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下列毛泽东的文章和著作中，在抗日战争时期发表的有( )

A.《(共产党人)发刊词》
B.《论持久战》
C.《中国革命和中国共产党》
D.《新民主主义论》

【参考答案】

ABCD
在20世纪30年代后期和40年代前期，为了将丰富的中国革命实际经验马克思主义化，以便更好地指导抗日战争......

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“九一八”事变后，爱国民主人士和国民党内的爱国力量不满意蒋介石的对日态度，纷纷举起抗日的旗帜，主要事件有( )

A.东北抗日义勇军抗战
B.十九路军淞沪抗战与福建事变
C.察哈尔民众抗日同盟军抗战
D.宋庆龄等爱国民主人士成立全国各界救国联合会

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Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demanD.37,000 hours were used to complete the work and there was no idle timE.The total labour cost for the quarter was $531,930.At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changeD.Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.When overtime is required, workers are paid 25% more than their usual hourly ratE.Required:(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)(c) Assess the performance of the production manager for the last quarter. (7 marks)

A.37,000
B.
At
C.
When
D.
Required:
(a)

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