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Chapter6:AbsorptionandVariableCosting
6.1-1Whenacompanyproducesmoreunitsthanitsells,absorptioncostingincomewillexceedvariable
costingincome.
Answer:True
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-2Theabsorptioncostingapproachconsidersfixedmanufacturingcoststobeproductcosts.
Answer:True
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-3Theabsorptioncostingapproachconsidersfixedmarketingcoststobeproductcosts.
Answer:False
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-4Ifacompany'sbeginninginventoryiszeroandeverythingissoldinthemonthitisproduced,variable
andabsorptioncostingwillalwaysyieldthesameresult.
Answer:True
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-5Acompanysoldeverythingitproducedinthemonth;therefore,variableandabsorptioncostingwill
alwaysyieldthesameresult.
Answer:False
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-6Acompany'sbeginningandendinginventorycountisthesame.Therefore,theendinginventoryamount
onthebalancesheetmustbethesameamountasthebeginninginventoryamount.
Answer:False
Difficulty:1
LO:6-1
EOCRef:S6-l
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-7Ifacompany'sbeginningandendinginventorycountisthesameandproductioncostperunitarethe
same;then,theendinginventoryamountonthebalancesheetmustbethesamedollaramountasthe
beginninginventorydollaramount.
Answer:True
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-8Ifacompany'sbeginningandendinginventorycountisthesameandproductioncostperunitarethe
same;then,thecostofgoodssoldmustbethesamedollaramountwhetherusingvariableorabsorption
costing
Answer:False
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-9GAAPrequiresthatweassignfixedandvariablemanufacturingcoststotheproduct.
Answer:True
Difficulty:1
LO:6-1
EOCRef:S6-1
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-10Ifproductionexceedsunitssold,whichofthefollowingstatementsiscorrect?
A)Thesameoperatingincomewillresultunderbothavariablecostingandabsorptioncostingincome
statement.
B)Ahigheroperatingincomewillresultunderavariablecostingincomestatement.
C)Aloweroperatingincomewillresultunderanabsorptioncostingincomestatement.
D)Ahigheroperatingincomewillresultunderanabsorptioncostingincomestatement.
Answer:D
Difficulty:2
LO:6-1
EOCRef:P6-18A
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-11Anincreaseininventorywillcausewhichofthefollowingwhencomparingoperatingincomeunder
absorptionandvariablecosting?
A)Thesameoperatingincomeunderbothvariablecostingandabsorptioncosting
B)Ahigheroperatingincomeundervariablecosting
C)Aloweroperatingincomeundervariablecosting
D)Alowercostofgoodssoldandahigheroperatingincomeunderabsoiptioncosting
Answer:C
Difficulty:2
LO:6-1
EOCRef:S6-3
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.1-12Adecreaseininventorywillcausewhichofthefollowingwhencomparingoperatingincomeunder
absorptionandvariablecosting?
A)Thesameoperatingincomeunderbothvariablecostingandabsorptioncosting
B)Ahigheroperatingincomeundervariablecosting
C)Aloweroperatingincomeundervariablecosting
D)Alowercostofgoodssoldandahigheroperatingincomeunderabsorptioncosting
Answer:B
Difficulty:2
LO:6-1
EOCRef:S6-3
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-1Variablecostingconsidersallcoststobeproductcosts.
Answer:False
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-2Absorptioncostingnetincomecanbemanipulatedbymanagementthroughinventorylevels.
Answer:True
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-3Assumingnobeginninginventory,ifproductionisgreaterthansales,operatingincomeishigherunder
absorptioncostingthanundervariablecosting.
Answer:True
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-4Assumingnobeginninginventory,ifproductionisgreaterthansales,endinginventoryishigherunder
absorptioncostingthanundervariablecosting.
Answer:True
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-5Assumingnobeginninginventoryandmonthlyproductionisgreaterthansales.Managementwhoare
paidabonusbasedonoperatingincomewouldreceivealargerbonusundervariablecosting,because
onlythevariablecostswillbedeductedinderivingoperatingincome.
Answer:False
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-6Commissionspaidtosalespersonsareconsideredavariableproductcostundervariablecosting.
Answer:False
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-7Directmaterialsanddirectlaborarealwaysconsideredproductcostsunderbothvariableandabsorption
costing.
Answer:True
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-8Straight-linedepreciationonthemanufacturingequipmentwouldbeconsideredaproductcostunderboth
variableandabsorptioncosting.
Answer:False
Difficulty:1
LO:6-2
EOCRef:S6-2
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-9Sellingandadministrativeexpenses(suchascommissionspaidtosalespersonnel)areconsideredpartof
productcostsundervariablecosting.
Answer:False
Difficulty:1
LO:6-2
EOCRef:S6-8
AACSB:ReflectiveThinking
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-10SeattleEnterprisesproducespackagedfreshmealswhichitsellsfor$10each.Duringthecurrentmonth,
Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesales
commissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketing
andadministrativecostswere$1,200.Whatistheproductcostpermealunderabsorptionandunder
variablecosting?
A)$6.00underabsorptioncostingand$6.00undervariablecosting
B)$6.50underabsoiptioncostingand$6.00undervariablecosting
C)$7.50underabsorptioncostingand$7.00undervariablecosting
D)$6.00underabsorptioncostingand$7.00undervariablecosting
Answer:B
Difficulty:2
LO:6-2
EOCRef:S6-4
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-11SeattleEnterprisesproducespackagedfreshmealsthatsellfor$10each.Duringthecurrentmonth,
Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesales
commissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketing
andadministrativecostswere$1,200.Grossprofitunderabsorptioncostingwouldbe:
A)$10,800.
B)$9,450.
C)$8,250.
D)$5,550.
Answer:B
Difficulty:2
LO:6-2
EOCRef:E6-17
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-12SeattleEnterprisesproducespackagedfreshmealsthatsellfor$10each.Duringthecurrentmonth,
Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesales
commissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketing
andadministrativecostswere$1,200.Netincomeunderabsorptioncostingwouldbe:
A)$10,800.
B)$9,450.
C)$5,550.
D)$5,500.
Answer:C
Difficulty:2
LO:6-2
EOCRef:E6-17
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-13SeattleEnterprisesproducespackagedfreshmealswhichitsellsfor$10each.Duringthecurrentmonth,
Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesales
commissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketing
andadministrativecostswere$1,200.Contributionmarginprofitundervariablecostingwouldbe:
A)$10,800.
B)$9,450.
C)$8,250.
D)$5,550.
Answer:A
Difficulty:2
LO:6-2
EOCRef:El8-A3
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-14SeattleEnterprisesproducespackagedfreshmealswhichitsellsfor$10each.Duringthecurrentmonth,
Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesales
commissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketing
andadministrativecostswere$1,200.Netincomeundervariablecostingwouldbe:
A)$10,800.
B)$9,450.
C)$5,550.
D)$5,500.
Answer:D
Difficulty:2
LO:6-2
EOCRef:E6-17
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-15Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Anabsorptioncostingincomestatementwouldreportthefixed
manufacturingcostsasa:
A)$40,000deductionfromsalesrevenuetoobtaincontributionmargin.
B)$40,000deductionfromsalesrevenuetoobtainoperatingincome.
C)$34,000deductionfromgrossprofittoobtainoperatingincome.
D)$34,000deductionfromsalesrevenuetoobtaingrossprofit.
Answer:D
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-16Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Ifvariableproductioncoststotaled$100,000,whatisthecostper
unitusingvariablecosting?
A)$2.00
B)$5.00
C)$7.00
D)$7.35
Answer:B
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-17Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Ifvariableproductioncoststotaled$100,000,whatisthecostper
unitusingabsorptioncosting?
A)$2.00
B)$5.00
C)$7.00
D)$7.35
Answer:C
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-18Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Avariablecostingincomestatementwouldreportthefixed
manufacturingcostsasa:
A)$40,000deductionfromsalesrevenuetoobtaincontributionmargin.
B)$40,000deductionfromsalesrevenuetoobtaingrossprofit.
C)$34,000deductionfromgrossprofittoobtainoperatingincome.
D)$34,000deductionfromsalesrevenuetoobtaingrossprofit.
Answer:B
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-19Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Ifvariableproductioncostswere$100,000,avariablecosting
incomestatementwouldreportthevariablemanufacturingcostsasa:
A)$85,000deductionfromsalesrevenuetoobtaincontributionmargin.
B)$85,000deductionfromsalesrevenuetoobtaingrossprofit.
C)$100,000deductionfromsalesrevenuetoobtaincontributionmargin.
D)$100,000deductionfromsalesrevenuetoobtaingrossprofit.
Answer:A
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-20Duringthecurrentperiod,20,000unitswereproducedand17,000unitsweresold.Fixedmanufacturing
costsincurredamountedto$40,000.Ifvariableproductioncostswere$100,000,anabsorptioncosting
incomestatementwouldreportthevariablemanufacturingcostsasa:
A)partofcostofgoodssold.
B)$85,000deductionfromsalesrevenuetoobtaincontributionmargin.
C)$100,000deductionfromsalesrevenuetoobtaincontributionmargin.
D)$100,000deductionfromsalesrevenuetoobtaingrossprofit.
Answer:A
Difficulty:2
LO:6-2
EOCRef:P6-18A
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-21Pat'sHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperunit$0.25
Totalfixedmanufacturingoverheadcosts$10,000
Totalfixedsellingandadministrativecosts$40,000
Numberofunitsproduced20,000
Numberofunitsold19,600
Salepriceperunit$10
WhatistheabsorptioncostperhatforOctober?
A)$2.25
B)$2.50
C)$3.00
D)$5.00
Answer:C
Difficulty:2
LO:6-2
EOCRef:E6-10
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-22PafsHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperunit$0.25
Totalfixedmanufacturingoverheadcosts$10,000
Totalfixedsellingandadministrativecosts$40,000
Numberofunitsproduced20,000
Numberofunitsold19,600
Salepriceperunit$10
WhatisthevariablecostperhatforOctober?
A)$2.25
B)$2.50
C)$3.00
D)$5.00
Answer:B
Difficulty:2
LO:6-2
EOCRef:E6-10
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-23Pat'sHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperunit$0.25
Totalfixedmanufacturingoverheadcosts$10,000
Totalfixedsellingandadministrativecosts$40,000
Numberofunitsproduced20,000
Numberofunitsold19,600
Salepriceperunit$10
WhatistheOctobernetincomeusingabsorptioncosting?
A)$97,000
B)$97,200
C)$137,200
D)$137,000
Answer:B
Difficulty:2
LO:6-2
EOCRef:E6-11
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-24PafsHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperunit$0.25
Totalfixedmanufacturingoverheadcosts$10,000
Totalfixedsellingandadministrativecosts$40,000
Numberofunitsproduced20,000
Numberofunitsold19,600
Salepriceperunit$10
WhatistheOctobernetincomeusingvariablecosting?
A)$97,000
B)$97,200
C)$137,200
D)$137,000
Answer:B
Difficulty:2
LO:6-2
EOCRef:E6-12
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-25Pat'sHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperunit$0.25
Totalfixedmanufacturingoverheadcosts$10,000
Totalfixedsellingandadministrativecosts$40,000
Numberofunitsproduced20,000
Numberofunitsold19,600
Salepriceperunit$10
WhatisthevalueoftheOctoberendinginventoryusingabsorptioncosting?
A)$1,200
B)$1,000
C)$200
D)$400
Answer:A
Difficulty:2
LO:6-2
EOCRef:E6-11
AACSB:AnalyticSkills
AICPABusinessPerspectiveCompetencies:CriticalThinking
AICPAFunctionalCompetencies:Measurement,Reporting
6.2-26PafsHatsproducessunvisors.Productiondataforthefirstmonthfollow:
October
Directmaterialscostperunit$0.75
Directlaborcostperunit$1.50
Variablemanufacturingoverheadcostperuni
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