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cost accounting chapter 23

cost accounting chapter 23
cost accounting chapter 23

Cost Accounting, 14e (Horngren/Datar/Rajan)

Chapter 23 Performance Measurement, Compensation, and Multinational Considerations Objective 23.1

1) A report that measures financial and nonfinancial performance measures for various organization units in a single report is called a(n):

A) balanced scorecard

B) financial report scorecard

C) imbalanced scorecard

D) unbalanced scorecard

Answer: A

Diff: 1

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

2) Customer-satisfaction measures are an example of the:

A) goal-congruence approach

B) balanced scorecard approach

C) financial report scorecard approach

D) investment success approach

Answer: B

Diff: 1

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

3) An example of a performance measure with a long-run time horizon is:

A) direct materials efficiency variances

B) overhead spending variances

C) number of new patents developed

D) All of these answers are correct.

Answer: C

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

4) Does operating income best measure a subunit's financial performance? This question is considered part of which step in designing an accounting-based performance measure?

A) Choose performance measures that align with top management's financial goals.

B) Choose the time horizon of each performance measure.

C) Choose a definition for each performance measure.

D) Choose a measurement alternative for each performance measure.

Answer: A

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

5) Should assets be defined as total assets or net assets? This question is considered part of which step in designing an accounting-based performance measure?

A) Choose performance measures that align with top management's financial goals.

B) Choose the time horizon of each performance measure.

C) Choose a definition for each performance measure.

D) Choose a measurement alternative for each performance measure.

Answer: C

Diff: 2

Terms: return on investment (ROI)

Objective: 1

AACSB: Reflective thinking

6) Should assets be measured at historical cost or current cost? This question is considered part of which step in designing an accounting-based performance measure?

A) Choose performance measures that align with top management's financial goals.

B) Choose the time horizon of each performance measure.

C) Choose a definition for each performance measure.

D) Choose a measurement alternative for each performance measure.

Answer: D

Diff: 2

Terms: current cost, return on investment (ROI)

Objective: 1

AACSB: Reflective thinking

7) Which of the following statements about designing an accounting-based performance measure is FALSE?

A) The steps may be followed in a random order.

B) The issues considered in each step are independent.

C) Management's beliefs are present during the analyses.

D) Behavioral criteria are important when evaluating the steps.

Answer: B

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

8) Many common performance measures, such as customer satisfaction, rely on internal financial accounting information.

Answer: FALSE

Explanation: Customer satisfaction would be obtained by surveys that are not in the financial accounting records.

Diff: 1

Terms: Balanced Scorecard

Objective: 1

AACSB: Analytical skills

9) Some companies present financial and nonfinancial performance measures for various organization units in a single report called the "balanced scorecard."

Answer: TRUE

Diff: 1

Terms: Balanced Scorecard

Objective: 1

AACSB: Analytical skills

10) The "balanced scorecard" in most organizations is broken down into the following categories: financial perspective, customer perspective, internal business-process perspective, and productivity perspective.

Answer: FALSE

Explanation: The "balanced scorecard" in most organizations is broken down into the following categories: financial perspective, customer perspective, internal business-process perspective, and learning-and-growth perspective.

Diff: 1

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

11) The first step in designing accounting based performance measures is to choose a target level of performance and feedback mechanism.

Answer: FALSE

Explanation: The first step in designing accounting based performance measures is to choose performance measures that align with top management's financial goals.

Diff: 1

Terms: performance measure

Objective: 1

AACSB: Reflective thinking

12) Assume you are evaluating a manufacturing company. Match the various organizational activities and concepts with the performance measures listed. Some items may have more than one match. Activities:

1. Change in revenues

2. Cycle time

3. Economic order quantity

4. Manufacturing defects

5. Market share

6. New products

7. On-time delivery

8. Operating income

9. Product reliability

10. Time-to-market

Performance measure:

__________ a. Profitability

__________ b. Customer satisfaction

__________ c. Innovation

__________ d. Efficiency, quality, and time

Answer:

1, 8 a. Profitability

5, 7, 9 b. Customer satisfaction

6, 10 c. Innovation

2, 3, 4, 7, 9, 10 d. Efficiency, quality, and time

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Analytical skills

13) Designing an accounting based performance measure requires six steps. List each step. For three of the steps, describe a question that must be resolved as part of the implementation process.

Answer:

1. Choose performance measures that align with top management's goals.

Does operating income, return on assets, or revenues best measure a subunit's financial goals?

2. Choose the time horizon of each performance measure.

Should the performance measures be calculated for one year or a multiyear time horizon?

3. Choose a definition for each performance measure.

Should assets be defined as total assets or net assets?

4. Choose a measurement alternative for each performance measure.

Should assets be measured at historical cost or current cost?

5. Choose a target level of performance.

Should all subunits have the same targets such as the same required rate of return on assets?

6. Choose the timing of the feedback.

How often should manufacturing performance reports be sent to management?

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

14) The executive vice president of Wicker Pen Company wants to establish an accounting-based performance measurement system for the company's new plant. The company has an accounting information system sufficient to support a fairly sophisticated performance measurement system. The new plant is going to be considered an investment center since its products will be markedly different from others the company currently sells. The new plant will have no internal dealings with other plants within the company.

Required:

What are some of the key steps that should be undertaken in the establishment of an accounting-based performance measurement system?

Answer: Key steps include:

1. Choose performance measures that align with top management's financial goals for the plant. They would include those that relate to the plant as an investment center.

2. Choose the time horizon of each performance measure in step 1.

3. Choose a definition of the components in each performance measure in step 1. For example, how should investment be defined?

4. Choose a measurement alternative for each performance measure in step 1. For example, should historical cost or current cost be used to measure investment?

5. Choose a target level of performance.

6. Choose the timing of feedback.

Diff: 2

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

15) Companies are increasingly using nonfinancial measures to evaluate performance. Why? Since these numbers do not come from the company's financial records, why are they used?

Answer: The correct answer will revolve around the objective of providing quality goods to the corporation's customers. Quality goods bring repeat business and satisfied customers are a business' best advertisement.

The idea is that these nonfinancial measures concentrate on areas and questions that indicate the quality of a particular corporation's products. While some of these items do not come from a companies' financial records, such as defect rates, they are quantifiable and can be verified.

Diff: 3

Terms: Balanced Scorecard

Objective: 1

AACSB: Reflective thinking

Objective 23.2

1) Managers usually use the term return on investment to evaluate:

A) the performance of a subdivision

B) a potential project

C) the performance of a subunit

D) Both A and C are correct.

Answer: D

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Reflective thinking

2) The return on investment is usually considered the most popular approach to incorporating the investment base into a performance measure because:

A) it blends all the ingredients of profitability into a single percentage

B) once determined, there is no need to use it with other measures of performance

C) it is similar to the company's price earnings ratio because a corporation's return on investment appears every day in The Wall Street Journal

D) Both A and C are correct.

Answer: A

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Reflective thinking

3) Return on investment can be increased by:

A) increasing operating assets

B) decreasing operating assets

C) decreasing revenues

D) Both B and C are correct.

Answer: B

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Reflective thinking

4) The ________ method of profitability analysis recognizes the two basic ingredients in profit-making: increasing income per dollar of revenues and using assets to generate more revenues.

A) Balanced Scorecard

B) Residual-Income

C) Dupont

D) Economic Value Added

Answer: C

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Reflective thinking

5) During the past twelve months, the Aaron Corporation had a net income of $25,000. What is the amount of the investment if the return on investment is 20%?

A) $50,000

B) $100,000

C) $125,000

D) $250,000

Answer: C

Explanation: C) 0.20 = $25,000/x; x = $125,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

6) During the past twelve months, the Zenith Corporation had a net income of $78,400 What is the return on investment if the amount of the investment is $560,000?

A) 10%

B) 12%

C) 14%

D) 16%

Answer: C

Explanation: C) $78,400/$560,000 = 14%

Diff: 1

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

7) The Alpha Beta Corporation had the following information for 20X5:

Revenue $ 450,000

Operating expenses 335,000

Total assets 575,000

What is the return on investment?

A) 10%

B) 20%

C) 25%

D) 78.2%

Answer: B

Explanation: B) (450,000 - $335,000)/$575,000 = 20%

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

8) Wacker Company has two regional offices. The data for each are as follows:

Maryland New Jersey

Revenues $ 290,000 $ 298,000

Operating assets 2,400,000 4,500,000

Net operating income 1,008,000 1,200,000

What is the Maryland Division's return on investment?

A) 0.42

B) 0.54

C) 0.96

D) 4.12

Answer: A

Explanation: A) $1,008,000/$2,400,000 = 0.42

Diff: 1

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

9) Thacker Company has two regional offices. The data for each are as follows:

Maryland New Jersey

Revenues $ 290,000 $ 298,000

Operating assets 2,400,000 4,500,000

Net operating income 1,008,000 1,200,000

What is the return on investment for the New Jersey Division?

A) 0.21

B) 0.27

C) 0.48

D) 2.06

Answer: B

Explanation: B) $1,200,000/$4,500,000 = 0.27

Diff: 1

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

The Cybertronics Corporation reported the following information for its Cyclotron Division: Revenues $2,000,000

Operating costs 1,200,000

Taxable income 400,000

Operating assets 1,000,000

Income is defined as operating income.

10) What is the Cyclotron Division's investment turnover ratio?

A) 2.00

B) 3.33

C) 2.50

D) 0.80

Answer: A

Explanation: A) $2,000,000/$1,000,000 = 2

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

11) What is the Cyclotron Division's return on sales?

A) 0.20

B) 0.40

C) 0.50

D) 0.60

Answer: B

Explanation: B) $2,000,000 - $1,200,000 = $800,000; $800,000/$2,000,000 = 0.40

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

12) What is the Cyclotron Division's return on investment?

A) 0.2

B) 0.4

C) 0.5

D) 0.8

Answer: D

Explanation: D) $800,000 / $1,000,000 = 0.8

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

The top management at Munchie Company, a manufacturer of computer games, is attempting to recover from a flood that destroyed some of their accounting records. The main computer system was also severely damaged. The following information was salvaged:

Alpha Division Beta Division Gamma Division

Sales $5,000,000 (a) $2,300,000

Net operating income $3,000,000 $1.300,000 $ 1,150,000

Operating assets (b) (c) $1,533,333

Return on investment 0.25 0.15 (d)

Return on sales (e) 0.10 0.5

Investment turnover (f) (g) 1.5

13) What were the sales for the Beta Division?

A) $8,666,667

B) $11,904,760

C) $13,000,000

D) $14,303,600

Answer: C

Explanation: C) 0.10 = $1,300,000/x; x = $13,000,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

14) What is the value of the operating assets belonging to the Alpha Division?

A) $8,666,667

B) $12,000,000

C) $13,000,000

D) $14,303,600

Answer: B

Explanation: B) $3,000,000/0.25 = $12,000,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

15) What is the value of the operating assets belonging to the Beta Division?

A) $8,666,667

B) $11,904,760

C) $13,000,000

D) $14,303,600

Answer: A

Explanation: A) .15 = $1,300,000/x; x = $8,666,667

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

16) What is the Gamma Division's return on investment?

A) 0.25

B) 0.42

C) 0.60

D) 0.75

Answer: D

Explanation: D) 0.5 × 1.5 = 0.75

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

17) What is the Alpha Division's return on sales?

A) 0.25

B) 0.42

C) 0.60

D) 0.75

Answer: C

Explanation: C) $3,000,000/$5,000,000 = 0.60

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

Answer the following questions using the information below:

The top management at Groundsource Company, a manufacturer of lawn and garden equipment, is attempting to recover from a fire that destroyed some of their accounting records. The main computer system was also severely damaged. The following information was salvaged:

Tractor DivisionTiller Division Digger Division

Sales $10,000,000 (a) $2,400,000

Net operating income $ 1,000,000 $1,440,000 $ 600,000

Operating assets (b) (c) $ 2,000,000

Return on investment 0.20 0.10 (d)

Return on sales (e) 0.12 0.25

Investment turnover (f) (g) 1.2

18) What were the sales for the Tiller Division?

A) $9,600,000

B) $12,000,000

C) $15,000,000

D) $15,500,000

Answer: B

Explanation: B) Return on Sales = Net Inc / Sales

.12 = $1,440,000 / S

S = $1,440,000 / .12 = $12,000,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

19) What is the value of the operating assets belonging to the Tractor Division?

A) $ 3,500,000

B) $4,000,000

C) $4,500,000

D) $5,000,000

Answer: D

Explanation: D) ROI = Net Income / Assets

Assets = net Income / ROI

Assets = $1,000,000/0.20 = $5,000,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

20) What is the value of the operating assets belonging to the Tiller Division?

A) $10,000,000

B) $ 12,000,000

C) $ 14,400,000

D) $ 15,000,000

Answer: C

Explanation: C) ROI = Net Income / Assets

Assets = Net Income / ROI

Assets = $1,440,000/0.10 = $14,400,000

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

21) What is the Digger Division's return on investment?

A) .25

B) .30

C) .45

D) .60

Answer: B

Explanation: B) ROI = Net Income / Net Assets = Return on Sales x Asset Turnover 0.25 × 1.2 = .30

Can Verify by dividing Net Income / Assets

= $600,000 / $2,000,000 = .30

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

22) What is the Tractor Division's return on sales?

A) 0.10

B) 0.12

C) 0.15

D) 0.20

Answer: A

Explanation: A) $1,000,000/$10,000,000 = 0.10

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

23) What is the Tractor Division's investment turnover?

A) .50

B) 1.0

C) 2.0

D) 2.5

Answer: C

Explanation: C) Investment Turnover = Sales / Assets

step 1 is to calculate the Assets

ROI = Net Income / Assets

Assets = net Income / ROI

Assets = $1,000,000/0.20 = $5,000,000

Then Investment Turnover = $10,000,000 / $5,000,000 = 2.0

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

24) What is the Tiller Division's investment turnover?

A) .50

B) .833

C) 1.2

D) 1.5

Answer: B

Explanation: B) Return on Investment = Return on Sales x Investment Turnover

Investment Turnover = Return on Investment / Return on Sales

= .10/.12 = .833

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

25) Costs recognized in particular situations that are NOT recognized by accrual accounting procedures are:

A) opportunity costs

B) imputed costs

C) cash accounting costs

D) None of these answers is correct.

Answer: B

Diff: 1

Terms: imputed cost

Objective: 2

AACSB: Reflective thinking

26) A problem with using residual income is that a corporation with a:

A) high investment turnover ratio always has a higher residual income than a corporation with a smaller investment turnover ratio

B) high return on sales always has a higher residual income than a corporation with a smaller return on sales

C) larger dollar amount of assets is likely to have a higher residual income than a corporation with a smaller dollar amount of assets

D) None of these answers is correct.

Answer: C

Diff: 2

Terms: residual income residual income (RI)

Objective: 2

AACSB: Reflective thinking

27) A company which favors the residual income approach wants managers to:

A) concentrate on maximizing an absolute amount of dollars

B) concentrate on maximizing a percentage return

C) maximize the investment turnover ratio

D) maximize return on sales

Answer: A

Diff: 2

Terms: residual income residual income (RI)

Objective: 2

AACSB: Reflective thinking

28) Using residual income as a measure of performance rather than return on investment promotes goal congruence because residual income:

A) places importance on the reduction of underperforming assets

B) calculates a percentage return rather than an absolute return

C) concentrates on maximizing an absolute amount of dollars

D) concentrates on maximizing the return on sales

Answer: C

Diff: 2

Terms: residual income residual income (RI)

Objective: 2

AACSB: Reflective thinking

29) Which of the following is the correct formula for return on sales?

A) Income / Investment

B) Investment / Income

C) Income / Revenue

D) Revenue / Investment

Answer: C

Diff: 1

Terms: return on investment

Objective: 2

AACSB: Reflective thinking

30) Another name for return on investment is the:

A) net present value

B) accounting rate of return

C) residual income

D) internal rate of return

Answer: B

Diff: 1

Terms: return on investment

Objective: 2

AACSB: Reflective thinking

Answer the following questions using the information below:

The Bandage Medical Supply Company has two divisions that operate independently of one another. The financial data for the year 2012 reported the following results:

North South

Sales $6,000,000 $5,000,000

Operating income 1,500,000 1,100,000

Taxable income 1,300,000 750,000

Investment 12,000,000 10,000,000

The company's desired rate of return is 10%. Income is defined as operating income.

31) What are the respective return-on-investment ratios for the North and South Divisions?

A) 0.110 and 0.125

B) 0.108 and 0.075

C) 0.125 and 0.110

D) 0.125 and 0.150

Answer: C

Explanation: C) North = $1,500,000/$12,000,000 = 0.125

South = $1,100,000/$10,000,000 = 0.110

Diff: 2

Terms: return on investment (ROI)

Objective: 2

AACSB: Analytical skills

32) What are the respective residual incomes for the North and South Divisions?

A) $60,000 and $100,000

B) $300,000 and $60,000

C) $300,000 and $100,000

D) $100,000 and a negative $300,000

Answer: C

Explanation: C) North = $1,500,000 - (0.1 × $12,000,000) = $300,000

South = $1,100,000 - (0.1 × $10,000,000) = $100,000

Diff: 2

Terms: residual income residual income (RI)

Objective: 2

AACSB: Analytical skills

33) Which division has the best return on investment and which division has the best residual income figure, respectively?

A) North, North

B) South, South

C) North, South

D) South, North

Answer: A

Explanation: A) North = $1,500,000/$12,000,000 = 0.125

South = $1,100,000/$10,000,000 = 0.110

North = $1,500,000 - (0.1 × $12,000,000) = $300,000

South = $1,100,000 - (0.1 × $10,000,000) = $100,000

Diff: 2

Terms: return on investment (ROI), residual income residual income (RI)

Objective: 2

AACSB: Analytical skills

34) After-tax operating income minus the after-tax weighted-average cost of capital multiplied by total assets minus current liabilities equals:

A) return on investment

B) residual income

C) economic value added

D) weighted-average cost of capital

Answer: C

Diff: 1

Terms: economic value added (EVA?)

Objective: 2

AACSB: Reflective thinking

35) The after-tax average cost of all the long-term funds used by a corporation equals:

A) economic value added

B) return on investment

C) return on equity

D) weighted-average cost of capital

Answer: D

Diff: 1

Terms: economic value added (EVA?)

Objective: 2

AACSB: Reflective thinking

36) A negative feature of defining investment by EXCLUDING the portion of total assets employed that are financed by short-term creditors is that:

A) current liabilities are sometimes difficult to define

B) short-term debt is always more expensive to finance than long-term debt

C) this method encourages managers to use an excessive amount of short-term debt

D) this method encourages managers to use an excessive amount of long-term debt

Answer: C

Diff: 2

Terms: economic value added (EVA?), investment

Objective: 2

AACSB: Reflective thinking

37) Springfield Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $8,000,000 and an interest rate of 8%, and equity capital with a market value of

$12,000,000 and a cost of equity of 12%. What is Springfield's weighted average cost of capital (WACC)?

A) .0480

B) .0800

C) .0912

D) .1000

Answer: C

Explanation: C) [($8,000,000 × (1 - .4) × (.08)) + ($12,000,000 × .12)] / ($8,000,000 + $12,000,000)

= .0912

Diff: 2

Terms: economic value added (EVA?)

Objective: 2

AACSB: Analytical skills

38) Springfield Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $8,000,000 and an interest rate of 8%, and equity capital with a market value of

$12,000,000 and a cost of equity of 12%. Springfield has two operating divisions, the Blue division and the Gold division, with the following financial measures for the current year:

What is Economic Value Added (EVA?) for the Blue Division?

A) -$233,400

B) $21,960

C) $188,600

D) $433,960

Answer: B

Explanation: B) WACC = [($8,000,000 × (1 - .4) × (.08)) + ($12,000,000 × .12)] / ($8,000,000 + $12,000,000) = .0912

EVA = ($1,055,000 × (1 - .4)) - (($9,500,000 - $2,800,000) × .0912) = $21,960

Diff: 3

Terms: economic value added (EVA?)

Objective: 2

AACSB: Analytical skills

39) Springfield Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $8,000,000 and an interest rate of 8%, and equity capital with a market value of $12,000,000 and a cost of equity of 12%. Springfield's after-tax cost of debt is:

A) .0320

B) .0480

C) .0800

D) .0912

Answer: B

Explanation: B) .08 × (1 - .4) = .048

Diff: 2

Terms: economic value added (EVA?)

Objective: 2

AACSB: Analytical skills

40) Springfield Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $8,000,000 and an interest rate of 8%, and equity capital with a market value of $12,000,000 and a cost of equity of 12%. Springfield has two operating divisions, the Blue division and the Gold division, with the following financial measures for the current year:

Calculate EVA? for the Gold Division.

A) ($283,200)

B) ($82,560)

C) $196,800

D) $397,440

Answer: B

Explanation: B) WACC = [($8,000,000 × (1 - .4) × (.08)) + ($12,000,000 × .12)] / ($8,000,000 + $12,000,000) = .0912

EVA = ($1,200,000 × (1 - .4)) - (($11,000,000 - $2,200,000) × .0912) = ($82,560)

Diff: 3

Terms: economic value added (EVA?)

Objective: 2

AACSB: Analytical skills

大学电工学1试卷及答案(A)

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克莱森重排反应(Claisen重排反应)的最初形式是一个烯丙基苯基醚在高温(> 200°C)下发生的一个重排反应,产物是邻位烯丙基苯酚。反应的机理是σ[3,3]重排(是史上第一个发现的σ[3,3]重排反应),产物4-烯酮因芳香性的需要互变异构为酚。 这个反应的特点是高度的区域选择性,产物大部分是邻位的。与弗里斯重排的性质很相似。 而当苯环的两个邻位都被“堵”住的时候,反应产物是对位烯丙基取代物。这是因为中间产物发生了一个科普重排反应所致——“分子自有其道(molecules have a way of hanging on)”。 审视整个过程可以看到:克莱森重排的驱动力是生成热力学上最稳定的取代度最大的“烯烃”。 克莱森重排起初是在芳香化合物中发现的(1912年),这与当时(20世纪初期)合成化学家“玩”的范围局限在芳香烃上有关。到后来发现该反应可以拓展到非芳香化合物,而这种拓展非常重要,因为克莱森重排反应立刻变成了合成上一个非常有用的反应:反应生成了一个新的碳碳键,得到一个4-烯羰基化合物,而烯键可以继续往下做衍生,得到其他的化合物。 而现代有机合成在克莱森反应的启发下催生出众多“变体”: 贝勒斯(Bellus)变体: 埃申莫瑟(Eschenmoser)变体:

艾兰德(Ireland)变体: 强生(Johnson)变体: [编辑]天然界的存在 在植物代谢的莽草酸途径中从分支酸到预苯酸的转换步骤就是一个克莱森重排;该反应受分支酸歧化酶的催化。预苯酸是一个重要的前体化合物,生物体内含苯环的天然化合物有一大半是由预苯酸转换过来的。 嚬哪醇重排 (英:pinacol rearrangement)是一个邻二醇在酸催化下脱水并发生取代基重排生成羰基化合物的反应。[1][2]。这一类反应由于嚬哪醇(2,3-二甲基-2,3-丁二醇)转换为嚬哪酮(3,3-二甲基-2-丁酮)的反应最具代表性,因而得名。反应的关键步骤是一个碳正离子的1,2-重排。 [编辑]反应机理 1.两个羟基其中之一接受一个质子之后脱去一分子水,形成碳正离子; 2.发生1,2-重排,一个基团从未脱去羟基的碳上向有正电荷的碳上转移; 3.羟基上脱去一个质子,其氧原子与碳成双键,反应结束。

电工学试题及答案套电工部分

电工学试题及答案套电 工部分 TTA standardization office【TTA 5AB- TTAK 08- TTA 2C】

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4、图示正弦交流电路中,已知R L C == ωω1, i t 13245=+?cos()ωA , i t 24245=-?cos()ωA ,则i 3为 ( )A. 5281 cos(.)ωt -? A B. 5281cos(.)ωt +? A C. 52cos ωt A D. 7245cos()ωt +? A 5、可以通过改变电容来调节RLC 串联电路的谐振频率,若要使谐振频率增大一 倍, 则电容应( ) A.大4倍 B.大2倍 C. 减至 2 1 D. 减至 4 1 二、填空题:(共20分)(要求写出计算过程) 1、电路如图所示,欲使电压源输出功率为零,则电阻R 为____Ω, 所吸收功率为______W 。 2、若图(a)的等效电路如图(b)所示, 则其中I S 为__________A, R S 为 __________Ω。 3、图示正弦交流电路中,已知 I R =∠-23 π A ,则 I L =____________A 三、非客观题 ( 本 大 题10分 ) 电路如图所示,应用KCL 与KVL 求电流I 、电压U 及元件X 吸收的功率。 四、非客观题 ( 本 大 题15分 )

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有机反应和反应机理总结(二) 来源:王悦的日志 有机反应和反应机理总结(二) (5)还原反应 1乌尔夫-凯惜纳-黄鸣龙还原:将醛或酮、肼和氢氧化钾在一高沸点的溶剂如一缩二乙二醇(HOCH2CH2OCH2CH2OH,沸点245˚C)中进行反应,使醛或酮的羰基被还原成亚甲基,这个方法称为乌尔夫-凯惜纳(Wolff L−Kishner N M)-黄鸣龙方法还原。对酸不稳定而对碱稳定的羰基化合物可以用此法还原。 2去氨基还原:重氮盐在某些还原剂的作用下,能发生重氮基被氢原子取代的反应,由于重氮基来自氨基,因此常称该反应为去氨基还原反应。 3异相催化氢化:适用于烯烃氢化的催化剂有铂、钯、铑、钌、镍等,这些分散的金属态的催化剂均不溶于有机溶剂,一般称之为异相催化剂。在异相催化剂作用下发生的加氢反应称为异相催化氢化。 4麦尔外因—彭杜尔夫还原:醛酮用异丙醇铝还原成醇的一种方法。这个反应一般是在苯或甲苯溶液中进行。异丙醇铝把氢负离子转移给醛或酮,而自身氧化成丙酮,随着反应进行,把丙酮蒸出来,使反应朝产物方面进行。这是欧芬脑尔氧化法的逆反应,叫做麦尔外因—彭杜尔夫(Meerwein H-Ponndorf W)反应。5卤代烃的还原:卤代烃被还原剂还原成烃的反应称为卤代烃的还原。还原试剂很多,目前使用较为普遍的是氢化锂铝,它是个很强的还原剂,所有类型的卤代烃包括乙烯型卤代烃均可被还原,还原反应一般在乙醚或四氢呋喃(THF)等溶剂中进行。 6伯奇还原:碱金属在液氨和醇的混合液中,与芳香化合物反应,苯环被还原为1,4-环己二烯类化合物,这种反应被称为伯奇还原。 7均相催化氢化:一些可溶于有机溶剂中的催化剂称为均相催化剂。在均相催化剂作用下发生的加氢反应称为均相催化氢化。 8克莱门森还原:醛或酮与锌汞齐和浓盐酸一起回流反应。醛或酮的羰基被还原成亚甲基,这个方法称为克莱门森还原。 9罗森孟还原法:用部分失活的钯催化剂使酰氯进行催化还原生成醛。此还原法称为罗森孟(Posenmund, K. W.)还原法。 10斯蒂芬还原:将氯化亚锡悬浮在乙醚溶液中,并用氯化氢气体饱和,将芳腈加入反应,水解后得到芳醛。此还原法称为斯蒂芬(Stephen, H.)还原。 11催化氢化:在催化剂的作用下,不饱和化合物与氢发生的加氢反应称之为催化氢化。 12催化氢解:用催化氢化法使碳与杂原子(O,N,X等)之间的键断裂,称为催化氢解。苯甲位的碳与杂原子之间的键很易催化氢解。 13酮的双分子还原:在钠、铝、镁、铝汞齐或低价钛试剂的催化下,酮在非质子溶剂中发生双分子还原偶联生成频哪醇,该反应称为酮的双分子还原。 14硼氢化-还原反应:烯烃与甲硼烷作用生成烷基硼的反应称为烯烃的硼氢化反

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电工学期末考试试题 4. 已知 u =220 Jsin (314t - 135 V ,则有效值 U = _____ V ,周期 T 二 _______ s ,初相位二 ______ t = 0.01s 时,u 二 ____ V o 5. 已知变压器的变比为4:1,测得次绕组中的电流l 2=4A ,则原绕组中的电流h 二 ____________ A o 6. 一台三相异步电动机,定子电压的频率为 f^50H Z ,极对数p=1,转差率s = 0.015。则同步转 速n 0二 ________ r /min ,转子转速 n 二 ___ r /min ,转子电流频率 f 2二 _______ H Z 。 、选择题(每题2分,共20 分) 1. 电路如图4所示,其KVL 方程正确的是( ) 2. 图5所示电路中U AB 为( )V 3. 电路如图6所示,叙述正确的是( ) A. 电流源吸收功率,电压源发出功率 C.电流源发出功率,电压源吸收功率一、填空题 1.电路如图 (每空2分,共24分) 1所示,U ab b J Q — 5V - 图1 2.各支路电流如图2所示, 3.各电阻值如图3所示,则端口等效电阻R ab - Q o A. U S RI U =0 B. Us RI -U =0 C. U s -RI U =0 D. U s - RI -U =0 B. 1.5 C. 2 D. 2.5 + O ------- 10V C )( )5/ A — 5Q — 1QQ | B Q B.电流源和电压源都吸收功率 D.电流源和电压源都发出功率 A. 1.25 21' 1 图5 10V

电工学试题及答案

电工学试题及答案

第 2 页 共 19 页 课程名称 电工学A(上) 考试日期 考生姓名 学号 专业或类别 题号 一 二 三 四 五 六 七 八 总分 累分人 签题 分 30 8 10 8 12 10 10 12 100 得分 考生注意事项:1、本试卷共 页,请查看试 卷中是否有缺页。 2、考试结束后,考生不得将试 卷、答题纸和草稿纸带出考场。 一、单项选择题:将下列各题中唯一正确的答案代码填入括号内(每小题2分) 得分 评卷 1、( C )已 知 图 1所示 电 路 中 的 U S =10 V , I S = 13 A 。电 阻 R 1 和 R 2 消 耗 的 功 率 由 ( )供 给 。 (a) 电 压 源 (b) 电 流 源 (c) 电 压 源 和 电 流 源 U U I R R S S S S 1 211Ω Ω . .. . +图1

2、( C )在图2中,N 是一线性无源网络。当 U 1 =1V,I 2 = 1A时,U 3 = 0V;当U 1 =10V,I 2 = 0A 时,U 3 =1V。则当U 1 = 0V,I 2 =10A时,U 3 = ()V A、 0 B、 1 C、-1 D、 3 图2 第 3 页共 19 页

福州大学 2007~2008学年第一学期考试A卷 第 4 页共 19 页

3、( D )在电感性负载两端并联一定值的电容,以提高功率因素,下列说法正确的是( )。 (A)减少负载的工作电流 (B) 减少负载的有功功率 (C)减少负载的无功功率 (D) 减少线路的功率损耗 4、( D )当三相交流发电机的三个绕组连接成 星形时,若线电压V t u BC )180sin(2380-=ω,则 相电压=C u ( )。 (a)V t )30sin(2220-ω (b) V t )30sin(2380-ω (c) V t )120sin(2380+ω (d )2202sin(30)t ω+o 5、( B )图3所示 正 弦 电 路 中,R X L ==10Ω , U U AB BC =, 且 U & 与 I & 同 相, 则 复 阻 抗 Z 为 ( )。 (a) ()55+j Ω (b) ()55-j Ω (c) 1045∠? Ω Z j A B C U R .c C L I .X + - 图3

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