(a) Manufacturing overhead= Indirect factory labor+Indirect materials=48,900+80,800=129,700(b) Product costs=Direct labor+Direct materials used+Manufacturing overhead=69,100+137,600+129,700=336,400(c) Period costs=Factory utilities+Depreciation on factory equipment+ Sales salaries+ Depreciation on delivery trucks+Property taxes on factory building+Repairs to office equipment+Factory repairs+Advertising+Factory manager’s salary+Office supplies used=11,500+12,650+46,400+3,800+2,500+1,300+2,000+18,000+8,000+2,640=108,790
年初资产12万,负债7万,权益5万(资产=负债+权益)在该年,该公司收入为11万,支出为3万.净收入8万（资产和权益增加8万）投资2万（资产和权益增加2万），从retained earnings 里拿了6万用于个人（资产和权益下降6万）年底=5+8+2-6=9万权益我是CGA，不知道你是不是ACCA 可能有些表达上有些不同就干脆用中文吧
the SAR effort. Unlike some of the other cases Drabek and his colleagues studied, the decisionmaking structure was relatively flat. That is, the lead agencies (the Wichita Falls police department and the Texas Highway Patrol) did not dominate the decisionmaking process. In part, this might have been because emergency response activities were hampered by loss of electric power and telephone service. As a result, SAR teams operated more autonomously than in other disasters. In fact, the researchers found evidence of three distinct decisionmaking structures. City personnel thought the Highway Patrol and the city Civil Defense agency were the primary decisionmakers, whereas the county agencies viewed the county civil defense agency as the dominant decisionmaker. Finally, the state personnel considered the city police department to be the lead decisionmaker. Despite the loss of electric power and telephone service, the city EOC was able to operate with backup generators and emergency managers improvised radio communications with the support of federal resources. These resources became increasingly important as SAR units shifted to more challenging missions, such as large collapsed structures and water bodies (river and lakes), that exceeded the capabilities of emergent SAR teams staffed by impact area residents.307广而告之：相关文档：Chapter 7 Language, Culture, and Societychapter 7 formal and informal styleChapter 10 language and Computerchapter 7 Religion and beliefsChapter_10_verb_and_verb_phraseChapter 6 and Chapter 7chapter 9 and 10Signal and System chapter 7chapter 10 language and cultureWireless Communications - Chapter 7 - equalization, diversity, and channel coding(05-10)1UL21-2006 LP-Gas Hose2011青少年法制教育公务员面试套路Asynchronous Transfer Mode ATM - Part 2 Asynchronous Transfer Mode ....pdfBuilding Security and Access Control System.ppt下载文档：CHAPTER 7 (AND 10).doc 搜索更多：CHAPTER 7 (AND 10).doc 词条解释：CHAPTER 7 (AND 10).doc
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