下载

2下载券

加入VIP
  • 专属下载特权
  • 现金文档折扣购买
  • VIP免费专区
  • 千万文档免费下载

上传资料

关闭

关闭

关闭

封号提示

内容

首页 Ch18

Ch18.doc

Ch18

jjk5645656
2018-09-09 0人阅读 举报 0 0 暂无简介

简介:本文档为《Ch18doc》,可适用于生产运营领域

CHAPTERSPOILAGE,REWORK,ANDSCRAPTRUEFALSEReducingdefectshelpstoreducecosts,butitdoesnotmakethebusinessmorecompetitiveAnswer:FalseDifficulty:Objective:TermstoLearn:spoilageReducingdefectsmakesthebusinessmorecompetitiveReworkedgoodsareunacceptableunitsofproductionusuallynotcapableofbeingrepairedorconvertedintoasalableproductAnswer:FalseDifficulty:Objective:TermstoLearn:reworkReworkedgoodsareunacceptableunitsofproductionthatcanberepairedintoasalableproductThevalueofscrapmaterialcanhaveeitherahighorlowsalesvaluerelativetotheproductwithwhichitisassociatedAnswer:FalseDifficulty:Objective:TermstoLearn:scrapScrapmaterialbydefinitionhasalowsalesvalueScrapandreworkareconsideredtobethesamethingbymanagerialaccountantsAnswer:FalseDifficulty:Objective:TermstoLearn:scrap,reworkScrapandreworkarenotconsideredtobethesamethingbymanagerialaccountantsNormalspoilageaddstothecostofthejobtowhichitisattributedinajobordercostingsystemAnswer:TrueDifficulty:Objective:TermstoLearn:normalspoilageWhencalculatingnormcrapisacommontoalljobsAnswer:bDifficulty:Objective:TermstoLearn:scrapWhichofthefollowingisNOTamajorconsiderationwhenaccountingforscrapakeepingdetailedrecordsofphysicalquantitiesofscrapatallstagesoftheproductionprocessbinventorycostingincludingwhenandhowscrapaffectsoperatingincomecplanningandcontrolincludingphysicaltrackingddecisionsastowhethertogroupscrapwithreworkedunitsAnswer:dDifficulty:Objective:TermstoLearn:scrapNormalspoilageiscomputedonthebasisofthenumberof:agoodunitsthatpassinspectionduringthecurrentperiodbunitsthatpasstheinspectionpointduringthecurrentperiodcunitsthatarecompleteastomaterialsdNoneoftheseanswersiscorrectAnswer:aDifficulty:Objective:ATermstoLearn:normalspoilage,inspectionpointWhichofthefollowingINCORRECTLYreflectswhatunitspassedinspectionthisperiodAssumebeginningworkinprocesswascompletedandendingworkinprocesswasstartedduringtheperiodInspectionPointatCompletionLevelaBeginningworkinprocess(complete)NoYesYesbStartedandcompletedYesYesYescEndingworkinprocess(complete)YesNoNodBeginningworkinprocess(complete)YesNoNoAnswer:dDifficulty:Objective:ATermstoLearn:inspectionpointEXERCISESANDPROBLEMSDistinguishamongspoilage,reworkedunits,andscrapGiveanexampleofeachAnswer:SpoilagereferstounacceptableunitsofproductionthatarediscardedoraresoldforreducedpricesBothpartiallycompletedorfullycompletedunitsofoutputcanbespoiledExamplesaredefectiveclothessoldassecondsReworkedunitsareunacceptableunitsofproductionthataresubsequentlyrepairedandsoldasacceptablefinishedgoodsDefectiveunitsofproduct(suchaspagers,computerdiskdrives,computers,andtelephones)detectedduringproductionorimmediatelyafterproductionbutbeforeunitsareshippedtocustomers,cansometimesbereworkedandsoldasgoodproductsScrapismaterialleftoverwhenmakingaproductIthaslowsalesvaluecomparedwiththesalesvalueoftheproductExamplesareshavingsandshortlengthsfromwoodworkingoperationsandedgesleftoverfromplasticmoldingoperationsDifficulty:Objective:TermstoLearn:spoilage,rework,scrapForeachofthefollowingitemsidentifywhetheritisspoilage,reworkedunits,orscrapaDefectivejeanssoldassecondsbShavingscEdgesfromplasticmoldingsdCarpetssoldassecondsePrecisiontoolsthatarenotbuiltsuccessfullytothenecessarytolerance,butwhichcanbesuccessfullyconvertedtoasaleableproductfRockextractedasaresultofminingprocessinggComplexdefectiveproductssuchassemiconductorsAnswer:aspoilagebscrapcscrapdspoilageespoilageandreworkfscrapgspoilage(usuallytoocomplextorework)Difficulty:Objective:TermstoLearn:spoilage,rework,scrapWhataretheobjectivesinaccountingforspoilageAnswer:ThekeyobjectivesinaccountingforspoilagearedeterminingthemagnitudeofthecostsofthespoilageanddistinguishingbetweenthecostsofnormalandabnormalspoilageToeffectivelymanageacompany(oradivisionofabusiness),amanagerneedsinformationconcerninghowhisbusinessisperformingSpoilageisacostwhichshouldbecontrolledandminimizedThedimensionsofthecostmustbeknown(thedollaramountofthespoilage)TheaccountingsystemmustbecapableofdeterminingthedollaramountofthespoilagecostswhiledistinguishingbetweennormalandabnormalspoilageThisinformationmustbereportedandavailabletomanagementonatimelybasisDifficulty:Objective:TermstoLearn:spoilageTheClayShopmanufacturespotteryproductsAlldirectmaterialsareincludedattheinceptionoftheproductionprocessForApril,therewasnobeginninginventoryintheprocessingplantDirectmaterialstotaled$,forthemonthWorkinprocessrecordsrevealedthat,tonswerestartedinAprilandthat,tonswerefinished,tonswerespoiledasexpectedEndingworkinprocessunitsarecompleteinrespecttodirectmaterialscostsSpoilageisnotdetecteduntiltheprocessiscompleteRequired:aWhatisthecostperequivalentunitifspoiledunitsarerecognizedorignoredbWhatarethecostsassignedtocompletedunitswhenspoilageunitsarerecognizedorwhentheyarenotrecognizedcWhatarethecoststransferredoutifspoilageunitsarerecognizedorignoreddWhataretheamountsallocatedtotheworkinprocessendinginventorywhenspoilageunitsarerecognizedorignoredAnswer:aRecognizedIgnoredCosttoaccountfor$,$,Dividedbyequivalentunits,,Costperequivalentunit$$bAssignedtogoodunitscompleted:(,x$)$,(,x$)$,cTransferredoutFinished$,$,Normalspoilage(,x$),Total$,$,dEndingworkinprocessinventory:(,x$)$,(,x$)$,Difficulty:Objective:TermstoLearn:spoilageEndicottShoesmanufacturesshoesAlldirectmaterialsareincludedattheinceptionoftheproductionprocessForMarch,therewere,unitsinbeginninginventorywithadirectmaterialcostof$Directmaterialstotaled$,forthemonthWorkinprocessrecordsrevealedthat,unitswerestartedinMarchandthat,werefinishedNormalspoilageofofunitsfinishedwasincurredEndingworkinprocessunitsarecompleteinrespecttodirectmaterialscostsSpoilageisnotdetecteduntiltheprocessiscompleteEndicottusestheweightedaveragemethodRequired:aWhatarethedirectmaterialscostsassignedtocompletedgoodunitswhenspoilageunitsarerecognizedorwhentheyareignoredbWhatarethedirectmaterialamountsallocatedtotheworkinprocessendinginventorywhenspoilageunitsarerecognizedorignoredAnswer:aEquivalentunits(spoilagerecognized)=,,=,Equivalentunits(spoilageignored)=,,–(,x)=,RecognizedIgnoredCosttoaccountfor:Beginningworkinprocess$$Currentperiod,,Totalcoststoaccountfor$,$,Dividedbyequivalentunits,,Costperequivalentunit$$Assignedtogoodunits:(,x$)$,(,x$)$,bEndingworkinprocess:(,x$)$,(,x$)$,Difficulty:Objective:TermstoLearn:spoilageVikingSportsisamanufacturerofsportswearItproducesallofitsproductsinonedepartmentTheinformationforthecurrentmonthisasfollows:Beginningworkinprocess,unitsUnitsstarted,unitsUnitscompleted,unitsEndingworkinprocess,unitsSpoilage,unitsBeginningworkinprocessdirectmaterials$,Beginningworkinprocessconversion$,Directmaterialsaddedduringmonth$,Directmanufacturinglaborduringmonth$,BeginningworkinprocesswashalfcompleteastoconversionDirectmaterialsareaddedatthebeginningoftheprocessFactoryoverheadisappliedatarateequaltoofdirectmanufacturinglaborEndingworkinprocesswascompleteAllspoilageisnormalandisdetectedatendoftheprocessRequired:PrepareaproductioncostworksheetifspoilageisrecognizedandtheweightedaveragemethodisusedAnswer:PRODUCTIONCOSTWORKSHEETFlowofProductionPhysicalunitsDirectmaterialsConversionWorkinprocess,beginning,Startedduringperiod,Toaccountfor,Goodunitscompleted,,,Normalspoilage,,,Workinprocess,ending,,,Accountedfor,,,CostsTotalsDirectMaterialsConversionWorkinprocess,beginning$,$,$,Costsaddedduringperiod,,,Totalcoststoaccountfor,,,Dividedbyequivalentunits,,Equivalentunitcosts$$$(continued)AssignmentofcostsCoststransferredout(,x$)$,Normalspoilage(,x$),Workinprocess,endingDirectmaterials(,x$),Conversion(,x$x),Costsaccountedfor$,(Differencesduetorounding)Difficulty:Objective:TermstoLearn:spoilage,weightedaveragemethodNewImageSportsusesaprocesscostingsystemForMarch,thecompanyhadthefollowingactivities:Beginningworkinprocessinventory(complete),unitsUnitsplacedinproduction,unitsGoodunitscompleted,unitsEndingworkinprocessinventory,unitsCostofbeginningworkinprocess$,Directmaterialcosts,current$,Conversioncosts,current$,DirectmaterialsareplacedintoproductionatthebeginningoftheprocessAllspoilageisnormalandisdetectedattheendoftheprocessEndingWIPiscompletedastoconversionRequired:PrepareaproductioncostworksheetusingtheFIFOmethodAnswer:Normalspoilage=,,–,–,=,Startedandcompleted=,–,=,PRODUCTIONCOSTWORKSHEETFlowOfProductionPhysicalUnitsDirectMaterialsConversionWorkinprocess,beginning,Startedduringperiod,Toaccountfor,Goodunitscompleted:Beginningworkinprocess,,Startedandcompleted,,,Normalspoilage,,,Workinprocess,ending,,,Accountedfor,,,CostsTotalsDirectMaterialsConversionWorkinprocess,beginning$,Costsaddedduringperiod,$,$,Totalcoststoaccountfor$,$,$,Dividedbyequivalentunits,,Equivalentunitcosts$$$Assignmentofcost:Workinprocess,beginning$,Completionofbeginning(,x$),Totalbeginninginventory,Startedandcompleted(,x$),Normalspoilage(,x$),Totalcoststransferredout,Workinprocess,endingDirectmaterials(,x$)$,Conversion(,x$x),,Costsaccountedfor$,Difficulty:Objective:TermstoLearn:normalspoilage,spoilage,firstin,firstoutmethodWeatherInstrumentsassemblesproductsfromcomponentpartsIthastwodepartmentsthatprocessallproductsDuringJanuary,thebeginningworkinprocessintheassemblydepartmentwashalfcompleteastoconversionandcompleteastodirectmaterialsThebeginninginventoryincluded$,formaterialsand$,forconversioncostsOverheadisappliedattherateofofdirectmanufacturinglaborcostsEndingworkinprocessinventoryintheassemblydepartmentwascompleteAllspoilageisconsiderednormalandisdetectedattheendoftheprocessBeginningworkinprocessinthefinishingdepartmentwascompleteastoconversionandendingworkinprocesswasconvertedDirectmaterialsareaddedattheendoftheprocessBeginninginventoriesincluded$,fortransferredincostsand$,fordirectmanufacturinglaborcostsOverheadinthisdepartmentisequaltodirectmanufacturinglaborcostsAdditionalinformationaboutthetwodepartmentsfollows:AssemblyFinishingBeginningworkinprocessunits,,Unitsstartedthisperiod,Unitstransferredthisperiod,,Endingworkinprocessunits,,Materialcostsadded$,$,Directmanufacturinglabor$,$,Required:PrepareaproductioncostworksheetusingweightedaveragefortheassemblydepartmentandFIFOforthefinishingdepartmentAnswer:Normalspoilageinassembly=,,–,–,=,PRODUCTIONCOSTWORKSHEETAssemblyDepartmentWeightedAverageMethodFlowofproductionPhysicalUnitsDirectMaterialsConversionWorkinprocess,beginning,Startedduringperiod,Toaccountfor,GoodunitscompletedandTransferredout,,,Normalspoilage,,,Workinprocess,ending,,,Accountedfor,,,CostsTotalsDirectmaterialsConversionWorkinprocess,beginning$,$,$,Costsaddedduringperiod,,,Totalcoststoaccountfor,,,Dividedbyequivalentunits,,Equivalentunitcosts$$$AssignmentofcostsTransferredout(,x$)$,Normalspoilage(,x$),Totalcoststransferredout,Workinprocess,endingDirectmaterials(,x$)$,Conversion(,xx$),,Costsaccountedfor$,(Differencesduetorounding)(continued)PRODUCTIONCOSTWORKSHEETFinishingDepartmentFIFOMethodPhysicalDirectTransferredFlowofProductionUnitsMaterialsConversionInWorkinprocess,beginning,Startedduringperiod,Toaccountfor,Goodunitscompleted:Beginningworkinprocess,,,Startedandcompleted,,,,Workinprocess,ending,,,Accountedfor,,,,PhysicalDirectTransferredCostsUnitsMaterialsConversionInWorkinprocess,beginning$,Costsaddedduringperiod,$,$,$,Totalcoststoaccountfor,,,,Dividedbyequivalentunits,,,Equivalentunitcosts$$$$Assignmentofcosts:Workinprocess,beginning$,Completionofbeginning:Directmaterials(,x$)$,Conversioncosts(,xx$),,Totalbeginninginventory,Startedandcompleted(,x$),Totalcoststransferredout,Workinprocess,endingTransferredin(,x$)$,Conversioncosts(,x$x),,Costsaccountedfor$,(Differencesduetorounding)Difficulty:Objective:TermstoLearn:spoilage,normalspoilage,firstin,firstoutmethodValentineFloristsoperateaflowershopBecausemostoftheirordersareviatelephoneorfax,numerousordershavetobereworkedTheaveragecostofthereworkedordersis$:$forlabor,$formoreflowers,and$foroverheadThisratioofcostsholdsfortheaverageoriginalorderOnarecentday,theshopreworkedordersoutofTheoriginalcostoftheorderstotaled$Theaveragecostofallordersis$,includingrework,withanaveragesellingpriceof$Required:PreparethenecessaryjournalentrytorecordthereworkforthedayiftheshopchargessuchactivitiestoArrangementDepartmentOverheadControlPrepareajournalentrytotransferthefinishedgoodstoFinishedGoodsInventoryAnswer:ArrangementDepartmentOverheadControlMaterialsControl(x$)WagesPayableControl(x$)ShopOverheadControl(x$)FinishedGoodsWorkinProcessControlDifficulty:Objective:TermstoLearn:ReworkSpringfieldSignShopmanufacturesonlyspecificordersItusesastandardcostsystemDuringonelargeorderfortheairportauthority,anunusualnumberofsignswerespoiledThenormalspoilagerateisofunitsstartedThepointoffirstinspectionishalfwaythroughtheprocess,thesecondisthreefourthsthroughtheprocess,andthefinalinspectionisattheendoftheprocessOtherinformationaboutthejobisasfollows:Signsstarted,SignsspoiledDirectmaterialsputintoprocessatbeginning$,Conversioncostsforjob$,Standarddirectmaterialcostspersign$Standardconversioncostpersign$AveragepointofspoilageisthecompletionpointAveragecurrentdisposalcostperspoiledsign$Required:MakenecessaryjournalentriestorecordallspoilageAnswer:Averagecostpersignwhenspoiled:Directmaterialcost$Conversion($x)Totalcostperspoiledsign$Abnormalspoilage=Totalspoilage–normalspoilage=–=MaterialsControl(x$),LossfromAbnormalSpoilage(x$),ManufacturingOverheadControl(x$),WorkinProcessControl,airportjob(x$),Difficulty:Objective:ATermstoLearn:spoilage,normalspoilage,standardcostsystemCRITICALTHINKINGBusyHandsCraftCompanyisasmallmanufacturingcompanythatspecializesinartsandcraftsitemsItrecentlyboughtanoldtextilemillthatithasrefurbishedtomanufactureanddyespecialclothtobesoldinitscraftshopsHowever,itdiscoveredsomethingnewforitsaccountingsystemThecompanyneverbeforehadfinishedgoodsthatdidnotmeetstandard,leftovermaterialsfromprocessingruns,orunacceptableoutputsRequired:Asthebusinessconsultantforthecompany,explainhowitcanhandletheitemsmentionedIncludeanypotentialproblemswiththeaccountingproceduresAnswer:First,anexplanationofeachitemisneededReworkunitsarethoseunitsthataredefectivebutcanbereworkedandsoldasacceptablefinishedgoodsScrapisleftovermaterialthatmayhaveaminimalsalesvalueScrapmaybeeithersold,disposed,orreusedinanotherjoborprocessingrunSpoilageistheproductionoutputsthatcannotbereworkedTheseunitsarediscardedorsoldforminimalvalueThepotentialproblemwiththeseareasisthattheymaybetreateddifferentlybytheaccountingsystemThecompanyshouldestablishanacceptableandconsistentmethodofhandlingeachareaAconsistentpolicyalsoaidsthemanagerswhoarebeingevaluatedbytheirdepartment'seffortsDifficulty:Objective:TermstoLearn:rework,scrap,spoilageExplainthemeaningofthetermsspoilage,scrap,andreworkProvideanexampleofeachIsitpossibleforasinglefirmtohaveallthreefromasingleproductiveprocessAnswer:Spoilageisunitsofproductionthatdonotmeetthespecificationsrequiredbycustomersforgoodunits,andarediscardedorsoldforreducedpricesAnexampleofspoilagewouldbeadamagedpairofLevi’sJeanssoldasa“second”ReworkisunacceptableunitsthataresubsequentlyrepairedandsoldasacceptablefinishedgoodsAnexampleofreworkwouldbeapairofJeansthatmightrequiresomeadditionaltrimmingbeforetheybecomeacceptableScrapisresidualmaterialthatresultsfrommanufacturingaproductithaslowretailsalesvaluecomparedwiththetotalsalesvalueoftheproductAnexampleofscrapwouldbeanyleftovermaterialfromacuttingprocessthatistoosmalltouseinanyotherclothingAstheaboveexamplesindicate,asingleproductiveprocessmightgenerate,spoilage,scrap,andreworksimultaneouslyDifficulty:Objective:TermstoLearn:spoilage,scrap,reworkYouarethechieffinancialofficerofalumbermill,andyouarebecomingquiteconcernedaboutthespoilage,scrap,andreworkeditemsassociatedwithyourproductionprocessesYourfirmproducesmainlyproductsforthebuildingindustryRequired:Discusstheproblemsassociatedwiththeseitemsandthemethodsyourcompanycanusetoreducespoilage,scrap,andreworkeditemsAnswer:Theproblemsassociatedwiththeseitemsinclude:yourcompanypaysforthetotalrawmaterial,notjusttheportionconvertedintoasalableproductthecostofdisposingtheseunsalableorunuseditems,boththedisposalcostsandthecostsandproblemsassociatedwithfindingalandfillsiteorotherdisposalsitethesedisposedorunuseditemscancreateaneyesore,andattractthewrathoftheenvironmentalistsanddevelopinghighvalueaddedproductsthatcanbeproducedfromthesevariousitems(continued)Themethodsyourcompanycanusetoreducetheseitemsinclude:calculatingthecostsoftheseproblemsbecauseanaccurateassessmentofthetotalcostsshouldcertainlyprovideanincentivetoyourfirmtoinvestigatepossibleactionsexploringmethodsofredesigningtheproductionprocesstominimizethesecostsandinvestinginmoresophisticatedcapitalequipmentthatcanbedesignedtoreducethesecostsDifficulty:Objective:TermstoLearn:rework,scrap,spoilageHarriethasbeenreviewingtheaccountingsystemforhercompanyandsheisveryconcernedabouttheaccountingforspoilageItappearsthatspoilageisaccountedforonlyattheendoftheprocessingcycleWhilethisconceptisacceptableingeneral,HarrietbelievesthatabettermethodcanbefoundtoproperlyaccountforthespoilagewhenitoccursShebelievesthattheremustbesomethingbetterthantheweightedaveragemethodofaccountingforspoilageShewouldlikethecompanytouseamethodthatprovidesclosertrackingofthespoilagewiththeaccountingforthespoilageRequired:DiscusstheproblemsHarrietishavingwiththeaccountingsystemAnswer:ThemainproblemHarriethasisthatshedoesnotunderstandtheaccountingsystemTheuseofweightedaverageorFIFOisnotforaddressingtheproblemsofspoilagetrackingWhilethemethodsdifferslightlyinthetrackingofcosts,FIFOkeepsbeginninginventoriesseparate,andthepointofaccountingforspoilageisnotaffectedbytheaccountingmethodIfthecompanycanaccountforspoilageatdifferentstagesofcompletion,thesestagescanbeconvertedintopercentageofcompletionpoints,andthespoilagecanbeaccountedforastheprocesscompleteseachstageDifficulty:Objective:TermstoLearn:spoilage,firstin,firstoutmethodShazamMachinesproducesnumeroustypesofmoneychangemachinesAllmachinesaremadeinthesameproductiondepartmentandmanyuseexactlythesameprocessesBecausecustomershavesuchdifferentdemandsforthemachinecharacteristics,thecompanyusesajobcostingsystemUnfortunately,someoftheproductionmanagershavebeenupsetforthelastfewmonthswhentheirjobswerechargedwiththespoilagethatoccurredoveranentireprocessingrunofseveraltypesofmachinesSomeofthebestmanagershaveeventhreatenedtoquitunlesstheaccountingsystemischangedRequired:WhatrecommendationscanyousuggesttoimprovetheaccountingforspoilageAnswer:Becausethemanufacturingprocessusessimilarworkstationsfortheproducts,itmaybebesttoletthespoilagebeconsideredamanufacturingproblemratherthanajobproblemWiththisassumption,thespoilagewillbespreadovertheentireproductionprocesswitheachjobbeingchargedanappropriateamountofspoilage,therebyrelievingsomejobsofbearingtheentireburdenofspoilagejustbecausetheywerebeingworkedonwhenthemachinesorprocessmalfunctionedDifficulty:Objective:TermstoLearn:spoilageWhenaunithastobereworked,thereworkmaybeclassifiedinthreewaysWhatarethoseways,andhowdoestheaccountingforeachdifferAnswer:Thereworkmaybe()normalreworkattributabletoaspecificjob()normalreworkcommontoalljobsor()abnormalreworkIfthereworkisattributabletoaspecificjob,thenthecostofsuchreworkshouldbechargedtothatjobIfthereworkiscommontoalljobs,thenthecostofthereworkshouldbechargedtomanufacturingoverheadandspreadacrossalljobsIfthereworkisabnormalreworkthenthecostofthereworkshouldbechargedasalosstotheperiodinwhichthereworkisrequiredDifficulty:Objective:TermstoLearn:reworkForeachofthefollowing(actualrealworldexamples),developproductsthatcanbesoldfromthelistedscrapaTheFederalReserveBanksdestroyoldmoneyBurningthismoneyisusuallyforbiddenundertheenvironmentallawsofmostmunicipalitiesbAmanufacturerofcottonundergarmentsforprisonershasmuchcottonleftoverThemanufacturerislocatedinaveryruralareaofAlabamacAhogrendererhashogbristlesasaresultoftheslaughteringprocessAnswer:aTheFederalReserveBanksbaguptheshreddedmoneyandsellitingiftshopsThisisaveryefficientuseofthescrapThepurchaserspayapriceinexcessofwhattheFederalReservewouldreceivefromanyothersourceOtherusesmightincludesellingforuseaspackagingmaterialsbTheabovemanufacturersellsthescrapforuseinthecleaningofgunsOtheruseswouldincludesimilarcleaningusesordyeingtheclothandsellingitforornamentscThehogbristlescanbeusedinshavingequipmentandforbristlebrushesDifficulty:Objective:TermstoLearn:scra

用户评价(0)

关闭

新课改视野下建构高中语文教学实验成果报告(32KB)

抱歉,积分不足下载失败,请稍后再试!

提示

试读已结束,如需要继续阅读或者下载,敬请购买!

文档小程序码

使用微信“扫一扫”扫码寻找文档

1

打开微信

2

扫描小程序码

3

发布寻找信息

4

等待寻找结果

我知道了
评分:

/38

Ch18

VIP

在线
客服

免费
邮箱

爱问共享资料服务号

扫描关注领取更多福利