chapter4 习题答案
细胞生物学课后练习题及答案chapter4
第四章细胞质膜及其表面一、名词解释：1. 糖萼（glycocalyx）2. 磷脂转换蛋白（phospholipid exchange proteins）3. 膜骨架(membrane skeleton)4. 血型糖蛋白(glycophorin )5. 单位膜模型(unit membrane model)6. 翻转扩散(transverse diffusion)7. 侧向扩散(lateral diffusion)8. 脂锚定蛋白(lipid-anchored)9. 外周蛋白(peripheral protein)10. 整合蛋白(integral protein)11. 脂质体(liposome)12. 血影蛋白(spectrin)二、选择题：请在以下每题中选出正确答案，每题正确答案为1-6个，多选和少选均不得分1. 动物细胞质膜外糖链构成的网络状结构叫做A.细胞外被B.微绒毛C.膜骨架2. 以下关于质膜的描述哪些是正确的A.膜蛋白具有方向性和分布的区域性B.糖脂、糖蛋白分布于质膜的外表面C.膜脂和膜蛋白都具有流动性D. 某些膜蛋白只有在特定膜脂存在时才能发挥其功能3. 以下哪一种去污剂为非离子型去污剂A.十二烷基磺酸钠B.脱氧胆酸C.Triton-X100D.脂肪酸钠4. 用磷脂酶处理完整的人类红细胞，以下哪种膜脂容易被降解A.磷脂酰胆碱，PCB.磷脂酰乙醇胺，PEC.磷脂酰丝氨酸，PS5. 以下哪一种情况下膜的流动性较高A.胆固醇含量高B.不饱和脂肪酸含量高C.长链脂肪酸含量高D.温度高6. 跨膜蛋白属于A.整合蛋白（integral protein）B.外周蛋白（peripheral protein）C.脂锚定蛋白（lipid-anchored protein）7. 用磷脂酶C（PLC）处理完整的细胞，能释放出哪一类膜结合蛋白A.整合蛋白（integral protein）B.外周蛋白（peripheral protein）C.脂锚定蛋白（lipid-anchored protein）D.脂蛋白（lipoprotein）8. 红细胞膜下的血影蛋白网络与膜之间具有哪两个锚定点A.通过带4.1蛋白与血型糖蛋白连结B.通过带4.1蛋白带3蛋白相连C.通过锚蛋白（ankyrin）与血型糖蛋白连结D.通过锚蛋白与带3蛋白相连9. 质膜A.是保持细胞内环境稳定的屏障B.是细胞物质和信息交换的通道C.是实现细胞功能的基本结构D.是酶附着的支架（scaffold）10. 鞘磷脂（Sphngomyelin SM）A.以鞘胺醇（Sphingoine）为骨架B.含胆碱C.不存在于原核细胞和植物D.具有一个极性头和一个非极性的尾11. 以下关于膜脂的描述哪些是正确的A.心磷脂具有4个非极性的尾B.脂质体是人工膜C.糖脂是含糖而不含磷酸的脂类D.在缺少胆固醇培养基中，不能合成胆固醇的突变细胞株很快发生自溶。
《逻辑与计算机设计基础》(原书第五版)课后习题答案-chapter04_solutions-5th
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米什金货币金融学英文版习题答案chapter4英文习题
米什金货币金融学英文版习题答案chapter4英文习题Economics of Money, Banking, and Financial Markets, 11e, Global Edition(Mishkin)Chapter 4The Meaning of Interest Rates4.1Measuring Interest Rates1) The concept of ________ is based on the common-sense XXX.A) present valueB) future valueC) interestD) deflationXXX:Aof Knowledge2) The present value of an expected future payment ________ as the interest rate XXX) fallsB) risesC) is constantD) is unaffectedXXX:AThinking3) An increase in the time to the promised future payment ________ the present value of XXX.A) decreasesB) increasesC) has no effect onD) is XXXXXX:AThinking4) With an interest rate of 6 percent, the present value of $100 next year is approximatelyA) $106.B) $100.C) $94.D) $92.Answer:CThinking5) What is the present value of $500.00 to be paid in two years if the interest rate is 5 percent?A) $453.51B) $500.00C) $476.25D) $550.00XXX:AThinking6) If a security pays $55 in one year and $133 in three years, its present value is $150 if XXXA) 5 percent.B) 10 percent.C) 12.5 percent.D) 15 percent.XXX:BThinking7) XXX who is to receive $1 million per year for twenty years has won$20 million ignores the process ofA) face value.B) par value.C) deflation.D) discounting the future.XXX:DThinking8) A credit market XXX with an amount of XXX date along with an interest payment is known as aA) simple loan.B) fixed-payment loan.C) XXX.D) discount bond.XXX:Aof Knowledge9) A credit market instrument that requires the borrower to make the same payment XXX date is known as aA) simple loan.B) fixed-payment loan.C) XXX.D) discount bond.XXX:Bof Knowledge10) Which of the following are TRUE of fixed payment loans?A) XXX.B) XXX.C) XXX.D) XXX are often of this type.XXX:BThinking11) A XXX is another name forA) a simple loan.B) a fixed-payment loan.C) a commercial loan.D) an unsecured loan.XXX:Bof Knowledge12) A credit market XXX date and then repays the face value is called aA) simple loan.B) fixed-payment loan.C) XXX.D) discount bond.Answer:Cof Knowledge13) A ________ pays the owner a fixed coupon payment every year until the maturity date, whenthe ________ value is repaid.A) coupon bond; discountB) discount bond; discountC) coupon bond; faceD) discount bond; faceAnswer:CThinking14) The ________ is the final amount that will be paid to the XXX) discount valueB) coupon valueC) face valueD) present valueAnswer:Cof Knowledge15) When talking about a coupon bond, face value and ________ mean the same thing.A) par valueB) coupon valueC) amortized valueD) discount valueXXX:Aof Knowledge16) The dollar amount of the XXX of the face valueof the bond is called the bond'sA) XXX.B) maturity rate.C) face value rate.D) XXX.XXX:Aof Knowledge17) The ________ XXX rate times the par value of the bond.A) present valueB) face valueC) XXXD) maturity XXXAnswer:CThinking18) If a $1000 face value coupon bond has a coupon rate of3.75 percent, then the couponpayment every year isA) $37.50.B) $3.75.C) $375.00.D) $13.75XXX:AThinking19) If a $5,000 coupon bond has a coupon rate of 13 percent, then the XXXA) $650.B) $1,300.C) $130.D) $13.XXX:AThinking20) An $8,000 coupon bond with a $400 coupon payment every year has a coupon rate ofA) 5 percent.B) 8 percent.C) 10 percent.D) 40 percent.XXX:AThinking21) A $1000 face value coupon bond with a $60 coupon payment every year has a coupon rate ofA) .6 percent.B) 5 percent.C) 6 percent.D) 10 percent.Answer:CThinking22) All of the following are examples of XXXA) XXX.B) XXX.C) XXX.D) XXX.XXX:BThinking23) XXX at a price below its face value and the face value is XXX called aA) simple loan.B) fixed-payment loan.C) XXX.D) discount bond.XXX:Dof Knowledge24) A ________ is bought at a price below its face value, and the ________ value is XXX.A) coupon bond; discountB) discount bond; discountC) coupon bond; faceD) discount bond; faceXXX:DThinking25) A discount bondA) pays the bondholder a fixed amount every period and the face value at maturity.B) XXX.C) pays all interest and the face value at maturity.D) pays the face value at maturity plus any capital gain.XXX:BThinking26) Examples of discount bonds includeA) XXX.B) XXX.C) XXX.D) municipal bonds.XXX:AThinking27) Which of the following are TRUE for discount bonds?A) A discount XXX par.B) The purchaser receives the face value of the bond at the maturity date.C) XXX and notes are examples of discount bonds.D) The purchaser receives the par value at maturity plus any capital gains.XXX:BThinking28) The interest rate that equates the present value of payments received from a debt instrumentwith its value today is theA) simple interest rate.B) current yield.C) XXX.D) real interest rate.Answer:Cof Knowledge29) Economists consider the ________ to be the most XXX) simple interest rate.B) current yield.C) XXX.D) real interest rate.Answer:CThinking30) For simple loans, the simple interest rate is ________ the yield to maturity.A) greater thanB) less thanC) equal toD) not comparable toAnswer:Cof Knowledge31) If the amount payable in two years is $2420 for a simple loan at 10 percent interest, the loanamount isA) $1000.B) $1210.C) $2000.D) $2200.Answer:CThinking32) For a 3-year simple loan of $10,000 at 10 percent, the amount to be repaid isA) $10,030.B) $10,300.C) $13,000.D) $13,310.XXX:DThinking33) If $22,050 is the amount payable in two years for a $20,000 simple loan made today, XXXA) 5 percent.B) 10 percent.C) 22 percent.D) 25 percent.XXX:AThinking34) If a security pays $110 next year and $121 the year after that, what is its yield to maturity if itsells for $200?A) 9 percentB) 10 percentC) 11 percentD) 12 percentXXX:BThinking35) The present value of a fixed-payment loan is calculated as the ________ of the present valueof all cash flow payments.A) sumB) differenceC) multipleD) logXXX:AThinking36) Which of the following are TRUE for a coupon bond?A) When the coupon bond is priced at its face value, the yield to XXX) The price of a coupon bond and the yield to XXX.C) The yield to maturity is greater than the coupon rate when the bond price is above the parvalue.D) The yield is less than the coupon rate when the bond price is below the par value.Answer:AThinking37) The ________ of a coupon bond and the yield to maturity are inversely related.A) priceB) par valueC) maturity dateD) termXXX:AThinking38) The price of a coupon bond and the yield to maturity are ________ related; that is, as theyield to maturity ________, the price of the bond ________.A) positively; rises; risesB) negatively; falls; fallsC) positively; rises; fallsD) negatively; rises; fallsXXX:DThinking39) The yield to maturity is ________ than the ________ rate when the bond price is ________its face value.A) greater; coupon; aboveB) greater; coupon; belowC) greater; perpetuity; aboveD) less; perpetuity; belowXXX:BThinking40) The ________ is below the coupon rate when the bond price is ________ its par value.A) yield to maturity; aboveB) yield to maturity; belowC) discount rate; aboveD) discount rate; belowXXX:AThinking41) A $10,000 8 percent coupon bond that sells for $10,000 has a yield to maturity ofA) 8 percent.B) 10 percent.C) 12 percent.D) 14 percent.XXX:AThinking42) Which of the following $1,000 face-value securities has XXX?A) a 5 percent XXX,000B) a 10 percent XXX,000C) a 12 percent XXX,000D) a 12 percent XXX,100Answer:CThinking43) Which of the following $5,000 face-value securities has XXX?A) a 6 percent XXX,000B) a 6 XXX,500C) a 10 percent XXX,000D) a 12 percent XXX,500XXX:DThinking44) Which of the following $1,000 face-value securities has XXX?A) a 5 percent coupon bond with a price of $600B) a 5 percent coupon bond with a price of $800C) a 5 percent coupon bond with a price of $1,000D) a 5 percent coupon bond with a price of $1,200XXX:AThinking45) Which of the following $1,000 face-value securities has XXX?A) a 5 percent XXX,000B) a 10 percent XXX,000C) a 15 percent XXX,000D) a 15 percent XXXXXX:AThinking46) Which of the following bonds would you prefer to be buying?A) a $10,000 face-value security with a 10 percent XXX,000B) a $10,000 face-value security with a 7 percent XXX,000C) a $10,000 face-value security with a 9 percent XXX,000D) a $10,000 face-value security with a 10 percent XXX,000XXX:AThinking47) XXX and no repayment of principal is called aA) consol.B) cabinet.C) Treasury bill.D) Treasury note.XXX:Aof Knowledge48) The price of a XXXA) times the interest rate.B) plus the interest rate.C) minus the interest rate.D) divided by the interest rate.XXX:DThinking49) The interest rate on a consol equals theA) price times the XXX.B) XXX.C) XXX plus the price.D) XXX.XXX:DThinking50) A consol paying $20 annually when the interest rate is 5 percent has a price ofA) $100.B) $200.C) $400.D) $800.Answer:CThinking51) If a perpetuity has a price of $500 and an annual interest payment of $25, the interest rate isA) 2.5 percent.B) 5 percent.C) 7.5 percent.D) 10 percent.XXX:BThinking52) The yield to XXX. It is called the ________ when approximating the XXX.A) current yieldB) discount yieldC) future yieldD) XXX yieldXXX:AThinking53) The yield to maturity for a one-year discount bond equals the increase in price over the year,divided by theA) initial price.B) face value.C) interest rate.D) XXX.XXX:AThinking54) If a $10,000 face-value discount XXX,000, XXXA) 5 percent.B) 10 percent.C) 50 percent.D) 100 percent.XXX:DThinking55) If a $5,000 face-value discount XXX,000, then its XXXA) 0 percent.B) 5 percent.C) 10 percent.D) 20 percent.XXX:AThinking56) XXX for $15,000 with a face value of $20,000 in one year has a yield XXXA) 3 percent.B) 20 percent.C) 25 percent.D) 33.3 percent.XXX:DThinking57) The yield to maturity for a discount bond is ________ related to the current bond price.A) negativelyB) positivelyC) notD) directlyXXX:AThinking58) A discount bond is also called a ________ because the owner does not receive periodicpayments.A) XXX-coupon bondB) municipal bondC) corporate bondD) consolXXX:Aof Knowledge59) Another name for a consol is a ________ because it is a bond with no XXX.A) XXXB) discount bondC) municipalityD) high-yield bondXXX:Aof Knowledge60) If the interest rate is 5%, what is the present value of a security that pays you $1, 050 nextyear and $1,102.50 two years from now? If this security sold for $2200, is the yield to XXX less than 5%? Why?Answer:PV = $1,050/(1. +.05) + $1,102.50/(1 + 0.5)2PV = $2,000If this security sold for $2200, the yield to maturity is less than 5%. The lower the interest ratethe higher the present value.Thinking4.2The Distinction XXX1) The ________ is defined as the payments to the owner plus the change in a security'XXX.A) XXXB) current yieldC) rate of returnD) yield rateAnswer:Cof Knowledge2) Which of the following are TRUE concerning the distinction between interest rates andreturns?A) The rate of return on a bond will not necessarily equal the interest rate on that bond.B) The return can be expressed as the difference between the current yield and the rate of capitalgains.C) The rate of return will be greater than the interest rate when the price of the bond XXX.D) The return can be expressed as the sum of the discount yield and the rate of capital XXX:AThinking3) The sum of the current yield and the rate of capital gain is called theA) rate of return.B) discount yield.C) perpetuity yield.D) par value.XXX:AThinking4) What is the return on a 5 percent XXX initially sells for $1,000 and sells for$1,200 next year?A) 5 percentB) 10 percentC) -5 percentD) 25 percentXXX:DThinking5) What is the return on a 5 percent XXX initially sells for $1,000 and sells for $900next year?A) 5 percentB) 10 percentC) -5 percentD) -10 percentAnswer:CThinking6) The return on a 5 percent XXX initially sells for $1,000 and sells for $950 nextyear isA) -10 percent.B) -5 percent.C) 0 percent.D) 5 percent.Answer:CThinking7) Suppose you are holding a 5 percent XXX in one year witha yield tomaturity of 15 percent. If the interest rate on one-yearbonds rises from 15 percent to 20 percentover the course of the year, what is the yearly return on the bond you are holding?A) 5 percentB) 10 percentC) 15 percentD) 20 percentAnswer:CThinking8) I purchase a 10 percent coupon bond. Based on my purchase price, I XXX of 8 percent. If I hold this bond to maturity, then my return on this asset isA) 10 percent.B) 8 percent.C) 12 percent.D) there is not enough information to determine the return.XXX:BThinking9) If the interest rates on all bonds rise from 5 to 6 percent over the course of the year, whichbond would you prefer to have been holding?A) a bond with one year to maturityB) a bond with five years to maturityC) a bond with ten years to maturityD) XXXXXX:AThinking10) An equal decrease in all bond interest ratesA) increases the price of a five-year bond more than the price of a ten-year bond.B) increases the price of a ten-year bond more than the price of a five-year bond.C) decreases the price of a five-year bond more than the price of a ten-year bond.D) decreases the price of a ten-year bond more than the price of a five-year bond.XXX:BThinking11) An equal increase in all bond interest ratesA) increases the return to all XXX.B) decreases the return to all XXX.C) has no effect on the returns to bonds.D) decreases long-term bond returns more than short-term bond returns.XXX:DThinking12) Which of the following are generally TRUE of bonds?A) XXX when the time to maturity is the same as theholding period.B) A rise in interest rates is associated with a fall in bond prices, XXX.C) XXX, the smaller is the size of the price change associated with aninterest rate change.D) Prices and returns for short-term bonds are more volatile than those for longer-XXX:AThinking13) Which of the following are generally TRUE of all bonds?A) XXX, the greater is the rate of return that occurs as a result of theincrease in the interest rate.B) Even though a bond has a substantial initial interest rate, its return can turn out to be negativeif interest rates rise.C) Prices and returns for short-term bonds are more volatile than those for longer term bonds.D) A fall in interest rates results in capital XXX.XXX:BThinking14) XXXA) exchange-rate risk.B) price risk.C) asset risk.D) interest-rate risk.XXX:Dof Knowledge15) Interest-rate risk is the riskiness of an asset's returns due toA) interest-rate changes.B) XXX.C) default of the borrower.D) XXX.XXX:Aof Knowledge16) Prices and returns for ________ bonds are more volatile than those for ________ bonds,everything else held constant.A) long-term; long-termB) long-term; short-termC) short-term; long-termD) short-term; short-termXXX:BThinking7) There is ________ for any bond whose time to XXX) no interest-rate riskB) a large interest-rate riskC) rate-of-return riskD) yield-to-maturity riskXXX:AThinking18) All bonds that will not be held to maturity have interest rate risk which occurs because of thechange in the price of the bond as a result ofA) interest-rate changes.B) XXX.C) default of the borrower.D) XXX.XXX:Aof Knowledge19) Your favorite uncle advises you to purchase long-term bonds because their interest rate is10%. Should you follow his advice?Answer:It depends on where you think interest rates are headed in the future. If you thinkinterest rates will be going up, you should not follow your XXX your bond if you needed to sell it before the maturity date. Long-term bondshave a greater interest-rate risk.Thinking4.3The Distinction Between Real and Nominal Interest Rates1) The ________ interest rate is adjusted for expected changes in the price level.A) ex ante realB) ex post realC) ex post nominalD) ex ante nominalXXX:Aof Knowledge2) The ________ XXX the true cost of borrowing.A) nominalB) realC) discountD) marketXXX:BThinking3) The nominal interest rate minus the expected rate of inflationA) defines the real interest rate.B) is a less accurate measure of the XXX.C) is a less accurate indicator of the tightness of credit market XXX.D) XXX.XXX:AThinking4) When the ________ interest rate is low, there are greater incentives to ________ and fewerincentives to ________.A) nominal; lend; borrowB) real; lend; borrowC) real; borrow; lendD) market; lend; borrowAnswer:CThinking5) The interest rate that describes how well a lender has done in real terms after the XXXA) ex post real interest rate.B) ex ante real interest rate.C) ex post XXX.D) ex XXX.XXX:AThinking6) The ________ XXX the real interest rate plus XXX.A) Fisher XXXB) XXXC) Monetarist XXXD) XXXXXX:Aof Knowledge7) If the nominal rate of interest is 2 percent, and the expected inflation rate is -10 percent, thereal rate of interest isA) 2 percent.B) 8 percent.C) 10 percent.D) 12 percent.XXX:DThinking8) In which of the following XXX lender?A) The interest rate is 9 percent and the expected inflation rate is 7 percent.B) The interest rate is 4 percent and the expected inflation rate is 1 percent.C) The interest rate is 13 percent and the expected inflation rate is 15 percent.D) The interest rate is 25 percent and the expected inflation rate is 50 percent.XXX:BThinking9) In which of the following XXX?A) The interest rate is 9 percent and the expected inflation rate is 7 percent.B) The interest rate is 4 percent and the expected inflation rate is 1 percent.C) The interest rate is 13 percent and the expected inflation rate is 15 percent.D) The interest rate is 25 percent and the expected inflation rate is 50 percent.XXX:DThinking10) XXX rate to be 15 percent next year and a one-year bond has a yield tomaturity of 7 percent, then the real interest rate on this bond isA) 7 percent.B) 22 percent.C) -15 percent.D) -8 percent.XXX:DThinking11) XXX rate to be 12 percent next year and a one-year bond has a yield tomaturity of 7 percent, then the real interest rate on this bond isA) -5 percent.B) -2 percent.C) 2 percent.D) 12 percent.XXX:AThinking12) XXX rate to be 4 percent next year and a one year bond has a yield tomaturity of 7 percent, then the real interest rate on this bond isA) -3 percent.B) -2 percent.C) 3 percent.D) 7 percent.Answer:CThinking13) In the United States during the late 1970s, the nominal interest rates were quite high, but thereal interest rates werenegative. From the Fisher equation, XXX in the United States during this period wasA) XXX.B) XXX.C) negative.D) high.XXX:DThinking14) The interest rate on XXX) the real interest rate.B) the XXX.C) the rate of inflation.D) the rate of deflation.XXX:AThinking15) Assuming the same XXX, XXX Indexed Security and the yield on a XXXA) the XXX.B) the real interest rate.C) the XXX.D) the XXX.XXX:DThinking16) Assuming the same XXX, when the interest rate on a TreasuryInflation Indexed Security is 3 percent, and the yield on a nonindexed Treasury bond is 8 percent,the expected rate of XXXA) 3 percent.B) 5 percent.C) 8 percent.D) 11 percent.XXX:BThinking17) Would it make sense to buy a house when mortgage rates are 14% and expected XXX? XXX.though the nominal rate for the mortgage appears high, the real cost ofborrowing the funds is -1%. Yes, under this circumstance it XXX.Thinking4.4Web Appendix: Measuring Interest-Rate Risk: XXX1) Duration isA) XXX.B) the time until the next interest XXX.C) the average lifetime of a debt security's stream of payments.D) the time between interest XXX.Answer:Cof Knowledge2) XXX with the same maturityA) the coupon bond has the greater effective maturity.B) the discount bond has the greater effective maturity.C) XXX.D) XXX.XXX:BThinking3) XXX increasesA) XXX.B) when interest rates increase.C) XXX.D) XXX.XXX:AThinking4) All else equal, when interest rates ________, the duration of a coupon bond ________.A) rise; fallsB) rise; increasesC) falls; fallsD) falls; does not changeXXX:AThinking5) All else equal, the ________ the coupon rate on a bond, the ________ XXX) higher; longerB) higher; shorterC) lower; shorterD) greater; longerXXX:BThinking6) If a financial institution has 50% of its portfolio in a bond with a five-year duration and 50%of its portfolio in a bond with a seven-year duration, what is the duration of the portfolio?A) 12 yearsB) 7 yearsC) 6 yearsD) 5 yearsAnswer:CThinking7) An asset's interest rate risk ________ as the duration of the asset ________.A) increases; decreasesB) decreases; decreasesC) decreases; increasesD) remains constant; increasesXXX:B。
复杂网络课后习题答案exercises on chapter4
4.5
(l, w)-Independence and -Dominating Numbers
2, 2n , if n = 2; if n ≥ 3;
4.5.1 Prove that (a) α2,n (Qn ) = (b) α3,n (Qn ) = 2n−1 if n ≥ 3; (c) αn,n (Qn ) = 4, 2,
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if n = 3; if n > 3; if n = 3, 4; if n = 5, 6; if n ≥ 7;
(d) αn−1,n (Qn ) =
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(e) αd,n−t (Qn ) = αd,n (Qn ), where 0 ≤ t ≤ n − 2 and 1 ≤ d ≤ n − t − 1.
Exercises on Chapter 4
4.1
Routings in Interconnection Networks
4.1.1 Prove that τ (G) ≤ τ (T ) for any connected spanning subgraph T of a connected G. 4.1.2 Count the vertex-forwarding index and the edge-forwarding index of Petersen graph. 4.1.3 Count the vertex-forwarding and edge-forwarding indices of a path Pn and a star K1,n−1 for n ≥ 3. 4.1.4 Prove that if G is a 2-connected graph of order n then τ (G) ≤ 1 2 (n − 2)(n − 3) and this bound is best possible in view of K2,n−2 . 4.1.5 The symbols τδ,n and πδ,n denote the minimum of τ (G) and π (G), respectively, taken 1− δ ) over all graphs G of order n with minimum degree δ . Prove that τδ,n = 2(n− and δ πδ,n =
Chapter 4 课后答案
Chapter 4答案Syntax1. Define the following terms briefly.(1)syntax: the term used to refer to the structure of sentences and to the studyof sentence structure.(2)word class: a group of words which are similar in function; words which aregrouped into word classes according to how they combine with other words,how they change their forms, etc.(3)prescriptive approach: This view regards grammar as a set of rules for the“proper” use of a language, that’s to say, it tries to lay down rules to tell peoplehow to use a language.(4)descriptive approach: the approach of linguistic studies, with which linguistscollect samples of the language they are interested in and attempt to describethe regular structures of the language as they are used, not according to someview of how they should be used.(5)IC analysis: the approach to divide the sentence up into its immediate constituentsby using binary cutting until obtaining its ultimate constituents.For example, the immediate constituents of “The man bought a car” are theman and bought a car. The immediate constituents of the man are the andman, and so on until no further cuts can be made. The ultimate constituentsof “The man bought a car” at the word level are the, man, bought, a, and car.(6)structural analysis: a type of descriptive approach to study the distribution oflinguistic forms in a language through such methods as the use of “test frames”.(7)immediate constituent: Linguistic units can be divided into small constituents,which can be further analyzed into smaller constituents. This processcontinues until no further divisions are possible. The first division or unitsare known as immediate constituents.(8)ultimate constituent: Linguistic units can be divided into small constituents,which can be further analyzed into smaller constituents. This process continuesuntil no further divisions are possible. The final division or units areknown as ultimate constituents.(9)constituent structural grammar: It refers to a grammar which analyzes sentencesusing only the idea of constituency, which reveals a hierarchy of structurallevels.(10) transformational grammar: a type of grammar which attempts to define anddescribe by a set of rules or principles all the grammatical sentences (withoutungrammatical ones) of a language.(11) ideational function: the use of language as a means of giving structure to ourexperience of the real or imaginary world.(12) interpersonal function: the use of language for maintaining social roles andinteracting with others.(13) textual function: to create written or spoken texts which cohere within themselvesand which fit the particular situation in which they are used.2. Yes. As we know, morphology is the study of the internal structure, forms andclasses of words, while syntax focuses on the structure and ordering of componentswithin a sentence. The major distinction between morphology and syntaxis that the former is concerned with the internal composition of a word, while thelatter is concerned with the combination of words.3.(2) Instead of using the form “suggest somebody to do something”, we usually use “suggest + that-clause” or “suggest doing”, here we’d better substitute “advise” for “suggest”(4)The word “request” is a transitive verb which should take an object directly,so the word “for” should be omitted.(6)The word “donate” cannot be followed by double objects as “donate somebody something”. Instead we always use “donate something to somebody”.(10) The subject of the verb “write” is usually a human; an “article” cannot write itself. In this case the passive construction is normally used: The article was very well writ en.(11) Usually we don’t use “be bored of something/somebody”, but “be bored withsomething/somebody” which means losing intere st in somebody/something.(13) Here “myself ” is a reflexive pronoun, which can’t be used as subject, and itshould be replaced by “I”.(14) The word “surprise” is usually used as a transitive verb, so the expression“…surprise for you” is ungrammatical, a nd it can be replaced by “surprisesomebody (with something)” or “I was surprised by your getting married.”(15) The word “sleep” is usually used as an intransitive verb, which can’t take anobject. The cases of “sleep” being used as a transitive verb are semanticallylimited, as in “to sleep a good sleep” or “the room can sleep 3 people”.4.It’s ungrammatical, because “us” is the objective case which can’t serve as the subject,while “she” is the subjective case which can’t serve as the object. The sentenceshould be “We visit her on Sundays”. The personal pronouns “you” and “it” havethe same form whether used as the subject or object.5.(1) NP: A Guns “N” Roses concert, an arena, some 2500 fans, afull-fledged riot,A Guns “N” Roses concert at an arena , A Guns “N” Roses concert at an arenanear ST. Louis ,The trouble, venue security, a camera, the front, the stage, thefront of the stage. PP: at an arena, at an arena near ST. Louis, near ST. Louis,in disaster, near the front, of the stage, near the front of the stage. VP: stageda full-fledged riot, asked venue security, confiscate a camera.(2)N: Guns, Roses, concert, arena, ST. Louis, disaster, fans, riot, trouble, Axl Rose, venue, security, camera, front, stage. Prep: at, near, in, of. V: end, stage,start, ask, confiscate, see.6.(1) You mustn’t end a sentence with a preposition.You mustn’t split infinitives.7. (i)SNP VP AdvArt N V NP Prep NPArt N Art NThe dog bit the man in the car.(ii)SArt NArt NPrep NPNP VPArt N V NP PThe dog bit the man in the car.8. (1)a. Terry loves his wife and I love his wife, too.b. I love my wife as well as Terry loves his wife.(2) a. It’s yesterday that they said she would go.b. She would go yesterday as they said.(3) a. The governor is a street fighter who is dirty.b. The governor is a fighter in a dirty street.(4) a. The design has squares and circles, both of which are big.b. The design has big squares, and it also has some circles. (The sizes of the circles are not mentioned.)。
管理会计(英文版)课后习题答案(高等教育出版社)chapter 4
管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER 4ACTIVITY-BASED COSTINGQUESTIONS FOR WRITING AND DISCUSSION1.Unit costs provide essential informationneeded for inventory valuation and prepara-tion of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions.2.Cost measurement is determining the dollaramounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced.3.An actual overhead rate is rarely used be-cause of problems with accuracy and timeli-ness. Waiting until the end of the year to en-sure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be non-uniform.4.For plantwide rates, overhead is first col-lected in a plantwide pool, using direct trac-ing. Next, an overhead rate is computed and used to assign overhead to products. 5.First stage: Overhead is assigned to produc-tion department pools using direct tracing, driver tracing, and allocation. Second stage: Individual departmental rates are used to assign overhead to products as they pass through the departments.6.Departmental rates would be chosen overplantwide rates whenever some depart-ments are more overhead intensive than others and if certain products spend more time in some departments than they do in others.7.Plantwide overhead rates assign overheadto products in proportion to the amount of the unit-level cost driver used. If the prod-ucts consume some overhead activities in different proportions than those assigned by the unit-level cost driver, then cost dis-tortions can occur (the product diversity factor). These distortions can be significant if the nonunit-level overhead costs represent a significant proportion of total overhead costs.8.Low-volume products may consume non-unit-level overhead activities in much greater proportions than indicated by a unit-levelcost driver and vice versa for high-volumeproducts. If so, then the low-volume prod-ucts will receive too little overhead and thehigh-volume products too much.9.If some products are undercosted and oth-ers are overcosted, a firm can make a num-ber of competitively bad decisions. For ex-ample, the firm might select the wrongproduct mix or submit distorted bids.10.Nonunit-level overhead activities are thoseoverhead activities that are not highly corre-lated with production volume measures. Ex-amples include setups, material handling,and inspection. Nonunit-level cost driversare causal factors—factors that explain theconsumption of nonunit-level overhead. Ex-amples include setup hours, number ofmoves, and hours of inspection.11.Product diversity is present whenever prod-ucts have different consumption ratios fordifferent overhead activities.12.An overhead consumption ratio measuresthe proportion of an overhead activity con-sumed by a product.13.Departmental rates typically use unit-levelcost drivers. If products consume nonunit-level overhead activities in different propor-tions than those of unit-level measures, thenit is possible for departmental rates to moveeven further away from the true consumptionratios, since the departmental unit-level ra-tios usually differ from the one used at theplant level.14.Agree. Prime costs can be assigned usingdirect tracing and so do not cause cost dis-tortions. Overhead costs, however, are notdirectly attributable and can cause distor-tions. For example, using unit-level activitydrivers to trace nonunit-level overhead costswould cause distortions.15.Activity-based product costing is an over-head costing approach that first assignscosts to activities and then to products. Theassignment is made possible through theidentification of activities, their costs, and theuse of cost drivers.16.An activity dictionary is a list of activitiesaccompanied by information that describeseach activity (called attributes)17. A primary activity is consumed by the finalcost objects such as products and custom-ers, whereas secondary activities are con-sumed by other activities (ultimately con-sumed by primary activities).18.Costs are assigned using direct tracing andresource drivers.19.Homogeneous sets of activities are pro-duced by associating activities that have thesame level and that can use the same driverto assign costs to products. Homogeneoussets of activities reduce the number of over-head rates to a reasonable level.20. A homogeneous cost pool is a collection ofoverhead costs that are logically related tothe tasks being performed and for whichcost variations can be explained by a singleactivity driver. Thus, a homogeneous pool ismade up of activities with the same process,the same activity level, and the same driver.21.Unit-level activities are those that occur eachtime a product is produced. Batch-level activi-ties are those that are performed each time abatch of products is produced. Product-levelor sustaining activities are those that areperformed as needed to support the variousproducts produced by a company. Facility-level activities are those that sustain a facto-ry’s general man ufacturing process.22.ABC improves costing accuracy wheneverthere is diversity of cost objects. There arevarious kinds of cost objects, with productsbeing only one type. Thus, ABC can be use-ful for improving cost assignments to costobjects like customers and suppliers. Cus-tomer and supplier diversity can occur for asingle product firm or for a JIT manufactur-ing firm.23.Activity-based customer costing can identifywhat it is costing to service different custom-ers. Once known, a firm can then devise astrategy to increase its profitability by focus-ing more on profitable customers, convertingunprofitable customers to profitable oneswhere possible, and “firing” customers thatcannot be made profitable.24.Activity-based supplier costing traces allsupplier-caused activity costs to suppliers.This new total cost may prove to be lowerthan what is signaled simply by purchaseprice.EXERCISES4–11.Quarter 1 Quarter 2 Q uarter 3 Quarter 4 Total Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000 $2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost:Prime $20 $20 $20 $20 $20Overhead 8 15 45 5 10Total $28 $35 $65 $25 $30 2. Actual costing can produce wide swings in the overhead cost per unit. Thecause appears to be nonuniform incurrence of overhead and nonuniform production (seasonal production is a possibility).3. First, calculate a predetermined rate:OH rate = $11,640,000/1,200,000= $9.70 per unitThis rate is used to assign overhead to the product throughout the year.Since the driver is units produced, $9.70 would be assigned to each unit.Adding this to the actual prime costs produces a unit cost under normal cost-ing:Unit cost = $9.70 + $20.00 = $29.70This cost is close to the actual annual cost of $30.00.1. $13,500,000/3,600,000 = $3.75 per direct labor hour (DLH)2. $3.75 ⨯ 3,456,000 = $12,960,0003. Applied overhead $ 12,960,000A ctual overhead 13,600,000U nderapplied overhead $ 640,0004. Predetermined rates allow the calculation of unit costs and avoid the prob-lems of nonuniform overhead incurrence and nonuniform production asso-ciated with actual overhead rates. Unit cost information is needed throughout the year for a variety of managerial purposes.4–31. Predetermined overhead rate = $4,500,000/600,000 = $7.50 per DLH2. Applied overhead = $7.50 ⨯ 585,000 = $4,387,5003. Applied overhead $ 4,387,500Actual overhead 4,466,250Underapplied overhead $ (78,750)4. Unit cost:Prime costs $ 6,750,000Overhead costs 4,387,500Total $ 11,137,500Units ÷750,000Unit cost $ 14.851. Predetermined overhead rate = $4,500,000/187,500 = $24 per machine hour(MHr)2. Applied overhead = $24 187,875 = $4,509,0003. Applied overhead $ 4,509,000Actual overhead 4,466,250Overapplied overhead $ 42,7504. Unit cost:Prime costs $ 6,750,000Overhead costs 4,509,000Total $ 11,259,000Units ÷750,000Unit cost $ 15.01**Rounded5. Gandars needs to determine what causes its overhead. Is it primarily labordriven (e.g., composed predominantly of fringe benefits, indirect labor, and personnel costs), or is it machine oriented (e.g., composed of depreciation on machinery, utilities, and maintenance)? It is impossible for a decision to be made on the basis of the information given in this exercise.1. Predetermined rates:Drilling Department: Rate = $600,000/280,000 = $2.14* per MHrAssembly Department: Rate = $392,000/200,000= $1.96 per DLH*Rounded2. Applied overhead:Drilling Department: $2.14 ⨯ 288,000 = $616,320Assembly Department: $1.96 ⨯ 196,000 = $384,160Overhead variances:Drilling Assembly Total Actual overhead $602,000 $ 412,000 $ 1,014,000 Applied overhead 616,320 384,160 1,000,480 Overhead variance $ (14,320) over $ 27,840 under $ 13,520 3. Unit overhead cost = [($2.14 ⨯ 4,000) + ($1.96 ⨯ 1,600)]/8,000= $11,696/8,000= $1.46**Rounded1. Activity rates:Machining = $632,000/300,000= $2.11* per MHrInspection = $360,000/12,000= $30 per inspection hour*Rounded2. Unit overhead cost = [($2.11 ⨯ 8,000) + ($30 ⨯ 800)]/8,000= $40,880/8,000= $5.114–71. Yes. Since direct materials and direct labor are directly traceable to eachproduct, their cost assignment should be accurate.2. Elegant: (1.75 ⨯ $9,000)/3,000 = $5.25 per briefcaseFina: (1.75 ⨯ $3,000)/3,000 = $1.75 per briefcaseNote: Overhead rate = $21,000/$12,000 = $1.75 per direct labor dollar (or 175 percent of direct labor cost).There are more machine and setup costs assigned to Elegant than Fina. This is clearly a distortion because the production of Fina is automated and uses the machine resources much more than the handcrafted Elegant. In fact, the consumption ratio for machining is 0.10 and 0.90 (using machine hours as the measure of usage). Thus, Fina uses nine times the machining resources as Elegant. Setup costs are similarly distorted. The products use an equal number of setups hours. Yet, if direct labor dollars are used, then the Elegant briefcase receives three times more machining costs than the Fina briefcase.4–7 Concluded3. Overhead rate = $21,000/5,000= $4.20 per MHrElegant: ($4.20 ⨯ 500)/3,000 = $0.70 per briefcaseFina: ($4.20 ⨯ 4,500)/3,000 = $6.30 per briefcaseThis cost assignment appears more reasonable given the relative demands each product places on machine resources. However, once a firm moves to a multiproduct setting, using only one activity driver to assign costs will likely produce product cost distortions. Products tend to make different demands on overhead activities, and this should be reflected in overhead cost assign-ments. Usually, this means the use of both unit- and nonunit-level activity drivers. In this example, there is a unit-level activity (machining) and a non-unit-level activity (setting up equipment). The consumption ratios for each (using machine hours and setup hours as the activity drivers) are as follows:Elegant FinaMachining 0.10 0.90 (500/5,000 and 4,500/5,000)Setups 0.50 0.50 (100/200 and 100/200)Setup costs are not assigned accurately. Two activity rates are needed—one based on machine hours and the other on setup hours:Machine rate: $18,000/5,000 = $3.60 per MHrSetup rate: $3,000/200 = $15 per setup hourCosts assigned to each product:Machining: Elegant Fina$3.60 ⨯ 500 $ 1,800$3.60 ⨯ 4,500 $ 16,200Setups:$15 ⨯ 100 1,500 1,500Total $ 3,300 $ 17,700Units ÷3,000 ÷3,000Unit overhead cost $ 1.10 $ 5.90Activity dictionary:Activity Activity Primary/ ActivityName Description Secondary Driver Providing nursing Satisfying patient Primary Nursing hours care needsSupervising Coordinating Secondary Number of nurses nurses nursing activitiesFeeding patients Providing meals Primary Number of mealsto patientsLaundering Cleaning and Primary Pounds of laundry bedding and delivering clothesclothes and beddingProviding Therapy treatments Primary Hours of therapy physical directed bytherapy physicianMonitoring Using equipment to Primary Monitoring hours patients monitor patientconditions1. dCost of labor (0.75 ⨯ $40,000) $30,000Forklift (direct tracing) 6,000 Total cost of receiving $36,000 2. b3. a4. c5. dActivity rates (Questions 2–5):Receiving: $36,000/50,000 = $0.72 per partSetup: $60,000/300 = $200 per setupGrinding: $90,000/18,000 = $5 per MHrInspecting: $45,000/4,500 = $10 per inspection hour6. aOverhead rate = $231,000/20,000 = $11.55 per DLH Direct materials $ 850Direct labor 600Overhead ($11.55 ⨯ 50) 578*Total cost $ 2,028Units ÷100Unit cost $ 20.28*Rounded4–9 Concluded7. bDirect materials $ 850.00Direct labor 600.00Overhead:Setup 200.00 ($200 ⨯ 1)Inspecting 40.00 ($10 ⨯ 4)Grinding 100.00 ($5 ⨯ 20)Receiving 14.40 ($0.72 ⨯ 20) Total costs $ 1,804.40Units ÷100Unit cost $ 18.04**Rounded4–101. Unit-level: Testing products, inserting dies2. Batch-level: Setting up batches, handling wafer lots, purchasingmaterials, receiving materials3. Product-level: Developing test programs, making probe cards,engineering design, paying suppliers4. Facility-level: Providing utilities, providing space4–111. Unit-level activities: MachiningBatch-level activities: Setups and packing Product-level activities: ReceivingFacility-level activities: None2. Pools and drivers:Unit-levelPool 1:Machining $80,000Activity driver: Machine hoursBatch-levelPool 2:Setups $24,000Packing 30,000Total cost $54,000Product-levelPool 3:Receiving $18,000Activity driver: Receiving orders4–11 Concluded3. Pool rates:Pool 1: $80,000/40,000 = $2 per MHrPool 2: $54,000/300 = $180 per setupPool 3: $18,000/600 = $30 per receiving order 4. Overhead assignment:InfantryPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 200 = 36,000Pool 3: $30 ⨯ 200 = 6,000Total $ 82,000Special forcesPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 100 = 18,000Pool 3: $30 ⨯ 400 = 12,000Total $ 70,0004–121. Deluxe Percent Regular PercentPrice $900 100% $750 100% Cost 576 64 600 80 Unit gross profit $324 36% $150 20% Total gross profit:($324 ⨯ 100,000) $32,400,000($150 ⨯ 800,000) $120,000,0002. Calculation of unit overhead costs:Deluxe Regular Unit-level:Machining:$200 ⨯ 100,000 $20,000,000$200 ⨯ 300,000 $60,000,000 Batch-level:Setups:$3,000 ⨯ 300 900,000$3,000 ⨯ 200 600,000 Packing:$20 ⨯ 100,000 2,000,000$20 ⨯ 400,000 8,000,000 Product-level:Engineering:$40 ⨯ 50,000 2,000,000$40 ⨯ 100,000 4,000,000 Facility-level:Providing space:$1 ⨯ 200,000 200,000$1 ⨯ 800,000 800,000 Total overhead $ 25,100,000 $ 73,400,000 Units ÷100,000 ÷800,000 Overhead per unit $ 251 $ 91.75Deluxe Percent Regular Percent Price $900 100% $750.00 100%Cost 780* 87*** 574.50** 77***Unit gross profit $120 13%*** $175.50 23%***Total gross profit:($120 ⨯ 100,000) $12,000,000($175.50 ⨯ 800,000) $140,400,000*$529 + $251**$482.75 + $91.75***Rounded3. Using activity-based costing, a much different picture of the deluxe and regu-lar products emerges. The regular model appears to be more profitable. Per-haps it should be emphasized.4–131. JIT Non-JITSales a$12,500,000 $12,500,000Allocation b750,000 750,000a$125 ⨯ 100,000, where $125 = $100 + ($100 ⨯ 0.25), and 100,000 is the average order size times the number of ordersb0.50 ⨯ $1,500,0002. Activity rates:Ordering rate = $880,000/220 = $4,000 per sales orderSelling rate = $320,000/40 = $8,000 per sales callService rate = $300,000/150 = $2,000 per service callJIT Non-JITOrdering costs:$4,000 ⨯ 200 $ 800,000$4,000 ⨯ 20 $ 80,000Selling costs:$8,000 ⨯ 20 160,000$8,000 ⨯ 20 160,000Service costs:$2,000 ⨯ 100 200,000$2,000 ⨯ 50 100,000T otal $ 1,160,000 $ 340,000For the non-JIT customers, the customer costs amount to $750,000/20 = $37,500 per order under the original allocation. Using activity assignments, this drops to $340,000/20 = $17,000 per order, a difference of $20,500 per or-der. For an order of 5,000 units, the order price can be decreased by $4.10 per unit without affecting customer profitability. Overall profitability will decrease, however, unless the price for orders is increased to JIT customers.3. It sounds like the JIT buyers are switching their inventory carrying costs toEmery without any significant benefit to Emery. Emery needs to increase prices to reflect the additional demands on customer-support activities. Fur-thermore, additional price increases may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant. Emery should also immediately initiate discussions with its JIT cus-tomers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as long-term contracts. The benefits of long-term contracting may offset most or all of the increased costs from the additional demands made on other activities.4–141. Supplier cost:First, calculate the activity rates for assigning costs to suppliers: Inspecting components: $240,000/2,000 = $120 per sampling hourReworking products: $760,500/1,500 = $507 per rework hourWarranty work: $4,800/8,000 = $600 per warranty hourNext, calculate the cost per component by supplier:Supplier cost:Vance Foy Purchase cost:$23.50 ⨯ 400,000 $ 9,400,000$21.50 ⨯ 1,600,000 $ 34,400,000 Inspecting components:$120 ⨯ 40 4,800$120 ⨯ 1,960 235,200 Reworking products:$507 ⨯ 90 45,630$507 ⨯ 1,410 714,870 Warranty work:$600 ⨯ 400 240,000$600 ⨯ 7,600 4,560,000 Total supplier cost $ 9,690,430 $ 39,910,070Units supplied ÷400,000 ÷1,600,000Unit cost $ 24.23* $ 24.94**RoundedThe difference is in favor of Vance; however, when the price concession is con sidered, the cost of Vance is $23.23, which is less than Foy’s component.Lumus should accept the contractual offer made by Vance.4–14 Concluded2. Warranty hours would act as the best driver of the three choices. Using thisdriver, the rate is $1,000,000/8,000 = $125 per warranty hour. The cost as-signed to each component would be:Vance Foy Lost sales:$125 ⨯ 400 $ 50,000$125 ⨯ 7,600 $ 950,000$ 50,000 $ 950,000 U nits supplied ÷ 400,000 ÷1,600,000I ncrease in unit cost $ 0.13* $ 0.59**RoundedPROBLEMS4–151. Product cost assignment:Overhead rates:Patterns: $30,000/15,000 = $2.00 per DLHFinishing: $90,000/30,000 = $3.00 per DLHUnit cost computation:Duffel BagsPatterns:$2.00 ⨯ 0.1 $0.20$2.00 ⨯ 0.2 $0.40Finishing:$3.00 ⨯ 0.2 0.60$3.00 ⨯ 0.4 1.20Total per unit $0.80 $1.602. Cost before addition of duffel bags:$60,000/100,000 = $0.60 per unitThe assignment is accurate because all costs belong to the one product.4–15 Concluded3. Activity-based cost assignment:Stage 1:Pool rate = $120,000/80,000 = $1.50 per transactionStage 2:Overhead applied:Backpacks: $1.50 ⨯ 40,000* = $60,000Duffel bags: $1.50 ⨯ 40,000 = $60,000*80,000 transactions/2 = 40,000 (number of transactions had doubled)Unit cost:Backpacks: $60,000/100,000 = $0.60 per unitDuffel bags: $60,000/25,000 = $2.40 per unit4. This problem allows the student to see what the accounting cost per unitshould be by providing the ability to calculate the cost with and without the duffel bags. With this perspective, it becomes easy to see the benefits of the activity-based approach over those of the functional-based approach. The activity-based approach provides the same cost per unit as the single-product setting. The functional-based approach used transactions to allocate accounting costs to each producing department, and this allocation probably reflects quite well the consumption of accounting costs by each producing department. The problem is the second-stage allocation. Direct labor hours do not capture the consumption pattern of the individual products as they pass through the departments. The distortion occurs, not in using transac-tions to assign accounting costs to departments, but in using direct labor hours to assign these costs to the two products.In a single-product environment, ABC offers no improvement in product cost-ing accuracy. However, even in a single-product environment, it may be poss-ible to increase the accuracy of cost assignments to other cost objects such as customers.4–161. Plantwide rate = $660,000/440,000 = $1.50 per DLHOverhead cost per unit:Model A: $1.50 ⨯ 140,000/30,000 = $7.00Model B: $1.50 ⨯ 300,000/300,000 = $1.502. Departmental rates:Department 1: $420,000/180,000 = $2.33 per MHr*Department 2: $240,000/400,000 = $0.60 per DLHDepartment 1: $420,000/40,000 = $10.50 DLHDepartment 2: $240,000/40,000 = $6.00 per MHrOverhead cost per unit:Model A: [($2.33 ⨯ 10,000) + ($0.60 ⨯ 130,000)]/30,000 = $3.38Model B: [($2.33 ⨯ 170,000) + ($0.60 ⨯ 270,000)]/300,000 = $1.86Overhead cost per unit:Model A: [($10.50 ⨯ 10,000) + ($6.00 ⨯ 10,000)]/30,000 = $5.50Model B: [($10.50 ⨯ 30,000) + ($6.00 ⨯ 30,000)]/300,000 = $1.65*Rounded numbers throughoutA common justification is that of using machine hours for machine-intensivedepartments and labor hours for labor-intensive departments. Using this rea-soning, the first set of departmental rates would be selected (machine hours for Department 1 and direct labor hours for Department 2).3. Calculation of pool rates:Driver Pool RateBatch-level pool:Setup and inspection Product runs $320,000/100 = $3,200 per runUnit-level pool:Machine andmaintenance Machine hours $340,000/220,000 = $1.545 per MHr Note: Inspection hours could have been used as an activity driver instead of production runs.Overhead assignment:Model BBatch-level:Setups and inspection$3,200 ⨯ 40 $ 128,000$3,200 ⨯ 60 $ 192,000Unit-level:Power and maintenance$1.545 ⨯ 20,000 30,900$1.545 ⨯ 200,000 309,000Total overhead $ 158,900 $ 501,000Units produced ÷30,000 ÷ 300,000Overhead per unit $ 5.30 $ 1.674. Using activity-based costs as the standard, we can say that the first set ofdepartmental rates decreased the accuracy of the overhead cost assignment (over the plantwide rate) for both products. The opposite is true for the second set of departmental rates. In fact, the second set is very close to the activity assignments. Apparently, departmental rates can either improve or worsen plantwide assignments. In the first case, D epartment 1’s costs are assigned at a 17:1 ratio which overcosts B and undercosts A in a big way.Yet, this is the most likely set of rates at the departmental level! This raises some doubt about the conventional wisdom regarding departmental rates.4–171. Labor and gasoline are driver tracing.Labor (0.75 ⨯ $120,000) $ 90,000 Time = Resource driverGasoline ($3 ⨯ 6,000 moves) 18,000 Moves = Resource driverDepreciation (2 ⨯ $6,000) 12,000 Direct tracingTotal cost $ 120,0002. Plantwide rate = $600,000/20,000= $30 per DLHUnit cost:DeluxePrime costs $80.00 $160Overhead:$30 ⨯ 10,000/40,000 7.50$30 ⨯ 10,000/20,000 15$87.50 $1753. Pool 1: Maintenance $ 114,000Engineering 120,000Total $ 234,000Maintenance hours ÷4,000Pool rate $ 58.50Note:Engineering hours could also be used as a driver. The activities are grouped together because they have the same process, are both product lev-el, and have the same consumption ratios (0.25, 0.75).Pool 2: Material handling $ 120,000Number of moves ÷6,000Pool rate $ 20Pool 3: Setting up $ 96,000Number of setups ÷80Pool rate $ 1,200Note: Material handling and setups are both batch-level activities but have dif-ferent consumption ratios.Pool 4: Purchasing $ 60,000Receiving 40,000Paying suppliersTotal $ 130,000Orders processed ÷750Pool rate $ 173.33Note:The three activities are all product-level activities and have the same consumption ratios.Pool 5: Providing space $ 20,000Machine hours ÷10,000Pool rate $ 2Note: This is the only facility-level activity.4. Unit cost:Basic Deluxe Prime costs $ 3,200,000 $ 3,200,000Overhead:Pool 1:$58.50 ⨯ 1,000 58,500$58.50 ⨯ 3,000 175,500 Pool 2:$20 ⨯ 2,000 40,000$20 ⨯ 4,000 80,000 Pool 3:$1,200 ⨯ 20 24,000$1,200 ⨯ 60 72,000 Pool 4:$173.33 ⨯ 250 43,333$173.33 ⨯ 500 86,665 Pool 5:$2 ⨯ 5,000 10,000$2 ⨯ 5,000 10,000 Total $ 3,375,833 $ 3,624,165Units produced ÷40,000 ÷20,000Unit cost (ABC) $ 84.40 $ 181.21Unit cost (traditional) $ 87.50 $ 175.00The ABC costs are more accurate (better tracing—closer representation of actual resource consumption). This shows that the basic model was over-costed and the deluxe model undercosted when the plantwide overhead rate was used.1. Unit-level costs ($120 ⨯ 20,000) $ 2,400,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level ($20 ⨯ 20,000) 400,000Total cost $ 5,200,0002. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level costs 400,000Total cost $ 6,400,000The unit-based costs increase because these costs vary with the number of units produced. Because the batches and engineering orders did not change, the batch-level costs and product-level costs remain the same, behaving as fixed costs with respect to the unit-based driver. The facility-level costs are fixed costs and do not vary with any driver.3. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 30) 2,400,000Product-level costs ($80,000 ⨯ 12) 960,000Facility-level costs 400,000Total cost $ 7,360,000Batch-level costs increase as the number of batches changes, and the costs of engineering support change as the number of orders change. Thus, batches and orders increased, increasing the total cost of the model.4. Classifying costs by category allows their behavior to be better understood.This, in turn, creates the ability to better manage costs and make decisions.1. The total cost of care is $1,950,000 plus a $50,000 share of the cost of super-vision [(25/150) ⨯ $300,000]. The cost of supervision is computed as follows: Salary of supervisor (direct) $ 70,000Salary of secretary (direct) 22,000Capital costs (direct) 100,000Assistants (3 ⨯ 0.75 ⨯ $48,000) 108,000Total $ 300,000Thus, the cost per patient day is computed as follows:$2,000,000/10,000 = $200 per patient day(The total cost of care divided by patient days.) Notice that every maternity patient—regardless of type—would pay the daily rate of $200.2. First, the cost of the secondary activity (supervision) must be assigned to theprimary activities (various nursing care activities) that consume it (the driver is the number of nurses):Maternity nursing care assignment:(25/150) ⨯ $300,000 = $50,000Thus, the total cost of nursing care is $950,000 + $50,000 = $1,000,000.Next, calculate the activity rates for the two primary activities:Occupancy and feeding: $1,000,000/10,000 = $100 per patient dayNursing care: $1,000,000/50,000 = $20 per nursing hour。
Chapter 4 Exchange Rate Determination练习
Chapter 4 Exchange Rate Determination1. The value of the Australian dollar (A$) today is $0.73. Yesterday, the value of theAustralian dollar was $0.69. The Australian dollar ________ by _______%.A) depreciated; 5.80B) depreciated; 4.00C) appreciated; 5.80D) appreciated; 4.00ANSWER: CS t– S t –1S t –1SOLUTION: ($0.73 - $0.69)/$0.69 = 5.80%2. If a currency's spot rate market is ________, its exchange rate is likely to be __________ to a single large purchase or sale transaction.A) liquid; highly sensitiveB) illiquid; insensitiveC) illiquid; highly sensitiveD) none of the above.ANSWER: C3. _________ is not a factor that causes currency supply and demand schedules tochange.A) Relative inflation ratesB) Relative interest ratesC) Relative income levelsD) ExpectationsE) All of the above are factors that cause currency supply and demand schedules to change. ANSWER: E4. A large increase in the income level in Mexico along with no growth in the U.S. incomelevel is normally expected to cause (assuming no change in interest rates or other factors)a(n) ______ in Mexican demand for U.S. goods, and the Mexican peso should _______.A) increase; appreciateB) increase; depreciateC) decrease; depreciateD) decrease; appreciateANSWER: B收入水平提高或经济复苏增大货币消费量，造成货币贬值5. An increase in U.S. interest rates relative to German interest rates would likely________ the U.S. demand for euros and _________ the supply of euros for sale.A) reduce; increaseB) increase; reduceC) reduce; reduceD) increase; increase美国利率提高，人们更愿意去美国投资。
语言学 Chapter4 课后练习答案
语言学C h a p t e r4课后练习答案(总15页)-本页仅作为预览文档封面，使用时请删除本页-Chapter 4 Revision Exercises1. What is syntaxSyntax is a branch of linguistics that studies how words are combined to form sentences and the rules that govern the formation of sentences.2. What is phrase structure ruleThe grammatical mechanism that regulates the arrangement of elements . specifiers, heads, and complements) that make up a phrase is called a phrase structure rule.The phrase structural rule for NP, VP, AP, and PP can be written as follows:NP→(Det) N (PP) ...VP→(Qual) V (NP) ...AP→(Deg) A (PP) ...PP→(Deg) P (NP) ...We can formulate a single general phrasal structural rule in which X stands for the head N, V, A or P.The XP rule: XP→(specifier) X (complement)3. What is category How to determi ne a word’s categoryCategory refers to a group of linguistic items which fulfill the same or similar functions in a particular language such as a sentence, a noun phrase or a verb.To determine a word's category, three criteria are usually employed, namely meaning, inflection and distribution. The most reliable of determining a word’s category is its distribution.4. What is coordinate structure and what properties does it haveThe structure formed by joining two or more elements of the same type with the help of a conjunction is called coordinate structure.It has four important properties:1)there is no limit on the number of coordinated categories that can appearprior to the conjunction.2) a category at any level a head or an entire XP can be coordinated.3)coordinated categories must be of the same type.4)the category type of the coordinate phrase is identical to the category type ofthe elements being conjoined.5. What elements does a phrase contain and what role does each element playA phrase usually contains the following elements: head, specifier and complement. Sometimes it also contains another kind of element termed modifier.The role each element can play:Head:Head is the word around which a phrase is formed.Specifier:Specifier has both special semantic and syntactic roles. Semantically, it helps to make more precise the meaning of the head. Syntactically, it typically marks a phrase boundary.Complement:Complements are themselves phrases and provide information about entities and locations whose existence is implied by the meaning of the head.Modifier:Modifiers specify optionally expressible properties of the heads.6. What is deep structure and what is surface structureThere are two levels of syntactic structure. The first, formed by the XP rule in accordance with the head's subcategorization properties, is called deep structure (or D-structure). The second, corresponding to the final syntactic form of the sentence which results from appropriate transformations, is called surface structure (or S-structure).7. Indicate the category of each word in the following sentences.a) The old lady got off the bus carefully.Det A N V P Det N Advb) The car suddenly crashed onto the river bank.Det N Adv V P Det Nc) The blinding snowstorm might delay the opening of the schools.Det A N Aux V Det N P Det Nd) This cloth feels quite soft.Det N V Deg A8. The following phrases include a head, a complement, and a specifier. Draw the appropriate tree structure for each phrase.a) rich in mineralsAPA PPrich in mineralsb) often read detective storiesVPQual V NPoften read detective storiesc) the argument against the proposalsNPDet N PPthe argument against the proposalsd) already above the windowPPDeg P NPalready above the window9. The following sentences contain modifiers of various types. For each sentences, first identify the modifier(s), then draw the tree sentences.a) A crippled passenger landed the airplane with extreme caution.Modifiers: crippled(AdjP), with extreme caution(PP)SNP Infl VPAPDet A N Pst V NPDet N PPP NPAP NAA crippled passenger landed the airplane with extreme cautionb) A huge moon hung in the black sky.Modifiers: huge(AdjP), in the black sky(PP)SNP Infl VPDet AP N Pst V PPA P NPDet AP NA huge moon hung in the black skyc) The man examined his car carefully yesterday.Modifiers: carefully(AdvP), yesterday(AdvP)SNP Infl VPDet N Pst V NP AdvPDet N AdvP AdvAdvThe man examined his car carefully yesterdayd) A wooden hut near the lake collapsed in the storm.Modifiers: wooden(AdjP), in the storm(PP)SNP Infl VPDet AP N PP Pst V PPA P NP P NPDet N Det NA wooden hut near the lake collapsed in the storm10. The following sentences all contain conjoined categories. Draw a tree structure for each of the sentences.a) Jim has washed the dirty shirts and pants.SNP Infl VPN V NPDet AP N Con NAJim has washed the dirty shirts and pantsb) Helen put on her clothes and went out.SNP Infl VPN Pst V PP Con V PPP NP PDet NHelen put on her clothes and went outc) Mary is fond of literature but tired of statistics.SNP Infl VPN Pre V AP Con APA PP A PPP NP P NPN NMary is fond of literature but tired of statistics11. The following sentences all contain embedded clauses that function as complements of a verb, an adjective, a preposition or a noun. Draw a tree structure for each sentence.a) You know that I hate war.SNP Infl VPN Pre V NPCPC SNP Infl VPNP N Pre V NPNYou know that I hate warb) Gerry believes the fact that Anna flunked the English exam.SNP Infl VPN Pre V NPDet N CP-C SNP Infl VPNP N Pst V NPDet AP NAGerry believes the fact that Anna flunked the English examc) Chris was happy that his father bought him a Rolls-Royce.SNP Infl VPN Pst V APA CPC SNP NP Infl VPDet N Pst V NPN Det NChris was happy that his father bought him a Roll-Royced) The children argued over whether bats had wings.SNP Infl VPDet N Pst V PPP CPC SNP Infl VPN Plu V NPNThe children argued over whether bats had wings12. Each of the following sentences contains a relative clause. Draw the deep structure and the surface structure for each of these sentences.a) The essay that he wrote was excellent.Deep Structure: CPC SNP Infl VPDet N CP Pst V APNP Infl VPN Pst V NPNThe essay he wrote that was excellent Surface Structure: CPC SDeep Structure: CPC SNP Infl VPN Pst V NPDet N CPC SNP Infl VPN Pst V NPNHerbert bought a house she loved thatSurface Structure: CPC SNP Infl VPDet N CPC SNP NP Infl VPN N Pst V NPNHerbert bought a house that she loved ec) The girl whom he adores majors in linguistics.Deep Structure: CPC SNP Infl VPDet N CP Pre V PPC S P NPNP Infl VP NN Pre V NPNThe girl he adores whom majors in linguisticsSurface Structure: CPC SNP C S P NPNP Infl VP NN N Pre V NPNThe girl whom he adores e majors in linguistics13. The derivations of the following sentences involve the inversion transformation. Give the deep structure and the surface structure of each sentence.a) Would you come tomorrowDeep Structure: CPC SNP Infl VPN Aux V AdvPAdvYou would come tomorrowSurface Structure: CPC SInfl NP Infl VPAux N Aux V AdvPb) What did Helen bring to the partyDeep Structure:CPC SNP Infl VPN Pst V NPN PPP Det NPNHelen did bring what to the partySurface Structure: CPC SNP Infl NP Infl VPN Pst N Pst V NPc) Who broke the windowDeep Structure: CPC SNP Infl VPN Pst V NPDet NWho broke the windowSurface Structure: CPC SNP NP Infl VPN N Pst V NPDet N。
Introduction to Management Science 5th Edition, 课后习题答案 Chapter 4
CHAPTER 4 THE ART OF MODELING WITH SPREADSHEETSSOLUTION TO SOLVED PROBLEMS4.S1Production and Inventory Planning ModelSurfs U p p roduces h igh-‐end s urfboards. A c hallenge f aced b y S urfs U p i s t hat t heir d emand i s highly s easonal. D emand e xceeds p roduction c apacity d uring t he w arm s ummer m onths, b ut is v ery l ow i n t he w inter m onths. T o m eet t he h igh d emand d uring t he s ummer, S urfs U ptypically p roduces m ore s urfboards t han a re n eeded i n t he w inter m onths a nd t hen c arries inventory i nto t he s ummer m onths. T heir p roduction f acility c an p roduce a t m ost 50 b oards per m onth u sing r egular l abor a t a c ost o f $125 e ach. U p t o 10 a dditional b oards c an b e produced b y u tilizing o vertime l abor a t a c ost o f $135 e ach. T he b oards a re s old f or $200. Because o f s torage c ost a nd t he o pportunity c ost o f c apital, e ach b oard h eld i n i nventory f rom one m onth t o t he n ext i ncurs a c ost o f $5 p er b oard. S ince d emand i s u ncertain, S urfs U p would l ike t o m aintain a n e nding i nventory (safety s tock) o f a t l east 10 b oards d uring t he warm m onths (May–September) a nd a t l east 5 b oards d uring t he o ther m onths (October–April). I t i s n ow t he s tart o f J anuary a nd S urfs U p h as 5 b oards i n i nventory. T he f orecast o f demand o ver t he n ext 12 m onths i s s hown i n t he t able b elow. F ormulate a nd s olve a l inear programming m odel i n a s preadsheet t o d etermine h ow m any s urfboards s hould b e p roduced each m onth t o m aximize t otal p rofit.Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec10 14 15 20 45 65 85 85 40 30 15 15This i s a d ynamic p roblem w ith 12 t ime p eriods (months). T he a ctivities a re t he p roduction quantities i n e ach o f t he 12 m onths u sing r egular l abor a nd t he p roduction q uantities i n each o f t he 12 m onths u sing o vertime l abor.To g et s tarted, w e s ketch a s preadsheet m odel. E ach o f t he 12 m onths w ill b e a s eparate column i n t he s preadsheet. F or e ach m onth, t he r egular p roduction q uantity (a c hanging cell) m ust b e n o m ore t han t he m aximum r egular p roduction (50). S imilarly, f or e ach month t he o vertime p roduction q uantity (a c hanging c ell) m ust b e n o m ore t han t he maximum o vertime p roduction (10). E ach m onth w ill g enerate r evenue, i ncur r egular a nd overtime p roduction c osts, i nventory h olding c osts, a nd a chieve a r esulting p rofit. T he g oal will b e t o m aximize t he t otal p rofit o ver a ll 12 m onths. T his l eads t o t he f ollowing s ketch o f a s preadsheet m odel.The e nding i nventory e ach m onth w ill e qual t he s tarting i nventory (the g iven s tartinginventory f or J anuary, o r t he p revious m onth’s e nding i nventory f or f uture m onths) p lus a ll production (regular a nd o vertime) m inus t he f orecasted s ales. T he e nding i nventory a t t he end o f e ach m onth m ust b e a t l east t he m inimum s afety s tock l evel. T he r evenue w ill e qual the s elling p rice t imes f orecasted s ales. T he r egular (or o vertime) p roduction c ost w ill b e the r egular (or o vertime) p roduction q uantity t imes t he u nit r egular (or o vertime)production c ost. T he h olding c ost w ill e qual t he e nding i nventory t imes t he u nit h olding cost. T he m onthly p rofit w ill b e r evenue m inus b oth p roduction c osts m inus h olding c ost. Finally, t he t otal p rofit w ill b e t he s um o f t he m onthly p rofits. T he f inal s olved s preadsheet, formulas, a nd S olver i nformation a re s hown b elow.Unit Cost (Reg)Unit Cost (OT)Selling Price Holding Cost Starting Inventory<=Max Regular <=Max OTForecasted Sales Ending Inventory>=Safety StockThe v alues i n R egularProduction (C10:N10) a nd O TProduction (C14:N14) s how h ow m anysurf b oards S urfs U p s hould p roduce e ach m onth s o a s t o a chieve t he m aximum p rofit o f $31,150.Set Objective Cell: TotalProfit To: MaxBy Changing Variable Cells:RegularProduction, OTProduction Subject to the Constraints:RegularProduction <= MaxRegular OTProduction <= MaxOTEndingInventory >= SafetyStock Solver Options:Make Variables Nonnegative Solving Method: Simplex LP4.S2Aggregate Planning: Manpower Hiring/Firing/TrainingCool P ower p roduces a ir c onditioning u nits f or l arge c ommercial p roperties. D ue t o t he l owcost a nd e fficiency o f i ts p roducts, t he c ompany h as b een g rowing f rom y ear t o y ear. A lso, d ue to s easonality i n c onstruction a nd w eather c onditions, p roduction r equirements v ary f rommonth t o m onth. C ool P ower c urrently h as 10 f ully t rained e mployees w orking i nmanufacturing. E ach t rained e mployee c an w ork 160 h ours p er m onth a nd i s p aid a m onthly wage o f $4000. N ew t rainees c an b e h ired a t t he b eginning o f a ny m onth. D ue t o t heir l ack o f initial s kills a nd r equired t raining, a n ew t rainee o nly p rovides 100 h ours o f u seful l abor i n their f irst m onth, b ut a re s till p aid a f ull m onthly w age o f $4000. F urthermore, b ecause o f required i nterviewing a nd t raining, t here i s a $2500 h iring c ost f or e ach e mployee h ired. A fter one m onth, a t rainee i s c onsidered f ully t rained. A n e mployee c an b e f ired a t t he b eginning o f any m onth, b ut m ust b e p aid t wo w eeks o f s everance p ay ($2000). O ver t he n ext 12 m onths, Cool P ower f orecasts t he l abor r equirements s hown i n t he t able b elow. S ince m anagement anticipates h igher r equirements n ext y ear, C ool P ower w ould l ike t o e nd t he y ear w ith a t l east 12 f ully t rained e mployees. H ow m any t rainees s hould b e h ired a nd/or w orkers f ired i n e ach month t o m eet t he l abor r equirements a t t he m inimum p ossible c ost? F ormulate a nd s olve a linear p rogramming s preadsheet m odel.Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1600 2000 2000 2000 2800 3200 3600 3200 1600 1200 800 800This i s a d ynamic p roblem w ith 12 t ime p eriods (months). T he a ctivities a re t he n umber o fworkers t o h ire a nd f ire i n e ach o f t he 12 m onths.To g et s tarted, w e s ketch a s preadsheet m odel. E ach o f t he 12 m onths w ill b e a s eparate column i n t he s preadsheet. F or e ach m onth, t here a re c hanging c ells f or b oth t he n umber o f workers h ired a nd f ired. B ased o n t he v alues o f t hese c hanging c ells, w e c an d etermine t he number o f t rainees a nd t rained e mployees. T he n umber o f l abor h ours g enerated b y t he employees m ust b e a t l east t he r equired l abor h ours e ach m onth. F inally, l abor c osts (for trainees a nd t he t rained w orkforce), h iring c ost, a nd s everance p ay l eads t o a t otal m onthly cost. T he g oal w ill b e t o m inimize t he t otal c ost o ver a ll 12 m onths. T his l eads t o t he following s ketch o f a s preadsheet m odel.Labor Monthly WageHiring Cost Severance PayLabor Hours/Trainee/MonthLabor Hours/Trained Worker/MonthStarting Trained WorkforceMinimum to Start the TraineesNext YearTrained Employees >=Labor Hours Available>=Required Labor HoursWhen a n e mployee i s f irst h ired, h e o r s he i s a t rainee f or o ne m onth b efore b ecoming afully-‐trained e mployee. T herefore, t he n umber o f t rainees (row 14) i s e qual t o t he n umber of w orkers h ired i n t hat m onth, w hile t he n umber o f t rained e mployees (row 15) i s t henumber o f t rained e mployees a nd t rainees f rom t he p revious m onth m inus a ny e mployee that i s f ired. T he l abor h ours a vailable i n e ach m onth e quals t he s umproduct o f t he l abor hours p rovided b y e ach t ype o f w orker (trained o r t rainees) w ith t he n umber o f e ach t ype of e mployee. T he l abor c osts i n e ach m onth a re t he m onthly w age m ultiplied b y t he number o f e mployees. T he h iring c ost i s t he u nit h iring c ost m ultiplied b y t he n umber o f workers h ired. T he s everance p ay i s t he u nit s everance c ost m ultiplied b y t he n umber o f workers f ired. T hen, t he t otal m onthly c ost i s t he s um o f t he l abor c osts, h iring c ost, a nd severance p ay. F inally, t he t otal c ost w ill b e t he s um o f t he m onthly c osts. F or a rbitrary values o f w orkers h ired a nd f ired e ach m onth, t his l eads t o t he f ollowing s preadsheet.The S olver i nformation i s s hown b elow, f ollowed b y t he s olved s preadsheet.Thus, W orkersHired (C11:N11) s hows t he n umber o f w orkers C ool P ower s hould h ire e achmonth a nd W orkersFired (C12:N12) s hows t he n umber o f w orkers C ool P ower s hould f ire each m onth s o a s t o a chieve t he m inimum T otalCost (O26) o f $787,500.Solver ParametersSet Objective Cell: TotalCost To: MinBy Changing Variable Cells: WorkersHired, WorkersFired Subject to the Constraints:N15 >= MinimumToStartNewYearLaborHoursAvailable >= RequiredLaborHours WorkersHired = integer WorkersFired = integer Solver Options:Make Variables Nonnegative Solving Method: Simplex LP。
李广军-ASIC设计-习题答案_Chapter_4_Solutions
Problems4.1. Write a Verilog description for the following function.f (A, B, C, D) = Σm (0, 2, 4, 5, 6, 7, 9, 10, 11), d (1, 13)4.2. Write Verilog code for a 4-to-1 multiplexer with a tri-state output and an active lowOutputEnable input. The multiplexer has 4 data inputs (d0, d1, d2, d3) and 2 select inputs (s1, s0). Use case and if statements.e 2 of the multiplexers of Problem 4.2 to build an 8-to-1 multiplexer.e the 8-to-1 multiplexer of Problem 4.3 to implement the function of Problem 4.1.4.5.Show Verilog code for a cascadable 4-to-2 priority encoder. Your circuit should havean enable input, 4 data inputs, an enable output, an interrupt output, and two source id outputs. All inputs and outputs must be active high. For cascading purposes and to be able to use wired-OR logic, use tri-state for your id outputs. Adjust the details of your design for a better cascading capability.4.6.Write a Verilog description for a 4-bit adder-subtractor that adds when as is 1 andsubtracts when as is 0.4.7.Write a Verilog function to implement a 4-bit BCD to seven-segment display(BDC_to_7Seg) converter. Use vector inputs and outputs. Number your output segments from 0 to 6 in clock-wise direction starting with the top segment and ending with the middle segment.4.8.Show gate level details of the circuit described by the following Verilog code.module infer (q, d, e, c);input d, c;output q;reg q;always @(c or d or e)if (c == 1 && e == 0) q = d; else q = 1;endmodule4.9.Consider two 4-bit binary numbers A and B. Bits of A are a3, a2, a1 and a0, and bitsof B are b3, b2, b1, and b0. A is greater than B if a3 is 1 and b3 is 0, but if a3 and b3 are the same, then if a2 is 1 and b2 is 0, we can determine that A is greater than B. This evaluation continues until a0 and b0 are considered. If a0 and b0 are equal then A andB are equal. Using discrete gates and Verilog gate primitives build a 4-bit comparatorthat generates a 1 on its GT output when its 4-bit input A is greater than its B input, anda 1 on its EQ output when A and B are equal. Use the generate statement and otherVerilog iterative logic support structures.//1-bit comparator// 4- bit comparator by 1-bit comparatoring the comparator of Problem 4.9 and discrete logic gates, build a MIN circuit thattakes two 4-bit inputs and puts the smaller of its two inputs on its output. Write the Verilog description of the circuit.。
苏汝铿量子力学课后习题及答案chapter4
（4.40）
K dp 1 = [ p,V (r )] dt i=
（4.41）
在座标表象中， p = −i=∇ ，于是，
K
K K dp = −∇V = F dt
（4.42）
当 λ = 1 时，
（4.19）
B12 −λ
= 0 ⇒ λ = ±1
（4.20）
b1 = e− iα b2 , b2 = eiα b1
再结合归一化条件： (b1
*
（4.21）
b * ⎛ 1⎞ b2 )⎜ ⎟ =1 ⎝ b2 ⎠
b1 =
为方便讨论，取 γ = α = 0
1 iγ 1 i (γ +α ) e , b2 = e 2 2
由对易关系， px y − ypx = −i=δ xy ，可以得
K K K K [r , p 2 ] = [ x, px 2 ]i + [ y, p y 2 ] j + [ z , pz 2 ]k
易知， [ x, px ] = 2i=px ，所以，
2
（4.39）
K K dr p = 。 dt m
同理可得，
左乘 p ，得
∫
由
p (T + V ) p ' ϕ ( p ')dp ' = E ∫ p p ' ϕ ( p ')dp ' p '2 p2 p p' = δ ( p − p ') 2m 2m
语言学Chapter4Exercises含答案
语言学Chapter4Exercises含答案Chapter 4 From Word to TextI. Decide whether each of the following statements is true or false:1. Grammatical sentences are formed following a set of syntactic rules.2. The syntactic rules of any language are finite in number, but thereis no limit to the number of sentences native speakers ofthat language are able to produce and comprehend.3. An endocentric construction is also known as headed constructionbecause it has just one head4. Constituents that can be substituted for one another without lossof grammaticality belong to the same syntactic category. 5. In English syntactic analysis, four phrasal categories are commonly recognized and discussed, namely, noun phrase, verb phrase, infinitive phrase, and auxiliary phrase.6. Number and gender are categories of noun and pronoun.7. Word order plays an important role in the organization ofEnglish sentences.8. Like English, modern Chinese is a SVO language.9. In English the subject usually precedes the verb and the direct object usually follows the verb.10. A noun phrase must contain a noun, but other elements are optional.( 1-5 TTFTF 6-10 TTTTT )II.Fill in each of the following blanks with one word whichbegins with the letter given:1 A s________ is a structurally in dependent unit that usuallycomprises a number of words to form a complete statement, question or command2. A clause that takes a subject and a finite verb, and at the sametime structurally alone is known as an f__________ clause 3. The part of a sentence which comprises a finite verb or a verb phrase and which says something about the subject isgrammatically called p_________.4. A c_________ sentence contains two, or more, clauses, oneof which is incorporated into the other.5. In the complex sentence, the incorporated or subordinate clauseis normally called an e_______ clause.6. Major lexical categories are o___ categories in the sense thatnew words are constantly added.7. G_________ relations refer to the structural and logicalfunctional relations between every noun phrase and sentence8. A a__________ sentence consists of a single clause which contains a subject and a predicate and stands alone as its own sentence.9. A s__________ is a structurally independent unit that usually comprises a number of words to form a complete statement, question or command.10. A s__________ may be a noun or a noun phrase in a sentence that usually precedes the predicate.Answers:1. sentence2. finite3. predicate4. complex5. embedded6. open7. grammatical8. simple9. sentence 10. subjectIII. There are four given choices for each statement below. Mark the choice that can best complete the statement:1 The head of the phrase “the city Rome”is__________A the cityB RomeC cityD the city and Rome2. A __________ in the embedded clause refers to the introductory word that introduces the embedded clause.A. coordinatorB. particleC. PrepositionD. subordinator3 Phrase structure rules have ____ properties.A. recursiveB. grammaticalC. socialD. functional4. Phrase structure rules allow us to better understand _____________.A. how words and phrases form sentences.B. what constitutes the grammaticality of strings of wordsC. how people produce and recognize possible sentencesD. All of the above.5 The phras e “on the half” belongs to ________constructionA endocentricB exocentricC subordinateD coordinate6 . The theory of case condition accounts for the fact that __________.A. noun phrases appear only in subject and object positions.B. noun phrases can be used to modify another nounphraseC. noun phrase can be used in adverbial positionsD. noun phrase can be moved to any place if necessary.7 The sentence structure is ________.A. only linearB. Only hierarchicalC. compelD. both linear and hierarchical8. The syntactic rules of any language are ____ in number.A. largeB. smallC. finiteD. infinite9. The ________ rules are the rules that group words and phrases toform grammatical sentences.A. lexicalB. morphologicalC. linguisticD. combinational10 The sentence “They were wanted to remain quiet and not toexpose themselves” is a____________sentenceA simpleB coordinateC compound DcomplexAnswers:1 D2 D 3. A 4 D 5 B 6 A 7 D 8 C 9 D 10 A IV. Explain the following terms, using examples.1. Syntax2. IC analysis3. Hierarchical structureAnswers :1.Syntax: Syntax refers to the rules governing the way words arecombined to form sentences in a language, or simply, the study of the formation of sentences.2. IC analysis: Immediate constituent analysis, IC analysis forshort, refers to the analysis of a sentence in terms of its immediateconstituents –word groups (phrases), which are in turn analyzed into the immediate constituents of their own, and the process goes on until the ultimate sake of convenience.3. Hierarchical structure: It is the sentence structure that groupswords into structural constituents and shows the syntactic category of each structural constituent, such as NP, VP and PP. V. Answer the following questions:1. What are the major types of sentences? Illustrate them with examples.2. What are endocentric construction and exocentric construction?3. Draw a tree diagram according to the PS rules to show the deep structure of the sentence:The child asked for a new book4. What are the major types of sentences according to traditional approach? Illustrate them with examples ？Answers :1. Traditionally, there are three major types of sentences. They are simple sentence, coordinate( compound) sentence, and complex sentence. A simple sentence consists of a single clause which contains a subject and a predicate and stands alone as its own sentence, for example: John reads extensively. A coordinate sentence contains two clauses joined by a linking word that is called coordinating conjunction, such as "and", "but", "or". For example: John is reading a linguistic book, and Mary is preparing for her history exam. A complex sentence contains two, or more, clauses, one of which is incorporated into the other. The two clauses in a complex sentence do not have equal status, one is subordinate to the other. For example: Before John gave her a lecture, Mary showed no interest in linguistics.2. An endocentric construction is one whose distribution is functionally equivalent, or approaching equivalence, to one of its constituents, which serves as the center, or head, of the whole. A typical example is the three small children with children as itshead. The exocentric construction, opposite to the first type, is defined negatively as a construction whose distribution is not functionally equivalent to any of its constituents. Prepositional phrasal like on the shelf are typical examples of this type.3.略4. Traditionally, there are three major types of sentences. They aresimple sentence, coordinate( compound) sentence, and complex sentence. A simple sentence consists of a single clause which contains a subject and a predicate and stands alone as its own sentence, for example: John reads extensively. A coordinate sentence contains two clauses joined by a linking word that is called coordinating conjunction, such as "and", "but", "or". For example: John is reading a linguistic book, and Mary is preparing for her history exam. A complex sentence contains two, or more, clauses, one of which is incorporated into the other. The two clauses in a complex sentence do not have equal status, one is subordinate to the other. For example: Before John gave her a lecture, Mary showed no interest in linguistics.。
语言学Chapter4Syntax参考答案
Chapter 4 Syntax（部分练习要求画树形图，这里只作初步的替代性的成分划分，仅供参考）1. Indicate the category of each word in the following sentences.a) The old lady suddenly left.Det A N Adv Vb) The car stopped at the end of the road.Det N V P Det N P Det Nc) The snow might have blocked the road.Det N Aux Infl V Det Nd) He never appears quite mature.N Qual V Deg A2. The following phrases include a head, a complement, and a specifier. Draw the appropriate tree structure for each.a) full of peopleXP(AP) →specifier ( ) Deg.+head (full) A+ complement (of people) PPb) a story about a sentimental girlXP(NP) →specifier (a) Det+head (story) N +complement (about a sentimental girl) PPc) often read detective storiesXP(VP) →specifier (often) Qual+head (read) V +complement (detective stories) NPd) the argument against the proposalsXP(NP) →specifier (the) Det+head (argument) N +complement (against the proposals) PPe) move towards the windowXP(VP) →specifier ( ) Qual+head (move) V +complement ( ) NP+modifier (towards thewindow) PP XP(NP) →specifier ( ) Det+head (move) N +complement (towards the window) PP3. Draw phrase structure trees for each of the following sentences.a) The jet landed.S →NP (The jet)+VP (landed)b) Marie became very ill.S →NP (Marie)+VP (became very ill)c) What will you talk about?S →NP (you)+ Infl(will)+VP (talk about what)Move Infl to the left of the subject NP.Move the wh-phrase to the beginning of the sentence.d) The apple might hit the man.S →NP (The apple)+ Infl(might)+VP (hit the man)e) He often reads detective stories.S →NP (He)+VP (often reads detective stories)4. The following sentences contain modifiers of various types. For each sentence, first identify the modifier(s), then draw the tree structures.（蓝色为名词的修饰语，褐色为动词的修饰语）a) A frightened passenger landed the crippled airplane.b) A huge moon hung in the black sky.c) An unusual event occurred before the meeting.d) A quaint old house appeared on the grassy hill.5. The following sentences all contain conjoined categories. Draw a tree structure for each of the sentences.a) Jim has washed the dirty shirts and pants.b) Helen put on her clothes and went out.c) Mary is fond of literature but tired of statistics.d) The detective went out and the mysterious man came in.e) Crusoe knows that spring will come and the snow will melt.6. The following sentences all contain embedded clauses that function as complements of a verb, an adjective, a preposition or a noun. Draw a tree structure for each sentence.a) Y ou know that I hate war.b) He said that Tom asked whether the class was over.（此句有两个层面的嵌入从句）c) Gerry can't believe the fact that Anna flunked the English exam.d) Chris was happy that his father bought him a Rolls-Royce.e) The children argued over whether bats had wings.7. Each of the following sentences contains a relative clause. Draw the deep structure and the surface structure trees for each of these sentences.a) The essay that he wrote was too long.b) The dog that he keeps bites.c) Herbert found the man she loved.d) The girl whom he often quarrels with majors in linguistics.8. The derivations of the following sentences involve the inversion transformation. Give the deep structure and the surface structure of each of these sentences. （褐色为深层结构，蓝色为表层结构）a) Would you come tomorrow?Y ou would come tomorrow.b) Can you pass me the newspaper?Y ou can pass me the newspaper.c) Should the student report the incident?The student should report the incident.d) What did you eat for lunch?Y ou eat what for lunch.e) Who should this be reported to?This should be reported to whom.f) What was Helen bringing to the party?Helen was bringing what to the party.以下不用彩色而用斜体和划底线表示区别：Chapter 4 Syntax《教程》p.64（部分练习要求画树形图，这里只作初步的替代性的成分划分，仅供参考）1. Indicate the category of each word in the following sentences.a) The old lady suddenly left.Det A N Adv Vb) The car stopped at the end of the road.Det N V P Det N P Det Nc) The snow might have blocked the road.Det N Aux Infl V Det Nd) He never appears quite mature.N Qual V Deg A2. The following phrases include a head, a complement, and a specifier. Draw the appropriate tree structure for each.a) full of peopleXP(AP) →specifier ( ) Deg.+head (full) A+ complement (of people) PPb) a story about a sentimental girlXP(NP) →specifier (a) Det+head (story) N +complement (about a sentimental girl) PPc) often read detective storiesXP(VP) →specifier (often) Qual+head (read) V +complement (detective stories) NPd) the argument against the proposalsXP(NP) →specifier (the) Det+head (argument) N +complement (against the proposals) PPe) move towards the windowXP(VP) →specifier ( ) Qual+head (move) V +complement ( ) NP+modifier (towards thewindow) PP XP(NP) →specifier ( ) Det+head (move) N +complement (towards the window) PP3. Draw phrase structure trees for each of the following sentences.a) The jet landed.S →NP (The jet)+VP (landed)b) Marie became very ill.S →NP (Marie)+VP (became very ill)c) What will you talk about?S →NP (you)+ Infl(will)+VP (talk about what)Move Infl to the left of the subject NP.Move the wh-phrase to the beginning of the sentence.d) The apple might hit the man.S →NP (The apple)+ Infl(might)+VP (hit the man)e) He often reads detective stories.S →NP (He)+VP (often reads detective stories)4. The following sentences contain modifiers of various types. For each sentence, first identify the modifier(s), then draw the tree structures.（斜体的为名词的修饰语，划底线的为动词的修饰语）a) A frightened passenger landed the crippled airplane.b) A huge moon hung in the black sky.c) An unusual event occurred before the meeting.d) A quaint old house appeared on the grassy hill.5. The following sentences all contain conjoined categories. Draw a tree structure for each of the sentences. （划底线的为并列的范畴）a) Jim has washed the dirty shirts and pants.b) Helen put on her clothes and went out.c) Mary is fond of literature but tired of statistics.d) The detective went out and the mysterious man came in.e) Crusoe knows that spring will come and the snow will melt.6. The following sentences all contain embedded clauses that function as complements of a verb, an adjective, a preposition or a noun. Draw a tree structure for each sentence.a) Y ou know that I hate war.b) He said that Tom asked whether the class was over.（此句有两个层面的嵌入从句）c) Gerry can't believe the fact that Anna flunked the English exam.d) Chris was happy that his father bought him a Rolls-Royce.e) The children argued over whether bats had wings.7. Each of the following sentences contains a relative clause. Draw the deep structure and the surface structure trees for each of these sentences.a) The essay that he wrote was too long.b) The dog that he keeps bites.c) Herbert found the man she loved.d) The girl whom he often quarrels with majors in linguistics.8. The derivations of the following sentences involve the inversion transformation. Give the deep structure and the surface structure of each of these sentences. （斜体的为深层结构，普通字体的为表层结构）a) Would you come tomorrow?You would come tomorrow.b) Can you pass me the newspaper?You can pass me the newspaper.c) Should the student report the incident?The student should report the incident.d) What did you eat for lunch?You eat what for lunch.e) Who should this be reported to?This should be reported to whom.f) What was Helen bringing to the party?Helen was bringing what to the party.。
IntermediateAccountingChapter4中级会计学第四章课后习题答案
Chapter 4The Income Statement and Statement of Cash FlowsQUESTIONS FOR REVIEW OF KEY TOPICSQuestion 4-5The term earnings quality refers to the ability of reported earnings (income) to predict a company’s future earnings. After all, an income statement simply reports on events that already have occurred. The relevance of any historical-based financial statement hinges on its predictive value.Question 4-7The process of intraperiod tax allocation matches tax expense or tax benefit with each major component of income, specifically continuing operations and any item reported below continuing operations. The process is necessary to achieve the desired result of separating the total income effects of continuing operations from the two separately reported items - discontinued operations and extraordinary items, and also to show the after-tax effect of each of those two components.Question 4-9Extraordinary items are material gains and losses that are both unusual in nature and infrequent in occurrence, taking into account the environment in which the entity operates.Question 4-11GAAP permit alternative treatments for similar transactions. Common examples are the choice among FIFO, LIFO, and average cost for the measurement of inventory and the choice among alternative revenue recognition methods. A change in accounting principle occurs when a company changes from one generally accepted treatment to another.In general, we report voluntary changes in accounting principles retrospectively. This means revising all previous periods’ financial statements as if the new method were used in those periods. In other words, for each year in the comparative statements reported, we revise the balance of each account affected. Specifically, we make those statements appear as if the newly adopted accounting method had been applied all along. Also, if retained earnings is one of the accounts whose balance requires adjustment (and it usually is), we revise the beginning balance of retained earnings for the earliest period reported in the comparative statements of shareholders’ equity (or statements of retained earnings if they’re presented instead).Then we create a journal entry to adjust all account balances affected as of the date of the change. In the first set of financial statements after the change, a disclosure note would describe the change and justify the new method as preferable. It also would describe the effects of the change on all items affected, including the fact that the retained earnings balance was revised in the statement of shareholders’ equity along with the cumulative effect of the change in retained earnings.An exception is a change in depreciation, amortization, or depletion method. These changes are accounted for as a change in estimate, rather than as a change in accounting principle. Changes in estimates are accounted for prospectively. The remaining book value is depreciated, amortized, or depleted, using the new method, over the remaining useful life.Question 4-15Comprehensive income is the total change in equity for a reporting period other than from transactions with owners. Reporting comprehensive income can be accomplished with a separate statement or by including the information in either the income statement or the statement of changes in shareholders’ equity.Question 4-22U.S. GAAP designates cash outflows for interest payments and cash inflows from interest and dividends received as operating cash flows. Dividends paid to shareholders are classified as financing cash flows. IFRS allows more flexibility. Companies can report interest and dividends paid as either operating or financing cash flows and interest and dividends received as either operating or investing cash flows. Interest and dividend payments usually are reported as financing activities. Interest and dividends received normally are classified as investing activitiesBRIEF EXERCISESBrief Exercise 4-6*$850,000 x 40%Note: Restructuring costs, interest revenue, and loss on sale of investments are included in income before income taxes and extraordinary item.Brief Exercise 4-9*$5,800,000 x 30%** Loss from operations of discontinued component:Impairment loss ($8 million book value less$7 million net fair value) $(1,000,000) Operating loss (3,600,000) Total before-tax loss $(4,600,000)EXERCISES Exercise 4-3* 30% x $440,000Pretax income from continuing operations $14,000,000Income tax expense (5,600,000) Income from continuing operations 8,400,000 Less: Net income 7,200,000 Loss from discontinued operations $1,200,000 $1,200,000 60%* = $2,000,000 = before tax loss from discontinued operations.*1-tax rate of 40% = 60%Pretax income of division $4,000,000 Add: Loss from discontinued operations 2,000,000 Impairment loss $6,000,000 Fair value of division’s assets$11,000,000 Add: Impairment loss 6,000,000 Book value of division’s assets$17,000,000Requirement 1This is a change in accounting estimate.Requirement 2$2,400,000 Cost$240,000 Previous annual amortization ($2,400,000 ÷ 10 years) x 21/2 yrs. 600,000 Amortization to date (2009-2011)1,800,000 Book value÷ 5 yrs. Estimated remaining life(given)$ 360,000 New annual amortizationTiger EnterprisesStatement of Cash FlowsFor the Year Ended December 31, 2011($ in thousands)Cash flows from operating activities:Net income $ 900Adjustments for noncash effects:Depreciation expense 240Changes in operating assets and liabilities:Decrease in accounts receivable 80Increase in inventory (40)Increase in prepaid insurance (30)Decrease in accounts payable (60)Decrease in administrative and other payables (100)Increase in income taxes payable 50Net cash flows from operating activities $1,040 Cash flows from investing activities:Purchase of plant and equipment (300) Cash flows from financing activities:Proceeds from issuance of common stock 100Proceeds from note payable 200Payment of dividends (1) (940)Net cash flows from financing activities(640)Net increase in cash 100 Cash, January 1 200 Cash, December 31 $ 300(1)Retained earnings, beginning $540+ Net income 900- Dividends x x = $940Retained earnings, ending $500The T-account analysis of the transactions related to operating cash flows is shown below. To derive the cash flows, the beginning and ending balances in the related assets and liabilities are inserted, together with the revenue and expense amounts from the income statements. In each balance sheet account, the remaining (plug) figure is the other half of the cash increases or decreases.Based on the information in the T-accounts above, the operating activities section of the SCF for Tiger Enterprises would be as shown next.Exercise 4-23 (concluded)Tiger EnterprisesStatement of Cash FlowsFor the Year Ended December 31, 2011($ in thousands)Cash flows from operating activities:Collections from customers $ 7,080Prepayment of insurance (130)Payment to inventory suppliers (3,460)Payment for administrative & other exp. (1,900)Payment of income taxes (550)Net cash flows from operating activities $ 1,040CPA / CMA REVIEW QUESTIONSCPA Exam Questions1. c. U.S. GAAP requires that discontinued operations be disclosed separatelybelow income from continuing operations.2. d.Other than sales, COGS, and administrative expenses, only the gain or lossfrom disposal of equipment is considered part of income from continuingoperations. Income from continuing operations was ($5,000,000 - 3,000,000- 1,000,000 + 200,000) = $1,200,000.3. a. In a single-step income statement, revenues include sales as well as otherrevenues and gains.Sales revenue $187,000Interest revenue 10,200Gain on sale of equipment 4,700Total $201,900The discontinued operations and the extraordinary gain are reported belowincome from continuing operations.4.a.The $400,000 impairment loss and the $1,000,000 loss from operationsshould be combined for a total loss of $1,400,000.5.d. The change in the estimate for warranty costs is based on new informationobtained from experience and qualifies as a change in accounting estimate. Achange in accounting estimate affects current and future periods and is notaccounted for by restating prior periods. The accounting change is a part ofcontinuing operations.6. a. Dividends paid to shareholders is considered a financing cash flow, not anoperating cash flow.7. c. Issuing common stock for cash is considered a financing cash flow, not aninvesting cash flow.CMA Exam Questions1.d. Discontinued operations and extraordinary gains and losses are shownseparately in the income statement, below income from continuing operations.The cumulative effect of most voluntary changes in accounting principle isaccounted for by retrospectively revising prior years’ financial statements.2.c.The operating section of a retailer’s income statement includes all revenuesand costs necessary for the operation of the retail establishment, e.g., sales,cost of goods sold, administrative expenses, and selling expenses.3 a. Extraordinary items should be presented net of tax after income fromoperations.PROBLEMSProblem 4-9Requirement 1Diversified Portfolio CorporationStatement of Cash FlowsFor the Year Ended December 31, 2011Cash flows from operating activities:Collections from customers (1)$880,000Payment of operating expenses (2)(660,000)Payment of income taxes (3)(85,000)Net cash flows from operating activities $135,000Cash flows from investing activities:Sale of investments 50,000Net cash flows from investing activities 50,000Cash flows from financing activities:Proceeds from issue of common stock 100,000Payment of dividends (80,000)Net cash flows from financing activities 20,000Increase in cash 205,000Cash and cash equivalents, January 1 70,000Cash and cash equivalents, December 31 $275,000(1)$900,000 in service revenue less $20,000 increase in accounts receivable.(2) $700,000 in operating expenses less $30,000 in depreciation less $10,000 increase in accounts payable.(3)$80,000 in income tax expense plus $5,000 decrease in income taxes payable.Problem 4-9 (concluded)Requirement 2Diversified Portfolio CorporationStatement of Cash FlowsFor the Year Ended December 31, 2011Cash flows from operating activities:Net income $120,000Adjustments for noncash effects:Depreciation expense 30,000Changes in operating assets and liabilities:Increase in accounts receivable (20,000)Increase in accounts payable 10,000Decrease in income taxes payable (5,000)Net cash flows from operating activities $135,000。
米什金 货币金融学 英文版习题答案chapter 4英文习题
Economics of Money, Banking, and Financial Markets, 11e, Global Edition (Mishkin) Chapter 4 The Meaning of Interest Rates4.1 Measuring Interest Rates1) The concept of ________ is based on the common-sense notion that a dollar paid to you in the future is less valuable to you than a dollar today.A) present valueB) future valueC) interestD) deflationAnswer: AAACSB: Application of Knowledge2) The present value of an expected future payment ________ as the interest rate increases.A) fallsB) risesC) is constantD) is unaffectedAnswer: AAACSB: Reflective Thinking3) An increase in the time to the promised future payment ________ the present value of the payment.A) decreasesB) increasesC) has no effect onD) is irrelevant toAnswer: AAACSB: Reflective Thinking4) With an interest rate of 6 percent, the present value of $100 next year is approximatelyA) $106.B) $100.C) $94.D) $92.Answer: CAACSB: Analytical Thinking5) What is the present value of $500.00 to be paid in two years if the interest rate is 5 percent?A) $453.51B) $500.00C) $476.25D) $550.00Answer: AAACSB: Analytical Thinking6) If a security pays $55 in one year and $133 in three years, its present value is $150 if the interest rate isA) 5 percent.B) 10 percent.C) 12.5 percent.D) 15 percent.Answer: BAACSB: Analytical Thinking7) To claim that a lottery winner who is to receive $1 million per year for twenty years has won $20 million ignores the process ofA) face value.B) par value.C) deflation.D) discounting the future.Answer: DAACSB: Analytical Thinking8) A credit market instrument that provides the borrower with an amount of funds that must be repaid at the maturity date along with an interest payment is known as aA) simple loan.B) fixed-payment loan.C) coupon bond.D) discount bond.Answer: AAACSB: Application of Knowledge9) A credit market instrument that requires the borrower to make the same payment every period until the maturity date is known as aA) simple loan.B) fixed-payment loan.C) coupon bond.D) discount bond.Answer: BAACSB: Application of Knowledge10) Which of the following are TRUE of fixed payment loans?A) The borrower repays both the principal and interest at the maturity date.B) Installment loans and mortgages are frequently of the fixed payment type.C) The borrower pays interest periodically and the principal at the maturity date.D) Commercial loans to businesses are often of this type.Answer: BAACSB: Reflective Thinking11) A fully amortized loan is another name forA) a simple loan.B) a fixed-payment loan.C) a commercial loan.D) an unsecured loan.Answer: BAACSB: Application of Knowledge12) A credit market instrument that pays the owner a fixed coupon payment every year until the maturity date and then repays the face value is called aA) simple loan.B) fixed-payment loan.C) coupon bond.D) discount bond.Answer: CAACSB: Application of Knowledge13) A ________ pays the owner a fixed coupon payment every year until the maturity date, when the ________ value is repaid.A) coupon bond; discountB) discount bond; discountC) coupon bond; faceD) discount bond; faceAnswer: CAACSB: Analytical Thinking14) The ________ is the final amount that will be paid to the holder of a coupon bond.A) discount valueB) coupon valueC) face valueD) present valueAnswer: CAACSB: Application of Knowledge15) When talking about a coupon bond, face value and ________ mean the same thing.A) par valueB) coupon valueC) amortized valueD) discount valueAnswer: AAACSB: Application of Knowledge16) The dollar amount of the yearly coupon payment expressed as a percentage of the face value of the bond is called the bond'sA) coupon rate.B) maturity rate.C) face value rate.D) payment rate.Answer: AAACSB: Application of Knowledge17) The ________ is calculated by multiplying the coupon rate times the par value of the bond.A) present valueB) face valueC) coupon paymentD) maturity paymentAnswer: CAACSB: Analytical Thinking18) If a $1000 face value coupon bond has a coupon rate of 3.75 percent, then the coupon payment every year isA) $37.50.B) $3.75.C) $375.00.D) $13.75Answer: AAACSB: Analytical Thinking19) If a $5,000 coupon bond has a coupon rate of 13 percent, then the coupon payment every year isA) $650.B) $1,300.C) $130.D) $13.Answer: AAACSB: Analytical Thinking20) An $8,000 coupon bond with a $400 coupon payment every year has a coupon rate ofA) 5 percent.B) 8 percent.C) 10 percent.D) 40 percent.Answer: AAACSB: Analytical Thinking21) A $1000 face value coupon bond with a $60 coupon payment every year has a coupon rate ofA) .6 percent.B) 5 percent.C) 6 percent.D) 10 percent.Answer: CAACSB: Analytical Thinking22) All of the following are examples of coupon bonds EXCEPTA) corporate bonds.B) U.S. Treasury bills.C) U.S. Treasury notes.D) U.S. Treasury bonds.Answer: BAACSB: Analytical Thinking23) A bond that is bought at a price below its face value and the face value is repaid at a maturity date is called aA) simple loan.B) fixed-payment loan.C) coupon bond.D) discount bond.Answer: DAACSB: Application of Knowledge24) A ________ is bought at a price below its face value, and the ________ value is repaid at the maturity date.A) coupon bond; discountB) discount bond; discountC) coupon bond; faceD) discount bond; faceAnswer: DAACSB: Analytical Thinking25) A discount bondA) pays the bondholder a fixed amount every period and the face value at maturity.B) pays the bondholder the face value at maturity.C) pays all interest and the face value at maturity.D) pays the face value at maturity plus any capital gain.Answer: BAACSB: Reflective Thinking26) Examples of discount bonds includeA) U.S. Treasury bills.B) corporate bonds.C) U.S. Treasury notes.D) municipal bonds.Answer: AAACSB: Analytical Thinking27) Which of the following are TRUE for discount bonds?A) A discount bond is bought at par.B) The purchaser receives the face value of the bond at the maturity date.C) U.S. Treasury bonds and notes are examples of discount bonds.D) The purchaser receives the par value at maturity plus any capital gains.Answer: BAACSB: Reflective Thinking28) The interest rate that equates the present value of payments received from a debt instrument with its value today is theA) simple interest rate.B) current yield.C) yield to maturity.D) real interest rate.Answer: CAACSB: Application of Knowledge29) Economists consider the ________ to be the most accurate measure of interest rates.A) simple interest rate.B) current yield.C) yield to maturity.D) real interest rate.Answer: CAACSB: Reflective Thinking30) For simple loans, the simple interest rate is ________ the yield to maturity.A) greater thanB) less thanC) equal toD) not comparable toAnswer: CAACSB: Application of Knowledge31) If the amount payable in two years is $2420 for a simple loan at 10 percent interest, the loan amount isA) $1000.B) $1210.C) $2000.D) $2200.Answer: CAACSB: Analytical Thinking32) For a 3-year simple loan of $10,000 at 10 percent, the amount to be repaid isA) $10,030.B) $10,300.C) $13,000.D) $13,310.Answer: DAACSB: Analytical Thinking33) If $22,050 is the amount payable in two years for a $20,000 simple loan made today, the interest rate isA) 5 percent.B) 10 percent.C) 22 percent.D) 25 percent.Answer: AAACSB: Analytical Thinking34) If a security pays $110 next year and $121 the year after that, what is its yield to maturity if it sells for $200?A) 9 percentB) 10 percentC) 11 percentD) 12 percentAnswer: BAACSB: Analytical Thinking35) The present value of a fixed-payment loan is calculated as the ________ of the present value of all cash flow payments.A) sumB) differenceC) multipleD) logAnswer: AAACSB: Analytical Thinking36) Which of the following are TRUE for a coupon bond?A) When the coupon bond is priced at its face value, the yield to maturity equals the coupon rate.B) The price of a coupon bond and the yield to maturity are positively related.C) The yield to maturity is greater than the coupon rate when the bond price is above the par value.D) The yield is less than the coupon rate when the bond price is below the par value. Answer: AAACSB: Reflective Thinking37) The ________ of a coupon bond and the yield to maturity are inversely related.A) priceB) par valueC) maturity dateD) termAnswer: AAACSB: Reflective Thinking38) The price of a coupon bond and the yield to maturity are ________ related; that is, as the yield to maturity ________, the price of the bond ________.A) positively; rises; risesB) negatively; falls; fallsC) positively; rises; fallsD) negatively; rises; fallsAnswer: DAACSB: Reflective Thinking39) The yield to maturity is ________ than the ________ rate when the bond price is ________ its face value.A) greater; coupon; aboveB) greater; coupon; belowC) greater; perpetuity; aboveD) less; perpetuity; belowAnswer: BAACSB: Reflective Thinking40) The ________ is below the coupon rate when the bond price is ________ its par value.A) yield to maturity; aboveB) yield to maturity; belowC) discount rate; aboveD) discount rate; belowAnswer: AAACSB: Reflective Thinking41) A $10,000 8 percent coupon bond that sells for $10,000 has a yield to maturity ofA) 8 percent.B) 10 percent.C) 12 percent.D) 14 percent.Answer: AAACSB: Analytical Thinking42) Which of the following $1,000 face-value securities has the highest yield to maturity?A) a 5 percent coupon bond selling for $1,000B) a 10 percent coupon bond selling for $1,000C) a 12 percent coupon bond selling for $1,000D) a 12 percent coupon bond selling for $1,100Answer: CAACSB: Analytical Thinking43) Which of the following $5,000 face-value securities has the highest yield to maturity?A) a 6 percent coupon bond selling for $5,000B) a 6 percent coupon bond selling for $5,500C) a 10 percent coupon bond selling for $5,000D) a 12 percent coupon bond selling for $4,500Answer: DAACSB: Analytical Thinking44) Which of the following $1,000 face-value securities has the highest yield to maturity?A) a 5 percent coupon bond with a price of $600B) a 5 percent coupon bond with a price of $800C) a 5 percent coupon bond with a price of $1,000D) a 5 percent coupon bond with a price of $1,200Answer: AAACSB: Analytical Thinking45) Which of the following $1,000 face-value securities has the lowest yield to maturity?A) a 5 percent coupon bond selling for $1,000B) a 10 percent coupon bond selling for $1,000C) a 15 percent coupon bond selling for $1,000D) a 15 percent coupon bond selling for $900Answer: AAACSB: Analytical Thinking46) Which of the following bonds would you prefer to be buying?A) a $10,000 face-value security with a 10 percent coupon selling for $9,000B) a $10,000 face-value security with a 7 percent coupon selling for $10,000C) a $10,000 face-value security with a 9 percent coupon selling for $10,000D) a $10,000 face-value security with a 10 percent coupon selling for $10,000 Answer: AAACSB: Analytical Thinking47) A coupon bond that has no maturity date and no repayment of principal is called a。
Chapter4课后答案
Unit 4The Incredible Shrinking EuropeExercises2. Fill in each blank of the following sentences with one of the phrases in the list given below. Make changes when necessary.1) China will adhere to the principle of developing high technology and realizingindustrialization to step up the commercialization, industrialization and internationalization of scientific and technological achievements.2) In the recent crisis no banks could manage to bail out the companies in financial pressure.3) In terms of the information from the Universe he is apathetic and sometimes irritable, he is like an ostrich sticking his head in sand.4) It will be up to the board to decide if the CEO should be removed.5) All our hopes rest upon the arrival of the shipment.6) The plan has already been worked out, and could be put into operation at a moment's notice.7) The whole machinery of civilization will break down if this doctrine wins in the war.8) His remarks hit home when he said that we did not work enough.9) Some analysts suspected that Toyota had pulled strings to stifle probes into its auto quality problems.10) Mercy is reaching out to those who have nothing to give back to you.3. Match the terms in column A with the explanations in column B:A ____________________ B_____________________________________1)free market A) Effects on the behavior of individuals causedby observation of the actions of others and theirconsequences. 32) coalition government B) An economic turmoil where companies gobankrupt, people are laid off, and markets aresluggish. There is a lot of panic in bothbusiness and daily lives.103) demonstration effects C) A market in which there is no economicinterventionby the state, except to enforceprivate contracts and the ownership of property.14) health insurance D) A qualified retirement plan set up by acorporation, labor union, government, or otherorganization for its employees. 75) human rights E) A form of collectivism by means of whichpeople collectively pool their risk, in this casethe risk of incurring medical expenses. 46) national interest F) The ability to obtain what one wants througheconomic or cultural means. It allows nations toexert their influence without using militarymeans or coercion. 97) pension scheme G) A fight or contention for territory, power,control, or resources between tow more partiesin a place or area.. 88) turf war H) Things of great importance to a nation,including its goals, visions and ambitions inpolitical, economic, cultural fields, etc. andactions, circumstances, and decisions to achievethem. 69) soft power I) A cabinet of a parliamentary government inwhich several parties cooperate. 210) economic crunch J) International norms that help to protectpeople everywhere in their basic rights andavoid any abuses. 54. Translate the following into Chinese.有什么能让欧洲振奋起来吗？当然：如果欧洲领导人能像20年前那样抓住时机，欧盟就将繁荣昌盛。
投资学第10版课后习题答案Chap004
CHAPTER 4: MUTUAL FUNDS AND OTHER INVESTMENTCOMPANIESPROBLEM SETS1. The unit investment trust should have lower operating expenses. Because the investment trust portfoliois fixed once the trust is established, it does not have to pay portfolio managers to constantly monitor and rebalance the portfolio as perceived needs or opportunities change. Because the portfolio is fixed, the unit investment trust also incurs virtually no trading costs.2. a. Unit investment trusts: Diversification from large-scale investing, lower transaction costsassociated with large-scale trading, low management fees, predictable portfolio composition,guaranteed low portfolio turnover rate.b. Open-end mutual funds: Diversification from large-scale investing, lower transaction costsassociated with large-scale trading, professional management that may be able to take advantageof buy or sell opportunities as they arise, record keeping.c. Individual stocks and bonds: No management fee; ability to coordinate realization of capital gainsor losses with investors’ personal tax situations; capability of designing portfolio to investor’sspecific risk and return profile.3. Open-end funds are obligated to redeem investor's shares at net asset value and thus must keep cash orcash-equivalent securities on hand in order to meet potential redemptions. Closed-end funds do not need the cash reserves because there are no redemptions for closed-end funds. Investors in closed-end funds sell their shares when they wish to cash out.4. Balanced funds keep relatively stable proportions of funds invested in each asset class. They are meantas convenient instruments to provide participation in a range of asset classes. Life-cycle funds are balanced funds whose asset mix generally depends on the age of the investor. Aggressive life-cycle funds, with larger investments in equities, are marketed to younger investors, while conservative life-cycle funds, with larger investments in fixed-income securities, are designed for older investors.Asset allocation funds, in contrast, may vary the proportions invested in each asset class by large amounts as predictions of relative performance across classes vary. Asset allocation funds therefore engage in more aggressive market timing.5.Unlike an open-end fund, in which underlying shares are redeemed when the fund is redeemed, a closed-end fund trades as a security in the market. Thus, their prices may differ from the NA V .6. Advantages of an ETF over a mutual fund:• ETFs are continuously traded and can be sold or purchased on margin.• There are no capital gains tax triggers when an ETF is sold (shares are just sold from oneinvestor to another).• Investors buy from brokers, thus eliminating the cost of direct marketing to individual smallinvestors. This implies lower management fees.Disadvantages of an ETF over a mutual fund:• Prices can depart from NA V (unlike an open-end fund).• There is a broker fee when buying and selling (unlike a no-load fund).7. The offering price includes a 6% front-end load, or sales commission, meaning that every dollar paidresults in only $0.94 going toward purchase of shares. Therefore: Offering price =06.0170.10$Load 1NAV -=-8.NAV = Offering price ⨯ (1 –Load) = $12.30 ⨯9. Stock Value Held by FundA$ 7,000,000 B12,000,000 C8,000,000 D 15,000,000 Total $42,000,000 Net asset value =000,000,4000,30$000,000,42$-10. Value of stocks sold and replaced = $15,000,000 Turnover rate = 000,000,42$000,000,15$, or 35.7%11. a. 40.39$000,000,5000,000,3$000,000,200$NAV =-= b. Premium (or discount) = NAVNAV ice Pr - = 40.39$40.39$36$-, or -8.6% The fund sells at an 8.6% discount from NA V .12. 100NAV NAV Distributions $12.10$12.50$1.500.088, or 8.8%NAV $12.50-+-+==13. a. Start-of-year price: P 0 = $12.00 ×End-of-year price: P 1 = $12.10 ×Although NA V increased by $0.10, the price of the fund decreased by. Rate of return = 100Distributions $11.25$12.24$1.500.042, or 4.2%$12.24P P P -+-+==b. An investor holding the same securities as the fund manager would have earned a rate of returnbased on the increase in the NA V of the portfolio:100NAV NAV Distributions $12.10$12.00$1.500.133, or 13.3%NAV $12.00-+-+==14. a. Empirical research indicates that past performance of mutual funds is not highly predictive offuture performance, especially for better-performing funds. While there may be some tendencyfor the fund to be an above average performer next year, it is unlikely to once again be a top 10%performer.b.On the other hand, the evidence is more suggestive of a tendency for poor performance to persist.This tendency is probably related to fund costs and turnover rates. Thus if the fund is among thepoorest performers, investors should be concerned that the poor performance will persist.15. NA V 0 = $200,000,000/10,000,000 = $20NA V 1 is based on the 8% price gain, less the 1% 12b-1 fee:NA V 1 = $20 ⨯ 1.08 ⨯20$+-.2138420.0$$Rate of return =, or 7.92%$2016. The excess of purchases over sales must be due to new inflows into the fund. Therefore, $400 million ofstock previously held by the fund was replaced by new holdings. , or 18.2%.17.Fees paid to investment managers were: 0.007 ⨯ $2.2 billion = $15.4 millionSince the total expense ratio was 1.1% and the management fee was 0.7%, we conclude that 0.4% must be for other expenses. Therefore, other administrative expenses were: 0.004 ⨯ $2.2 billion = $8.8 million.18.As an initial approximation, your return equals the return on the shares minus the total ofthe expense ratio and purchase costs: 12% - 1.2% - 4% = 6.8%.But the precise return is less than this because the 4% load is paid up front, not at the end of the year.To purchase the shares, you would have had to invest: $20,000/(1 - 0.04) = $20,833.The shares increase in value from $20,000 to: $20,000 ⨯ (1.12 - 0.012) = $22,160.The rate of return is: ($22,160 - $20,833)/$20,833 = 6.37%.19.20. a. $450,000,000$10,000000$10 44,000,000-=b. The redemption of 1 million shares will most likely trigger capital gains taxes which will lower the remaining portfolio by an amount greater than $10,000,000 (implying a remaining total value less than $440,000,000). The outstanding shares fall to 43 million and the NAV drops to below $10.21. Suppose you have $1,000 to invest. The initial investment in Class A shares is $940 net ofthe front-end load. After four years, your portfolio will be worth:$940 ⨯ (1.10)4Class B shares allow you to invest the full $1,000, but your investment performance net of 12b-1 fees will be only 9.5%, and you will pay a 1% back-end load fee if you sell after four years. Your portfolio value after four years will be:$1,000 ⨯ (1.095)4After paying the back-end load fee, your portfolio value will be:$1,437.66 ⨯Class B shares are the better choice if your horizon is four years.With a 15-year horizon, the Class A shares will be worth:$940 ⨯ (1.10)15For the Class B shares, there is no back-end load in this case since the horizon is greater than five years.Therefore, the value of the Class B shares will be:$1,000 ⨯ (1.095)15At this longer horizon, Class B shares are no longer the better choice. The effect of Class B's 0.5% 12b-1 fees accumulates over time and finally overwhelms the 6% load charged to Class A investors.22. a. After two years, each dollar invested in a fund with a 4% load and a portfolio return equal to rwill grow to: $0.96 ⨯ (1 + r– 0.005)2.Each dollar invested in the bank CD will grow to: $1 ⨯2.If the mutual fund is to be the better investment, then the portfolio return (r) must satisfy:0.96 ⨯ (1 + r– 0.005)220.96 ⨯ (1 + r– 0.005)2(1 + r– 0.005)21 + r1 + rTherefore: r > 0.0869 = 8.69%b. If you invest for six years, then the portfolio return must satisfy:0.96 ⨯ (1 + r– 0.005)66(1 + r– 0.005)61 + rr > 7.22%The cutoff rate of return is lower for the six-year investment because the “fixed cost” (theone-time front-end load) is spread over a greater number of years.c. With a 12b-1 fee instead of a front-end load, the portfolio must earn a rate of return (r ) thatsatisfies:1 + rIn this case, r must exceed 7.25% regardless of the investment horizon.23. The turnover rate is 50%. This means that, on average, 50% of the portfolio is sold and replaced withother securities each year. Trading costs on the sell orders are 0.4% and the buy orders to replace those securities entail another 0.4% in trading costs. Total trading costs will reduce portfolio returns by: 2 ⨯ 0.4% ⨯ 0.50 = 0.4%24. For the bond fund, the fraction of portfolio income given up to fees is:%0.4%6.0, or 15.0% For the equity fund, the fraction of investment earnings given up to fees is:%0.12%6.0, or 5.0% Fees are a much higher fraction of expected earnings for the bond fund and therefore may be a more important factor in selecting the bond fund.This may help to explain why unmanaged unit investment trusts are concentrated in the fixed income market. The advantages of unit investment trusts are low turnover, low trading costs, and low management fees. This is a more important concern to bond-market investors.25. Suppose that finishing in the top half of all portfolio managers is purely luck, and that the probability ofdoing so in any year is exactly ½. Then the probability that any particular manager would finish in the top half of the sample five years in a row is (½)5 = 1/32. We would then expect to find that [350 ⨯ (1/32)] = 11 managers finish in the top half for each of the five consecutive years. This is precisely what we found. Thus, we should not conclude that the consistent performance after five years is proof of skill. We would expect to find 11 managers exhibiting precisely this level of "consistency" even if performance is due solely to luck.。
操作系统课后习题答案（4~6章）
操作系统课后习题答案（4~6章）Chapter 41、存储管理主要研究的内容是：内存存储分配；地址再定位；存储保护；存储扩充的⽅法。
2、什么是虚拟存储器？实现虚存的物质基础是什么？虚存实际上是⼀个地址空间，它有OS产⽣的⼀个⽐内存容量⼤的多的“逻辑存储器”。
其物质基础是：⼀定容量的主存；⼤容量的辅存（外存）和地址变化机构（容量受计算机的地址位数限定）。
有3类虚存：分页式、分段式和段页式。
引⼊虚存的必要性：逻辑上扩充内存容量，实现⼩内存运⾏⼤作业的⽬的；可能性：其物质基础保证。
3、某页式管理系统，主存容量为64KB，分成16块，块号为0，1，2，3，4……，15。
设某作业有4页，其页号为0，1，2，3。
被分别装⼊主存的2，4，1，6块。
试问：（1）该作业的总长度是多少字节？（2）计算出该作业每⼀页在主存中的起始地址。
（3）若给出逻辑地址[0，100]、[1，50]、[2，0]、[3，60]，请计算出相应的内存地址。
解：（1）每块的长度=64KB/16=4KB；因为块与页⾯⼤⼩相等，每页容量=4KB；故作业的总长度为：4KB*4=16KB。
（2）因为页号为0，1，2，31，6块中，即PMT为：所以，该作业的：第0页在内存中的起始地址为4K*2=8K；第1页在内存中的起始地址为4K*4=16K；第2页在内存中的起始地址为4K*1=4K；第3页在内存中的起始地址为4K*6=24K；（3）对应内存地址：逻辑地址[0，100]的内存地址为4K*2+100=8192+100=8292；逻辑地址[1，50]的内存地址为4K*4+50=16384+50=16434；逻辑地址[2，0]的内存地址为4K*1+0=4096；逻辑地址[3，60]的内存地址为4K*6+60=24K+60=24576+60=24636。
试回答：（1）给定段号和段内地址，完成地址变换过程。
（2）计算[0，430]、[1，10]、[2，500]、[3，400]的内存地址。
微机原理及应用(吴宁) 习题答案chapter4
V AR1 Array V AR2V AR3V AR4V AR54-3(1) DA TA1 DB 86H, 27H, 23H, 00H, 24H, 1AH(2) DA TA2 DW 0B430H, 1062H(3) DA TA3 DB 4 DUP(20H), 20,0, 6 DUP(1,2)4-4(1)V AR1的偏移地址是30H，V AR2的偏移地址是3AH(2)CNT=16(3)02HSRGMOV MACRO DEST, SOURCE,LENLEA SI, SOURCELEA DI, DESTMOV CX, LENCLDREP MOVS DEST, SOURCEENDM4-8(1) 错源操作数和目标操作数长度不匹配(2)对(3)错两个存储器操作数之间不可直接传送(4)错CS不可作为MOV指令的目标操作数(5)对(6)错没有[SI][DI]的寻址方式(7)错[BX-SI]不是正确的寻址方式(8)错操作数没指明类型(9)错立即数不可作为MOV指令的目标操作数(10)错[8-BX]不是正确的寻址方式4-9BX：数组ARRA Y的首地址CX：数组ARRA Y的元素个数——100SI：数组ARRA Y的元素类型值——24-10X DB ××××H，××××HY DB ××××H，××××HZ DB ××××H，××××H…MOV AX, WORD PTR XADD AX, WORD PTR YMOV WORD PTR Z, AXMOV AX, WORD PTR X+2ADC AX, WORD PTR Y+2MOV WORD PTR Z+2, AX4-12DA TA SEGMENTBASE DW P0, P1, ……,P9DA TA ENDSCODE SEGMENT…MOV AH, 01H ; 从键盘输入一个字符，其ASC码值在AL中INT 21HCMP AL, ‘A’; 判别字符是否位于‘A’到‘J’之间JB EXITCMP AL, ‘J’JA EXITSUB AL, ‘A’;在正确范围之内，根据表内地址分支MOV BL, ALMOV BH, 0SHL BX, 1JMP BASE[BX]P1:P2:…P9:EXIT: MOV AH, 4CHINT 21H….4-14略与课堂补充例题类似，注意其高位在前（处理上相应的做点调整）4-16略与P173例2类似4-17DA TA SEGMENTDA TA_W DW ××××H，××××H，…，××××HCOUNT DB ($-DA TA_W)/2COUT1 DB ? ;正数个数COUT2 DB ? ;负数个数COUT3 DB ? ;零的个数DA TA ENDSCODE SEGMENT…LEA SI, DA TA_WMOV CX, COUNTNEXT: CMP WORD PTR [SI], 0JGE AAINC COUT2JMP CCAA: JE BBINC COUT1JMP CCBB: INC COUT3CC: INC SIINC SILOOP NEXT…4-18略4-22LEA SI, STRINGMOV CX, 80MOV DL, -1DEC SINEXT: INC SIINC DLCMP BYTE PTR [SI], ‘‘LOOPNZ NEXTJZ EXITMOV DL, -1EXIT: MOV CL, DL…。
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第四章
1.简述使用游戏引擎的好处。
答：游戏引擎相当于游戏的底层框架平台，框架平台搭好后，只要往里填充内容就可以了。
如果把游戏引擎比拟为一个“游戏操作系统”，那么最终的游戏产品则可比拟为一个个具体地运行在“游戏操作系统”上的应用程序。
随着技术不断地提高，游戏引擎已经发展为一套由多个子系统共同构成的复杂系统，从建模、动画到光影和粒子特效，从物理系统、碰撞检测到文件管理、网络流量控制等，包括专业的编辑工具和插件，几乎涵盖了游戏程序设计过程中的所有重要环节，从而大大减少了人力物力资源。
2.游戏引擎一般都有哪些功能？
答：游戏引擎的常见功能有：光影效果，即场景中的光源对处于其中的人和物的影响方式；动画生成，引擎把动画系统预先植入游戏，方便动画师为角色设计丰富的动作造型；物理模拟；渲染；交互控制等。
3.请列举出几款当今市场上比较流行的游戏，并指出它所使用的游戏引擎。
答：《捕鱼达人》、《水果忍者》等，使用Cocos2d-x制作；《绝代双骄》、《摩卡世界》等，使用Unity3D制作；《暗影帝国》、《战争机器》、《镜之边缘》等，使用Unreal制作。
4.Cocos2d-x的核心类是那些？
答：Cocos2d-x的核心类包括：节点类、导演类、场景类、层类、精灵类。
5.Cocos2d-x中的事件处理机制包含哪几个步骤？
答：接收数据（Touch）->分发事件（EventDispatcher）->监听响应（EventListener）。
6.Cocos2d-x是如何管理内存的？
答：Cocos2d-x采用引用计数的方式来进行内存管理。
7.使用Cocos2d-x创建一个精灵，并在屏幕中显示出来。
答：（1）直接创建
auto sprite = Sprite::create( "sprite.png" );
this ->addChild(sprite);
（2）使用纹理来创建精灵
auto sprite1 = Sprite::createWithTexture(TextureCache::getInstance()->addImage
("sptite1.png"));
this ->addChild(sprite1);
（3）使用精灵帧来创建精灵
auto sprite2=Sprite::createWithSpriteFrameName( "sprite2.png" );
this ->addChild(sprite2);
8. Cocos2d-x的导演类采用了单例模式，试简述单例模式的概念。
答：单例模式是一种常用的软件设计模式。
在它的核心结构中只包含一个被称为单例的特殊类。
通过单例模式可以保证系统中一个类只有一个实例而且该实例易于外界访问，从而方便对实例个数的控制并节约系统资源。
如果希望在系统中某个类的对象只能存在一个，单例模式是最好的解决方案。
9.Cocos2d-x支持哪些3d模型格式？有何区别？
答：Cocos2d-x支持obj、c3t、c3b三种模型格式，obj格式不支持动画，c3t是Json文本格式且体积大，c3b是二进制格式且体积小。
10.Cocos2d-x坐标系与标准屏幕坐标系有何区别？
答：Cocos2d-x坐标系的原点在屏幕左下角，x轴正方向向右，y轴正方向向上。
标准的屏幕坐标系的原点在屏幕左上角，x轴正方向向右，y轴正方向向下。
11.试查找相关资料，对Cocos2d-x与Unity3D引擎进行比较。
答：Unity3D的亮点是可视化编程，资源轻松导入，一键部署各个平台，拥有众多第三方插件，轻松处理音频/视频的兼容。
Cocos2d-x是拥有发达的开发者社区，能够方便的找到各种问题的解决方案。
spine、TexturePacker、Cocostudio等工具让引擎方便的处理各种资源，UI问题。
而且开源方式也使开发者很方便的研发出适合自己项目的编辑器。
Unity3D任何功能都可以拆分成单个组件来实现;Cocos2d-x开源的优势在于可以根据自身的需求进行自定义修改。
Unity3D对可视化编辑的支持更好，脚本编译时间很快，可以快速出原型出Demo Cocos2d-x更多是代码层面的编写，为了补充可视化编辑方面的问题推出了Cocos Studio 。