in general for skewed distributions) and small n , the random sample averages are not necessarily normally distributed. It could be appropriate to use a Pearson chart in this case. This chart has the advantage compared to the Shewhart chart that the control limits are somewhat wider apart. However, it has the disadvantage that calculation of the control limits is more complicated, in actual practice only possible on the computer.Control charts with moving averagesThe x chart with a moving average is a special case of the x chart. For this chart, only single random samples are taken.n sample measurements are formally grouped as a random sample and the average of these n measurements is calculated as the mean.For each new measurement from a single random sample that is added to the group, the first measurement of the last group is deleted, yielding a new group of size n , for which the new average is calculated.Of course, moving averages calculated in this manner are not mutually independent. That is why this chart has a delayed reaction to sudden process changes. The control limits correspond to those for “normal” average charts:σˆn .C LCL ⋅−=582 σˆn.C UCL ⋅+=582Calculate σˆ according to Section 3.5 a)Control limits for )3(1=n :σˆ.C LCL ⋅−=51 σˆ.C UCL ⋅+=51Example for )3(1=n :3 74 741.x = 3 7 4 9 762.x = 3 7 4 9 2 053.x = 3 7 4 9 2 8 364.x =This approach for moving sample measurements can also be applied to the variation, so that an s x − chart with a moving average and moving standard deviation can be used.After intervention in the process or process changes, previously obtained measurements may no longer be used to calculate moving indices.4.1.1.2 Control Limits for Variation Control ChartsThe control limits to monitor the variation (depending on n ) relate to σˆ and s and like-wise R (= “Central line”).s charta) generally applicable formula(also for the moving s x − chart)Example (Section 10):σˆB UCL 'Eob⋅= 62351931...UCL =⋅=σˆB LCL 'Eun ⋅= 30351230...LCL =⋅=b) for standard s x − chartNote: Formula a) must be used in the case ofmoving s calculation. Calculation of σˆ per Section 3.5 a).s B UCL *Eob ⋅= 62271052...UCL =⋅=s B LCL *Eun ⋅=30271240...LCL =⋅=R chartR D UCL Eob ⋅=2696212...UCL =⋅=R D LCL Eun ⋅=70962240...LCL =⋅=Tablen 'Eun B 'Eob B *Eun B *Eob B Eun D Eob D3 5 70.07 0.23 0.34 2.30 1.93 1.76 0.08 0.24 0.35 2.60 2.05 1.88 0.08 0.24 0.34 2.61 2.10 1.91See Section 8, Table 2 for further values4.1.2 Calculating Control Limits for Processes with Systematic Changes in the AverageIf changes of the mean need to be considered as a process-specific feature (trend, lot steps, etc.) and it is not economical to prevent such changes of the mean, then it is necessary to extend the “natural control limits”. The procedure for calculating an average chart with extended control limits is shown below.The overall variation consists of both the “inner” variation (refer to Section 3.5) of the random samples and of the “outer” variation between the random samples.Calculation procedure Control limits for the mean。
步骤四成本估算变式（Stepfourcostestimationvariation）
步骤四成本估算变式（Step four cost estimation variation）I carefully collated documents, documents from the networkI only collect and sort outIf there is any mistakePlease check it yourself!Step four: cost estimation variationDefining cost estimation variants (Tcode:OKKN)When defining the BOM and Routing selection logic of the estimate, then the selection logic is quoted in the variant when defining the Variant (Costing) of the cost estimateIn addition to the standard cost estimate, you can also carry out various types of cost estimates for different purposesThe common cost estimation variants are as follows:(1) standard cost estimation variationAs the variant PPC1 of Figure 22, with the help of the system, the enterprise usually creates a standard cost estimate for each periodMaterial pricing method is nothing more than standard price methodWeighted average method (including moving average method and end weighted average method)First in first out methodLast in first out method and batch method, etc.At present, the ERP system generally recommend the use of standard cost systemAs to what price method the material is used, the optimal price depends on the actual situation of the enterpriseFor single materialDetermine the standard price of the use of the price through the price control mark "S"During the same periodThe standard cost price (including the cost structure of its standard cost estimate) remains consistent throughout the periodNot affected by price fluctuationIn particular, the standard cost estimate is not recommended for the semi finished product / finished product (if the material ledger is not implemented)If necessary, the system can also use Tcode:CKR1/CK44 to deletethe standard cost estimate, but pay attention to the impact on the coherence of the related cost statementsIf the enterprise implements the material ledgerIn order to keep the material inventory calculation consistent during the same periodDuring the period, it is generally not allowed to re estimate the standard cost or to approve the standard price of the product (if it is really necessary to do it more troublesome)That's not CKR1/CK44's ability to delete standard cost estimates and simply delete standard cost estimatesAll the current business needs to be completely sterilizedThe material ledger will be described in detailNot discussed hereThe BOM level of an enterprise is up to several layersThe manual calculation times the standard cost is obviously very time-consuming, so early that this thing cost accounting standard cost of each quarter of each fiscal year and even develop early on the line, now has a computer system, the standard cost a multilayer BOM product is less than 10 seconds of time can be calculated, so each period calculation standard the cost is difficultStandard cost estimation is not only the source point of product standard priceThere's another problemIt's the raw material that records the productStandard costs of labor and manufacturing costsSo as to compare the actual amount of the differenceAnd the differences are also divided into spreads and differentialsThe detailed implementation of standard costing in ERP will be described in detail later* think about a problem, if the enterprise, including raw materials and products are using the moving average price, then what is the role of standard cost estimation?(2) revised standard cost estimateAs a variant of PPC1 in Figure 22, the fierce market competition, product upgrading cycle intensifies, some specialized ERP integrated PLM system (an important module for Product lifecycle management, product lifecycle management, PDM is used as PLM) to manage the life cycle of the product, even during the same periodShortly after the initial standard cost was releasedThe corresponding BOM or ROUTING standard cost accounting basis data on new changes, we say that as far as possible to ensure that a standard cost estimate period remained unchanged, compared to standard cost estimate but at the same time and the same period, to track analysis of these changes is how to influence the cost, you can create a modification of the standard cost estimation, standard cost estimates can be approved to modify any material master data 3 plan price fieldIn product differentiation analysisMultiple analysis of target cost versions (Tcode: OKV6) can be definedFor example, defining one of the analysis versions uses modified standard cost estimates, and SAP allows the use of multiple differential analysis versions,The product cost calculation section will be described in detail(3) inventory cost estimationIn order to evaluate the balance sheet and commercial balance sheet inventory materialsThe inventory cost can be calculated before the balance sheet is compiledMaterial master data can be used in design except for standardprice and moving average priceThere is also a planned price of 1-3 in the accounting view and cost viewCommercial price 1-3 and tax price 1-3, 9 pricesThe results of material inventory cost estimates can be approved to these prices (Tcode:CK24)In fact, the system even allows you to set up at most 99 cost estimate versionsThat is to say, you can define the cost estimation form with enough different usesFor example, you can also set the minimum or the latest purchase price cost estimationFuture cost estimates for profit analysisSAP takes into account almost all the business that could happen in the cost estimation of multinational groupsNow, with standard cost estimates, the PPC1 example shows how cost estimation variants workAs shown in Figure 23The graph 23-[1] represents a cost estimate variant (Costing Variant), including the graph 23-[2]-[7]6 partsThe 6 components will be directly described in the cost estimation variantFigure 24 is the detailed content of the cost estimation variant PPC1SAP's powerful configurable capabilities play its most important role in a small cost estimation variantOn the "Control" pageYou can see a Costing Variant including the 25-[5]-[10] map is composed of 6 parts (it is also the 6 configuration pictured 23-[2]-[7]): cost estimation (Costing type) type | valuation variant (Valuation Variant) | control (Date Control) to estimate the date | quantity structure control (Qty Struct. Control, BOM&Routing BOM&Routing, speaking in front of a lot of choice only cost estimating variant of a part of it) | transfer control (Transfer Control) | reference variable type (Reference Variant)Figure 24-[2]: mark "Saving Allowed" and "Itemization" on the "Update" pageSaid the cost estimate if you choose this variant allows to keep the estimation results and detailed project details, sometimes in order to save disk space, just look at a cost analyst may cost estimation results and does not want to store it in the database, you can not choose these two signs, this kind of details they are taken into account, really good!Figure 24-[4]: you can start the cost estimate of the Error Management, and if the cost estimates are wrong, then email to the system pre installed personnel (sending mail or this phone is not quick to call directly)Figure 24-[5] "Assignments" page is described later(1) defining Costing type (Tcode:OKKI)The Costing Type system will be divided into several types shown in figure 25-[1], the Costing Type 01 standard cost estimate, "new" button or running Tcode:OKKI, you can see the Costing Type Price Update 25-[2] Standard Price is 1 standard price update, Valuation View 0 Legal valuation in SAP system 3, evaluation view of the material (for evaluation and parallel currency is closely related to a parallel evaluation of material ledger paper please refer to this book):0:Legal Valuation, a legal evaluation1:Group Valuation-> group evaluation2:Profit Center Valuation-> profit center evaluationIn the "Saving Parameters" page, the system clearly tell you the standard cost estimate of type 01 estimation results must be from the first day of the period, as shown in figure 25-[3] 3 With Start fo Period ", which can ensure the standard cost estimation results in a period of consistency, the other the estimated date is during the interim or any daySummary: Costin Type determines whether or not a variant is a standard cost estimate or other type(two) definition of valuation variation (Valuation Variant)Tcode:OKK4)评估变式实际上包括成本估算时的物料/作业/委外/外包工序/间接费用的取价策略先看物料取价策略前面讲的成本估算时的BOM表的选择实际上也是成本估算时一种取BOM表的优先策略物料评估策略系统允许最多设置1-5共5个优先的物料取价顺序策略，系统预定义了一系列物料取价方法，其中几个常用的方法为（如图26 [ 2 ]）：1。
pandas的groupby以及pivot_table用法——以计算恩格尔系数为例
pandas的groupby以及pivot_table用法——以计算恩格尔系数为例Pandas是一个基于Python的数据分析库，提供了丰富的数据操作和分析功能。
其中groupby和pivot_table是Pandas中常用的两个函数，可以帮助我们对数据进行分组和透视操作。
在这篇文章中，我们将以计算恩格尔系数为例，详细介绍groupby和pivot_table的用法。
恩格尔系数是一种衡量经济发展水平和人民生活水平的指标，它是指消费品支出与总支出的比值。
恩格尔系数越高，说明家庭在基本生活需求上的消费支出占比越高，反之，恩格尔系数越低，说明家庭在基本生活需求上的消费支出占比越低，生活水平越高。
我们以一个示例数据集为例，该数据集包含了不同家庭的支出情况。
数据集的字段包括家庭ID、家庭成员数量、总支出、食品支出等。
现在我们需要计算每个家庭的恩格尔系数。
首先，我们需要将数据按照家庭ID进行分组，这时就可以使用groupby函数。
groupby函数将数据按照指定的字段进行分组，并返回一个GroupBy对象，我们可以在该对象上执行聚合操作。
示例代码如下所示：```pythonimport pandas as pd#读取数据集data = pd.read_csv('expenditure.csv')#按照家庭ID进行分组grouped = data.groupby('FamilyID')```接下来，我们需要对每个分组计算恩格尔系数。
恩格尔系数的计算公式为：恩格尔系数=食品支出/总支出可以通过定义一个自定义函数，然后使用apply方法在每个分组上应用该函数。
apply方法将会逐个应用函数到每个分组，并将计算结果返回。
示例代码如下所示：```python#定义计算恩格尔系数的函数def calculate_engel_ratio(group):total_expenditure = group['TotalExpenditure'].sumfood_expenditure = group['FoodExpenditure'].sumengel_ratio = food_expenditure / total_expenditurereturn engel_ratio#应用函数并计算恩格尔系数engel_ratios = grouped.apply(calculate_engel_ratio)```现在我们得到了一个Series对象engel_ratios，其中索引为家庭ID，值为对应家庭的恩格尔系数。
成本造价方案英文
Cost Estimating SchemeIntroductionCost estimating is an essential aspect of project management that involves predicting and calculating the expenses associated with a particular project or task. This is an important process as it helps in the efficient allocation of avlable resources and assists in making informed decisions regarding the feasibility and profitability of the project. In this document, we will discuss a comprehensive cost estimating scheme in English, outlining the various factors to consider and methods to determine the accurate cost estimates.Factors Influencing Cost Estimatesbor Costs: Labor costs are one of the significant factors indetermining the overall project cost. This includes wages, salaries,benefits, and any additional expenses related to the workforce involved in the project.2.Material Costs: The cost of materials required for the project is another significant factor. This includes the cost of raw materials, equipment, machinery, and other supplies essential for project completion.3.Subcontractor Costs: If subcontractors are hired for specialized tasks, their costs should be considered separately. This includes the costs associated with hiring, managing, and supervising subcontractors.4.Overhead Costs: Overhead costs such as utilities, rent, insurance, and office supplies should be taken into account. These costs are not directly related to a specific project but contribute to the overall expenses.5.Inflation and Currency Fluctuations: Inflation and currency fluctuations can impact the cost estimates significantly. Thesefactors should be considered, especially for projects that span over an extended period or involve international transactions.6.Market Conditions: The current market conditions, including supply and demand, can influence the cost of materials and labor. Staying updated with market trends and conditions is crucial for accurate cost estimating.7.Contingency Budget: It is vital to include a contingency budget to account for unforeseen events or risks that may arise during project execution. This ensures that any unexpected costs can be managed without adversely affecting the project.8.Timeframe: The timeframe of a project can also impact the cost estimates. Longer project durations may incur additional expenses such as increased labor costs or inflation.Methods for Cost Estimation1.Analogous Estimating: This method involves using historical data from similar past projects to estimate the costs of the current project. This is a quick and strghtforward method but may not be accurate if the projects differ significantly.2.Parametric Estimating: In this method, mathematical models are used to estimate project costs based on specific parameters such as size, complexity, or volume. It provides more accuracy than analogous estimating and is commonly used for repetitive tasks.3.Bottom-Up Estimating: Bottom-up estimating involves estimating the cost of individual project components and then combining them to determine the overall project cost. This method is time-consuming but provides a detled and accurate cost estimate.4.Three-Points Estimating: Three-points estimating is a technique that uses three estimates: the most optimistic, mostpessimistic, and most likely scenario. The average of these estimates is then used to determine the cost estimate. This method is useful for projects with a high level of uncertnty.5.Vendor Quotes and Bids: Obtning quotes and bids fromvendors and suppliers can provide accurate cost estimates formaterial and equipment costs. This method is particularly usefulwhen dealing with external parties.Documentation and ReportingDocumenting and reporting the cost estimates is crucial for effective project management. The following points should be considered when documenting cost estimates:1.Cost Breakdown Structure: A cost breakdown structureprovides a detled breakdown of all the cost elements involved in the project. It helps in understanding the sources of costs and facilitates better cost control.2.Cost Estimating Worksheet: A cost estimating worksheet should be prepared, documenting the estimated cost for each component of the project. This includes labor, material, subcontractor, and overhead costs.3.Assumptions and Constrnts: Clearly stating the assumptions and constrnts considered while estimating the costs is essential for transparency and avoiding misunderstandings. This ensures that everyone involved in the project is aware of the underlying assumptions.4.Risk Assessment: Identifying and assessing potential risks and their impact on the cost estimates should be documented. This helps in proactive risk management and better decision-making.5.Cost Variance Tracking: Tracking the actual costs incurred during the project execution and comparing them with the estimated costs is crucial. Any variations from the estimated costsshould be documented and analyzed to identify the reasons behind the deviations.6.Regular Reporting: Regular reporting of cost estimates andactual costs to the project stakeholders is essential. This helps in mntning transparency and enables informed decision-making.ConclusionA well-defined and accurate cost estimating scheme is essential for successful project management. Considering the various factors influencing cost estimates, using appropriate estimation methods, and effectively documenting and reporting cost estimates contribute to better resource allocation, cost control, and decision-making. By following the guidelines outlined in this document, project managers can enhance their ability to estimate costs accurately and improve project outcomes.。
成本会计 英文术语
成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget 因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance,Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs 直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO)process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incrementalrevenue-allocation method增量单位时间学习模型Incrementalunit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order 经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method计划Planning 现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-costcross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method,step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point 毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alonecost-allocation method单一个体收入分配法Stand-alonerevenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory在产品Work-in-process。