题目内容
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[主观题]
Under the marginal costing system, in the aspect of fixed overhead, there is only _____variance.
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发布时间：2022-01-06
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更多“Under the marginal costing sys…”相关的问题
第1题
Under the marginal costing system, the sales volume variance is valued at standard ______ margin.
第2题
A company calculate the following under a standard absorption costing system. If the company changed to a standard marginal costing system, which variances could change in value？
A、the sales volume margin variance
B、total fixed overhead variance
C、total variable overhead variance
D、fixed overhead spending variance
第3题
Section BDirections: In this section, you will hear 3 short passages. At the end of each p
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： (30) "Marginal" lands might have low quality soil. Or they might be on a hillside that rises sharply. Or they might be in an area that gets limited rainfall. In any case, they are the last to be planted under good conditions and the first to be abandoned under bad conditions.
But there are uses for marginal lands. Most often they are used as grasslands for cattle, sheep or goats. A farmer might use native grasses or non-native seeds. Either way, it is important to establish good ground cover to avoid the loss of soil through erosion. But using marginal land for grazing is not as simple as it might sound Cattle can damage forage(草料) crops by eating down to the roots. Their weight also crushes the soil. That can make the ground too hard for growing. (31) A way to reduce the damage from overgrazing is to move animals from one field to another. Experts say rotational grazing like this is extremely important for marginal land.
Another use for marginal land is for tree crops. (32)Trees help support the soil. They reduce the damaging effects of wind and rain. And they can provide grazing animals with shade from the sun. Studies have shown that white pines grow well on marginal land. They grow fast and provide good quality wood There are slower-growing trees like the black walnut that provide a nut crop as well as wood Marginal lands need care. Failing to take care of them might only make a bad situation worse. But good planning can turn a marginal resource into a highly productive one.
(27)
A．Grassland for animals.
B．A land covered with trees.
C．A steep slope of a hill.
D．A land with fertile soil.
第4题
？Read the following extract from an article about monopolistic competition, and the questi
ons followed.
点击查看答案
？For each question 15—20, mark one letter (A, B, C, or D) on your Answer Sheet for the answer you choose.
Is the outcome in a monopolistically competitive market desirable from the standpoint of society as a whole？ Can policymakers improve on the market outcome？ There are no simple answers to these questions.
One source of inefficiency is the markup of price over marginal cost. Because of the markup, some consumers who value the good at more than the marginal cost of production (but less than the price) will be deterred from buying it. Thus, a monopolistically competitive market has the normal deadweight loss of monopoly pricing.
Although this outcome is clearly undesirable compared to the first-best outcome of price equal to marginal cost, there is no easy way for policymakers to fix the problem. To enforce marginal-cost pricing, policymakers would need to regulate all firms that produce differentiated products. Because such products are so common in the economy, the administrative burden of such regulation would be overwhelming. Moreover, the regulating monopolistic competitors would entail all the problems of regulating natural monopolies. In particular, because monopolistic competitors are making zero profits already, requiring them [% lower their prices to equal marginal cost would cause them to make losses. To keep these firms in business, the government would need to help them cover these losses. Rather than raising taxes to pay for these subsidies, policymakers may decide it is better to live with the inefficiency of monopolistic pricing.
Another way in which monopolistic competition may be socially inefficient is that the number of firms in the market may not be the "ideal" one. That is, there may be too much or too little entry. One way to think about this problem is in terms of the externalities associated with entry. Whenever a new firm considers entering the market with a new product, it considers only the profit it would make. Yet its entry would also have two external effects: a) The product-variety externality: Because consumers get some consumer surplus from the introduction of a new product, there is a positive externality associated with entry; b) The business-stealing externality: Because other firms lose customers and profits from the entry of a new competitor, there is a negative externality associated with entry. Thus in a monopolistically competitive market, there are both positive and negative externalities associated with the entry of new firms. Depending on which externality is larger, a monopolistically competitive market could have either too few or too many products. Both of these externalities are closely related to the conditions for monopolistic competition. The former arises because a new firm would offer a product different from those of the existing firms. The latter arises because firms post a price above marginal cost and, therefore, are always eager to sell additional units. Conversely, because perfectly competitive firms produce identical goods and charge a price equal to marginal cost, neither of these externalities exists under perfect competition.
In the end, we can conclude only that monopolistically competitive markets do not have all the desirable welfare properties of perfectly competitive markets. That is, the invisible hand does not ensure that total surplus is maximized under monopolistic competition. Yet because the inefficiencies are subtle, hard to measure, and hard to fix, there is no easy way for public policy to improve the market outcome.
Who will be prevented from buying the good？
A．Some consumers who also estimate the value of the good at more than the marginal cost of production.
B．Some consumers who estimate the price of the good at more than the marginal cost of the production.
C．Some consumers who have a high opinion of the good at more than the marginal cost of the production.
D．Some consumers who estimate the worth of the good at more than the marginal cost of the production.
第5题
Is the outcome in a monopolistically （垄断地) competitive market desirable from the standp
Is the outcome in a monopolistically (垄断地) competitive market desirable from the standpoint of society as a whole？ Can policymakers improve on the market outcome？ There are no simple answers to these questions.
One source of inefficiency is the markup (涨价) of price over marginal cost. Because of the markup, some consumers who value the good at more than the marginal cost of production (but less than the price) will be deterred (被阻止) from buying it. Thus, a monopolistically competitive market has the normal deadweight loss of monopoly .pricing.
Although tins outcome is clearly undesirable compared to the first-best outcome of price equal to marginal cost, there is no easy way for policymakers to-fix the problem. To enforce marginal-cost pricing, policymakers would need to regulate all firms that produce differentiated products. Because such products are so common in the economy, the administrative burden of such regulation would be overwhelming. Moreover, the regulating monopolistic competitors would entail all the problems of regulating natural monopolies. In particular, because monopolistic competitors are making zero profits already, requiring them to lower their prices to equal marginal cost would cause them to make losses. To keep these firms in business, the government would need to help them cover these losses. Rather than raising taxes to pay for these subsidies, policymakers may decide it is better to live with tile inefficiency of monopolistic pricing
Another way in which monopolistic competition may be socially inefficient is that the number of firms in the market may not be the "ideal" one. That is, there may be too much or too little entry. One way to think about this problem is in terms of the externalities associated with entry. Whenever a new firm considers entering the market with a new product, it considers only the profit it would make. Yet its entry would also have two external effects: a) The product-variety externality: Because consumers get some consumer surplus from the introduction of a new product, there is a positive externality associated with entry b) The business-stealing externality: Because other firms lose customers and profits from the entry of a new competitor, there is a negative externality associated with entry. Thus in a monopolistically competitive market, there are both positive and negative externalities associated with the entry of new firms. Depending on which externality is larger, a monopolistically competitive market could have either too few or too many products. Both of these externalities are closely related to the conditions for monopolistic competition. The former arises because a new firm would offer a product different from those of the existing firms. The latter arises because firms post a price above marginal cost and, therefore, are always eager to sell additional units. Conversely, because perfectly competitive firms produce identical goods and charge a price equal to marginal cost, neither of these externalities exists under perfect competition.
In the end, we can conclude only that monopolistically competitive markets do not have all the desirable welfare properties of perfectly competitive markets. That is, the invisible hand does not ensure that total surplus is maximized under monopolistic competition. Yet because the inefficiencies are subtle, hard to measure, and hard to fix, there is no easy way for public policy to improve the market outcome.
Who will be prevented from buying the good？
A．Some consumers who also estimate the value of the good at more than the marginal cost of production.
B．Some consumers who estimate the price of the good at more than the marginal cost of the production.
C．Some consumers who have a high opinion of the good at more than the marginal cost of the production.
D．Some consumers who estimate the worth of the good at more than the marginal cost of the production.
第6题
Let us consider what science and technology have to contribute to the food problem. The si
Let us consider what science and technology have to contribute to the food problem.
The simplest way to increase food production, one might suppose, is to bring more land 【C1】______ cultivation and put more people to work on it. Some of the underdeveloped countries have resorted to this 【C2】______ approach, without notable success. It contains several fallacies. For one thing, it usually means 【C3】______ into marginal lands where the soil and climatic conditions give a poor 【C4】______ . Cultivation may quickly deplete this soil,【C5】______ it for pasture or forest growth. It is often possible, of course, to turn such lands into useful farms by agricultural 【C6】______ ; for instance, a sophisticated knowledge of how to use the available water【C7】______ an irrigation system may reclaim semi-arid grasslands for crop-growing. But the cultivation of marginal lands i6 in any case unsuccessful【C8】______ it is carried out by farmers with a centuries - old tradition of experience or by modern ex pelts with a detailed knowledge of the【C9】______ conditions and the varieties of crops that are suitable for those conditions. Such knowledge is【C10】______ absent in the underdeveloped countries.
【C11】______ , we know that highly developed countries have not increased the【C12】______ of acres under cultivation, 【C13】______ on the contrary have 【C14】______ their marginal lands and steadily reduced the proportion of the population engaged in farming. Efficient farming【C15】______ concentration on the most efficient lands, and it results in greater production with【C16】______ people. The problem of the underdeveloped countries, then is to increase the【C17】______ of their farms and farmers. This would allow them to industrialize and to feed their people more adequately. It is not easy to【C18】______ , how ever. The farmers are conservative and resistant to change【C19】______ their methods of cultivation. The underdeveloped countries are greatly in need of studies and experiments to help them to【C20】______ modern agricultural methods to their own conditions.
【C1】
A．under
B．of
C．by
D．in
第7题
Let us consider what science and technology have to contribute to the food problem.The sim
Let us consider what science and technology have to contribute to the food problem.
The simplest way to increase food production, one might suppose, is to bring more land【B1】cultivation and put more people to work on it. Some of the underdeveloped countries have resorted to this【B2】approach, without notable success. It contains several fallacies. For one thing, it usually means【B3】into marginal lands where the soil and climatic conditions give a poor【B4】. Cultivation may quickly deplete this soil,【B5】it for pasture or forest growth. It is often possible, of course, to turn such lands into useful farms by agricultural【B6】; for instance, a sophisticated knowledge of how to use the available water【B7】an irrigation system may reclaim semi-arid grasslands for crop-growing. But the cultivation of marginal lands is in any case unsuccessful【B8】it is carried out by farmers with a centuries-old tradition of experience or by modern experts with a detailed knowledge of the【B94】conditions and the varieties of crops that are suitable for those conditions. Such knowledge is【B10】absent in the underdeveloped countries.
【B11】, we know that highly developed countries have not increased the【B12】of acres under cultivation,【B13】on the contrary have【B14】their marginal lands and steadily reduced the proportion of the population engaged in fanning. Efficient fanning【B15】concentration on the most efficient lands, and it results in greater production with【B16】people. The problem of the underdeveloped countries, then is to increase the【B17】of their farms and farmers. This would allow them to industrialize and to feed their people more adequately. It is not easy to【B18】, however. The farmers are conservative and resistant to change【B19】their methods of cultivation. The underdeveloped countries are greatly in need of studies and experiments to help them to【B20】modern agricultural methods to their own conditions.
【B1】
A．under
B．of
C．by
D．in
第8题
If average cost is decreasing,
A、marginal cost equals average cost.
B、marginal cost exceeds average cost.
C、marginal cost is less than average cost.
D、Not enough information is given.
第9题
In the specific factors model, a country's production possibility frontier is ________ because of ________.
A、a straight line; diminishing marginal returns
B、a curved line; diminishing marginal returns
C、a straight line; constant marginal returns
D、a curved line; constant marginal returns
第10题
When monopolistic profit has been maximized, its marginal cost is ___ than its marginal revenue.
A、bigger
B、smaller
C、equal to
D、all above options are
