中英文各一題，附加解析：
1、以下種成本最不可能被認為是固定生產(chǎn)間接費用?
A、用品
B、租金
C、財產(chǎn)稅
D、主管工資
1.A
用品成本隨作業(yè)水平的變化而變化。用品成本是變動的。
Question 1
The College Honor Society sells hot pretzels at the home football games.The frequency distribution of the demand for pretzels per game is presented as follows:
United Sales Volume Probability
2,000 pretzels .10
3,000 pretzels .15
4,000 pretzels .20
5,000 pretzels .35
6,000 pretzels .20
The pretzels are sold for $1.00 each, and the cost per pretzel is $.30. Any unsold pretzels are discarded because they will be stale before the next home game. The estimated demand for pretzels at the next home football game using an expected value approach is
A. Some amount other than those given.
B. 4,400 pretzels.
C. 4,000 pretzels.
D. 5,000 pretzels.
Question 1 B
A. The correct answer is given. See the correct answer for a complete explanation.
B. To solve the problem we should multiply each possible sales volume by its corresponding probability to find the weighted average, which is the expected value. It is calculated as follows: (2,000 × 0.10) + (3,000 × 0.15) + (4,000 × 0.20) + (5,000 × 0.35) + (6,000 × 0.20) = 4,400.
C. 4,000 pretzels is an average with equal weight given to each outcome and therefore is not calculated using the expected value approach.
D. 5,000 pretzels is calculated using the deterministic approach, using the most likely outcome or the sales volume corresponding with the highest probability level of 35%. This is not the expected value approach.
