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使用自有资金也应计算利息收入，这种利息从成本角度看是（）。
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用自有资金也应计算利息收入这种利息从成本角度看是
固定成本
隐含成本
会计成本
生产成本
企业使用自有的资金应计算利息从成本角度看这种利息属于
固定成本
显成本
隐成本
会计成本
企业运用自有的资金应计算利息从成本角度看这种利息属于
固定成本
显成本
隐成本
会计成本
使用自有资金也应计算利息收入这种利息从成本角度 看是
固定成本
会计成本
隐性成本
以上都不是
企业使用自有的资金应计算利息从成本的含义来看这种利息属 于
固定成本
显成本
隐成本
会计成本
是隐性成本
使用自己开发的技术应计算的收入
使用自有资金应得到的利息收入
使用自有房屋应得到的租金收入
正常利润
向管理人员支付薪水
应计收利息的计提分录
借：应计收XX利息—应计收XX利息收入户
贷：XX利息收入—XX利息收入户
借：XX利息支出—XX利息支出户
贷：应付XX利息—应付XX利息户
借：应付XX利息—应付XX利息户
贷：XX利息支出
借：XX利息收入—XX利息收入户
贷：应计收XX利息—应计收XX利息收入户
企业使用自有的资金应计算利息从成本角度看这种利息属于
固定成本
显成本
隐成本
会计成本
下列项目应计入该商业银行营业额的是
给生产企业贷款取得的利息收入
给建设银行贷款取得的利息收入
自有资金贷款取得的利息收入
以储蓄存款发放贷款取得的利息收入
土地取得成本建设成本管理费用和销售费用无论它们是来自借贷资金还是自有资金都应计算利息
企业使用自有的资金应计算利息从成本角度看这种利息属于
固定成本
显成本
隐成本
会计成本
某企业在使用自有资金时计算利息这种利息从成本的角度看应该属于
显成本
隐成本
固定成本
会计成本
从成本角度看企业使用自有的资金应计算利息这种利息属于
固定成本
显成本
隐成本
会计成本
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根据下面内容回答171-175题 Everyproductonthemarkethasavarietyofcostsbuiltintoitbeforeitiseverputupforsaletoacustomer．Therearecostsofproductiontransportationstorageadvertisingandmore．Eachofthesecostsmustbringinsomeprofitateachstage:truckersmustprofitfromtransportingprod- uctsortheywouldnotbeinbusiness．Thuscostsalsoincludeseverallayersofprofits．Thesell-ingpriceofaproductmusttakeallofthesecostsandbuiltinprofitsintoconsideration．Thesell-ingpriceitselfconsistsofamarkupoverthetotalofallcostsanditisnormallybasedonaper-centageofthetotalcost. Themarkupmaybequitehigh90percentofcostoritmaybelow．Groceryitemsinasu-permarketusuallyhavealowmarkupwhileminkcoatshaveaveryhighone．Highmarkupshoweverdonotinthemselvesguaranteebigprofits．Profitscomefromturnover．Ifanitemhasa50percentmarkupanddoesnotsellthereisnoprofit．Butifacerealhasan8percentmarkupandsellsverywelltherearereasonableprofits. Whilemostpricingisbasedoncostfactorstherearesomeexceptions．Prestigepricingmeanssettingpricesartificiallyhighinordertoattractselectclientele．Suchpricingattemptstosuggestthatthequalityorstyleoftheproductisexceptionalorthattheitemcannotbefoundelsewhere.Storescanuseprestigepricingtoattractwealthyshoppers. Leaderpricingandbaitpricingaretheoppositesofprestigepricing．Leaderpricingmeanssettinglowpricesoncertainitemstogetpeopletocomeintothestores．Theproductssopricedarecalledlossleadersbecauselittleornoprofitcanbemadeonthem．Theprofitsaremadefromotherproductspeoplebuywhileinthestore．Baitpricingnowgenerallyconsideredillegalmeansset-tingartificiallylowpricestoattractcustomers．Thestorehoweverhasnointentionofsellinggoodsatthebaitprices．Thepointistogetpeopleintothestoreandpersuadethemoftheinferior-ityofthelowpriceditem．Thenahigherpriceditemispresentedasabetteralternative. Acommonretailtacticisoddpricedproducts．Forsomeproductsof$300thestorewillsetthepriceat$295or$299.95togivetheappearanceofalowerprice．Automobilesandotherhighpricedproductsareusuallypricedinthismanner．Forsomereason$7995hasmoreappealtoapotentialcarcustomerthan$8000. Bidpricingisaspecialkindofpricesetting．Itisoftenusedintheawardingofgovernmentcontracts．Severalcompaniesareaskedtosubmitbidsonajobandnormallythelowestbidderwins．Aschoolsystemmaywanttobuyalargenumberofcomputers．Severalcompaniesareaskedtosubmitpricesandtheschooldistrictwilldecideonthebestbidbasedaswellonconsiderationsofqualityandservice. Inthefirstparagraph"markup"mostprobablymeans
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根据下面内容回答176-180题 Thetraditionaldistinctionbetweenproductsthatsatisfyneedsandthosethatsatisfywantsisnolongeradequatetodescribeclassesofproducts．Intoday'sprosperoussocietiesthedistinctionhasbecomeblurredbecausesomanywantshavebeenturnedintoneeds．Awriterforinstancecanworkwithpaperandpencils．Thesearelegitimateneedsforthetask．Buttheworkcanbedonemorequicklyandefficientlywithawordprocessor．Thusacomputerissoonviewedasaneedratherthanawant. Inthefieldofmarketingconsumergoodsareclassedaccordingtothewayinwhichtheyarepurchased．Thetwomaincategoriesareconveniencegoodsandshoppinggoods．Twolessertypesarespecialtygoodsandunsoughtgoods．Itmustbeemphasizedthatallofthesetypesarebasedonthewayshoppersthinkaboutproductsnotonthenatureoftheproductsthemselves．Whatisre-gardedasaconvenienceiteminFrancewineforexamplemaybeaspecialtygoodintheUnitedStates. Peopledonotspendagreatdealoftimeshoppingforsuchconvenienceitemsasgroceriesnewspaperstoothpasterazorbladesaspirinandcandy．Thebuyingofconveniencegoodsmaybedoneroutinelyassomefamiliesbuygroceriesonceaweek．Suchregularlypurchaseditemsarecalledstaples．Sometimesconvenienceproductsareboughtonimpulse:someonehasasuddende-sireforanicecreamsundaeonahotday．Ortheymaybepurchasedasemergencyitems. Shoppinggoodsareitemsforwhichcustomerssearch．Theycomparepricesqualityandstylesandmayvisitanumberofstoresbeforemakingadecision．Buyinganautomobileisoftendonethisway．Shoppinggoodsfallintotwoclasses:thosethatareperceivedasbasicallythesameandthosethatareregardedasdifferent．Itemsthatarelookeduponasbasicallythesameincludesuchthingsashomeappliancestelevisionsetsandautomobiles．Havingdecidedonthemodel desiredthecustomerisprimarilyinterestedingettingtheitematthemostfavorableprice．Itemsregardedasinherentlydifferentincludeclothingfurnitureanddishes．Qualitystyleandfashionwilleithertakeprecedenceoverpriceortheywillnotmatteratall. Specialtygoodshavecharacteristicsthatimpelcustomerstomakespecialeffortstofindthem.Pricemaybenoconsiderationatall．Specialtygoodscanincludealmostanykindofproduct．Nor-mallyspecialtygoodshaveabrandnameorotherdistinguishingcharacteristics. Unsoughtgoodsareitemsaconsumerdoesnotnecessarilywantorneedormaynotevenknowabout．Promotionoradvertisingbringssuchgoodstotheconsumer'sattention．TheproductcouldbesomethingnewonthemarketastheSonyWalkmanoncewasoritmaybeafairlystandardser-vicesuchaslifeinsuranceforwhichmostpeoplewillusuallynotbothershopping. Unsoughtgoodsreferto
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