喬布斯再斯坦福大學(xué)演講稿中英文

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1、喬布斯斯坦福演講稿 蘋果CEO喬布斯在斯坦福大學(xué)的演講稿[中英]蘋果計算機公司CEO史蒂夫·喬布斯6.14在斯坦福大學(xué)對即將畢業(yè)的大學(xué)生們進行演講時說，從大學(xué)里輟學(xué)是他這一生做出的最為明智的一個選擇，因為它逼迫他學(xué)會了創(chuàng)新。 喬布斯對操場上擠的滿滿的畢業(yè)生、校友和家長們說：“你的時間有限，所以最好別把它浪費在模仿別人這種事上?！?－－同樣地，如果還在學(xué)校的話，似乎不應(yīng)該去模仿退學(xué)的牛人們。 You've got to find what you love,' Jobs says Jobs說，你必須要找到你所愛的東西。 This is the text of the Commen

2、cement address by Steve Jobs, CEO of Apple Computer and of Pixar Animation Studios, delivered on June 12, 2005. 這是蘋果公司和Pixar動畫工作室的CEO Steve Jobs于2005年6月12號在斯坦福大學(xué)的畢業(yè)典禮上面的演講稿。 I am honored to be with you today at your commencement from one of the finest universities in the world. I never graduated

3、 from college. Truth be told, this is the closest I've ever gotten to a college graduation. Today I want to tell you three stories from my life. That's it. No big deal. Just three stories. 我今天很榮幸能和你們一起參加畢業(yè)典禮，斯坦福大學(xué)是世界上最好的大學(xué)之一。我從來沒有從大學(xué)中畢業(yè)。說實話,今天也許是在我的生命中離大學(xué)畢業(yè)最近的一天了。今天我想向你們講述我生活中的三個故事。不是什么大不了的事情,只是三個

4、故事而已。 The first story is about connecting the dots. 第一個故事是關(guān)于如何把生命中的點點滴滴串連起來。 I dropped out of Reed College after the first 6 months, but then stayed around as a drop-in for another 18 months or so before I really quit. So why did I drop out? 我在Reed大學(xué)讀了六個月之后就退學(xué)了,但是在十八個月以后——我真正的作出退學(xué)決定之前,我還經(jīng)常去學(xué)

5、校。我為什么要退學(xué)呢？ It started before I was born. My biological mother was a young, unwed college graduate student, and she decided to put me up for adoption. She felt very strongly that I should be adopted by college graduates, so everything was all set for me to be adopted at birth by a lawyer and his w

6、ife. Except that when I popped out they decided at the last minute that they really wanted a girl. So my parents, who were on a waiting list, got a call in the middle of the night asking: "We have an unexpected baby boy; do you want him?" They said: "Of course." My biological mother later found out

7、that my mother had never graduated from college and that my father had never graduated from high school. She refused to sign the final adoption papers. She only relented a few months later when my parents promised that I would someday go to college. 故事從我出生的時候講起。我的親生母親是一個年輕的,沒有結(jié)婚的大學(xué)畢業(yè)生。她決定讓別人收養(yǎng)我, 她

8、十分想讓我被大學(xué)畢業(yè)生收養(yǎng)。所以在我出生的時候，她已經(jīng)做好了一切的準(zhǔn)備工作，能使得我被一個律師和他的妻子所收養(yǎng)。但是她沒有料到,當(dāng)我出生之后,律師夫婦突然決定他們想要一個女孩。 所以我的生養(yǎng)父母（他們還在我親生父母的觀察名單上）突然在半夜接到了一個電話:“我們現(xiàn)在這兒有一個不小心生出來的男嬰,你們想要他嗎？”他們回答道:“當(dāng)然！”但是我親生母親隨后發(fā)現(xiàn)，我的養(yǎng)母從來沒有上過大學(xué),我的父親甚至從沒有讀過高中。她拒絕簽這個收養(yǎng)合同。只是在幾個月以后,我的父母答應(yīng)她一定要讓我上大學(xué),那個時候她才同意。 And 17 years later I did go to college. But I n

9、aively chose a college that was almost as expensive as Stanford, and all of my working-class parents' savings were being spent on my college tuition. After six months, I couldn't see the value in it. I had no idea what I wanted to do with my life and no idea how college was going to help me figure i

10、t out. And here I was spending all of the money my parents had saved their entire life. So I decided to drop out and trust that it would all work out OK. It was pretty scary at the time, but looking back it was one of the best decisions I ever made. The minute I dropped out I could stop taking the r

11、equired classes that didn't interest me, and begin dropping in on the ones that looked interesting. 在十七歲那年,我真的上了大學(xué)。但是我很愚蠢的選擇了一個幾乎和你們斯坦福大學(xué)一樣貴的學(xué)校, 我父母還處于藍領(lǐng)階層，他們幾乎把所有積蓄都花在了我的學(xué)費上面。在六個月后, 我已經(jīng)看不到其中的價值所在。我不知道我想要在生命中做什么,我也不知道大學(xué)能幫助我找到怎樣的答案。 但是在這里，我?guī)缀趸ü饬宋腋改高@一輩子的所有積蓄。所以我決定要退學(xué),我覺得這是個正確的決定。不能否認(rèn),我當(dāng)時確實非常的害怕, 但是現(xiàn)

12、在回頭看看,那的確是我這一生中最棒的一個決定。在我做出退學(xué)決定的那一刻, 我終于可以不必去讀那些令我提不起絲毫興趣的課程了。然后我還可以去修那些看起來有點意思的課程。 It wasn't all romantic. I didn't have a dorm room, so I slept on the floor in friends' rooms, I returned coke bottles for the 5¢ deposits to buy food with, and I would walk the 7 miles across town every Sunday

13、 night to get one good meal a week at the Hare Krishna temple. I loved it. And much of what I stumbled into by following my curiosity and intuition turned out to be priceless later on. Let me give you one example: 但是這并不是那么羅曼蒂克。我失去了我的宿舍,所以我只能在朋友房間的地板上面睡覺,我去撿5美分的可樂瓶子，僅僅為了填飽肚子, 在星期天的晚上,我需要走七英里的路程，穿過這

14、個城市到Hare Krishna寺廟（注：位于紐約Brooklyn下城）,只是為了能吃上飯——這個星期唯一一頓好一點的飯。但是我喜歡這樣。我跟著我的直覺和好奇心走, 遇到的很多東西,此后被證明是無價之寶。讓我給你們舉一個例子吧： Reed College at that time offered perhaps the best calligraphy instruction in the country. Throughout the campus every poster, every label on every drawer, was beautifully hand callig

15、raphed. Because I had dropped out and didn't have to take the normal classes, I decided to take a calligraphy class to learn how to do this. I learned about serif and san serif typefaces, about varying the amount of space between different letter combinations, about what makes great typography great

16、. It was beautiful, historical, artistically subtle in a way that science can't capture, and I found it fascinating. Reed大學(xué)在那時提供也許是全美最好的美術(shù)字課程。在這個大學(xué)里面的每個海報, 每個抽屜的標(biāo)簽上面全都是漂亮的美術(shù)字。因為我退學(xué)了, 沒有受到正規(guī)的訓(xùn)練, 所以我決定去參加這個課程，去學(xué)學(xué)怎樣寫出漂亮的美術(shù)字。我學(xué)到了san serif 和serif字體, 我學(xué)會了怎么樣在不同的字母組合之中改變空格的長度, 還有怎么樣才能作出最棒的印刷式樣。那是一種科學(xué)永遠不能

17、捕捉到的、美麗的、真實的藝術(shù)精妙, 我發(fā)現(xiàn)那實在是太美妙了。 None of this had even a hope of any practical application in my life. But ten years later, when we were designing the first Macintosh computer, it all came back to me. And we designed it all into the Mac. It was the first computer with beautiful typography. If I had

18、never dropped in on that single course in college, the Mac would have never had multiple typefaces or proportionally spaced fonts. And since Windows just copied the Mac, its likely that no personal computer would have them. If I had never dropped out, I would have never dropped in on this calligraph

19、y class, and personal computers might not have the wonderful typography that they do. Of course it was impossible to connect the dots looking forward when I was in college. But it was very, very clear looking backwards ten years later. 當(dāng)時看起來這些東西在我的生命中，好像都沒有什么實際應(yīng)用的可能。但是十年之后,當(dāng)我們在設(shè)計第一臺Macintosh電腦的時候,

20、就不是那樣了。我把當(dāng)時我學(xué)的那些家伙全都設(shè)計進了Mac。那是第一臺使用了漂亮的印刷字體的電腦。如果我當(dāng)時沒有退學(xué), 就不會有機會去參加這個我感興趣的美術(shù)字課程, Mac就不會有這么多豐富的字體，以及賞心悅目的字體間距。那么現(xiàn)在個人電腦就不會有現(xiàn)在這么美妙的字型了。當(dāng)然我在大學(xué)的時候，還不可能把從前的點點滴滴串連起來,但是當(dāng)我十年后回顧這一切的時候,真的豁然開朗了。 Again, you can't connect the dots looking forward; you can only connect them looking backwards. So you have to tru

21、st that the dots will somehow connect in your future. You have to trust in something - your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life. 再次說明的是,你在向前展望的時候不可能將這些片斷串連起來；你只能在回顧的時候?qū)Ⅻc點滴滴串連起來。所以你必須相信這些片斷會在你未來的某一天串連起來。你必須要相信某些東西：你

22、的勇氣、目的、生命、因緣。這個過程從來沒有令我失望（let me down）,只是讓我的生命更加地與眾不同而已。 My second story is about love and loss. 我的第二個故事是關(guān)于愛和損失的。 I was lucky – I found what I loved to do early in life. Woz and I started Apple in my parents garage when I was 20. We worked hard, and in 10 years Apple had grown from just the tw

23、o of us in a garage into a billion company with over 4000 employees. We had just released our finest creation - the Macintosh - a year earlier, and I had just turned 30. And then I got fired. How can you get fired from a company you started? Well, as Apple grew we hired someone who I thought was ver

24、y talented to run the company with me, and for the first year or so things went well. But then our visions of the future began to diverge and eventually we had a falling out. When we did, our Board of Directors sided with him. So at 30 I was out. And very publicly out. What had been the focus of my

25、entire adult life was gone, and it was devastating. 我非常幸運, 因為我在很早的時候就找到了我鐘愛的東西。Woz和我在二十歲的時候就在父母的車庫里面開創(chuàng)了蘋果公司。我們工作得很努力, 十年之后, 這個公司從那兩個車庫中的窮光蛋發(fā)展到了超過四千名的雇員、價值超過二十億的大公司。在公司成立的第九年,我們剛剛發(fā)布了最好的產(chǎn)品,那就是Macintosh。我也快要到三十歲了。在那一年, 我被炒了魷魚。你怎么可能被你自己創(chuàng)立的公司炒了魷魚呢? 嗯,在蘋果快速成長的時候，我們雇用了一個很有天分的家伙和我一起管理這個公司, 在最初的幾年,公司運轉(zhuǎn)的很好。

26、但是后來我們對未來的看法發(fā)生了分歧, 最終我們吵了起來。當(dāng)爭吵不可開交的時候, 董事會站在了他的那一邊。所以在三十歲的時候, 我被炒了。在這么多人的眼皮下我被炒了。在而立之年，我生命的全部支柱離自己遠去, 這真是毀滅性的打擊。 I really didn't know what to do for a few months. I felt that I had let the previous generation of entrepreneurs down - that I had dropped the baton as it was being passed to me. I met

27、 with David Packard and Bob Noyce and tried to apologize for screwing up so badly. I was a very public failure, and I even thought about running away from the valley. But something slowly began to dawn on me – I still loved what I did. The turn of events at Apple had not changed that one bit. I had

28、been rejected, but I was still in love. And so I decided to start over. 在最初的幾個月里，我真是不知道該做些什么。我把從前的創(chuàng)業(yè)激情給丟了, 我覺得自己讓與我一同創(chuàng)業(yè)的人都很沮喪。我和David Pack和Bob Boyce見面，并試圖向他們道歉。我把事情弄得糟糕透頂了。但是我漸漸發(fā)現(xiàn)了曙光, 我仍然喜愛我從事的這些東西。蘋果公司發(fā)生的這些事情絲毫的沒有改變這些, 一點也沒有。我被驅(qū)逐了,但是我仍然鐘愛它。所以我決定從頭再來。 I didn't see it then, but it turned out that

29、 getting fired from Apple was the best thing that could have ever happened to me. The heaviness of being successful was replaced by the lightness of being a beginner again, less sure about everything. It freed me to enter one of the most creative periods of my life. 我當(dāng)時沒有覺察, 但是事后證明, 從蘋果公司被炒是我這輩子發(fā)生

30、的最棒的事情。因為，作為一個成功者的極樂感覺被作為一個創(chuàng)業(yè)者的輕松感覺所重新代替: 對任何事情都不那么特別看重。這讓我覺得如此自由, 進入了我生命中最有創(chuàng)造力的一個階段。 During the next five years, I started a company named NeXT, another company named Pixar, and fell in love with an amazing woman who would become my wife. Pixar went on to create the worlds first computer animated

31、 feature film, Toy Story, and is now the most successful animation studio in the world. In a remarkable turn of events, Apple bought NeXT, I retuned to Apple, and the technology we developed at NeXT is at the heart of Apple's current renaissance. And Laurene and I have a wonderful family together.

32、在接下來的五年里, 我創(chuàng)立了一個名叫NeXT的公司, 還有一個叫Pixar的公司, 然后和一個后來成為我妻子的優(yōu)雅女人相識。Pixar 制作了世界上第一個用電腦制作的動畫電影——“玩具總動員”,Pixar現(xiàn)在也是世界上最成功的電腦制作工作室。在后來的一系列運轉(zhuǎn)中,Apple收購了NeXT, 然后我又回到了Apple公司。我們在NeXT發(fā)展的技術(shù)在Apple的復(fù)興之中發(fā)揮了關(guān)鍵的作用。我還和Laurence 一起建立了一個幸福的家庭。 I'm pretty sure none of this would have happened if I hadn't been fired from Ap

33、ple. It was awful tasting medicine, but I guess the patient needed it. Sometimes life hits you in the head with a brick. Don't lose faith. I'm convinced that the only thing that kept me going was that I loved what I did. You've got to find what you love. And that is as true for your work as it is fo

34、r your lovers. Your work is going to fill a large part of your life, and the only way to be truly satisfied is to do what you believe is great work. And the only way to do great work is to love what you do. If you haven't found it yet, keep looking. Don't settle. As with all matters of the heart, yo

35、u'll know when you find it. And, like any great relationship, it just gets better and better as the years roll on. So keep looking until you find it. Don't settle. 我可以非?？隙?如果我不被Apple開除的話, 這其中一件事情也不會發(fā)生的。這個良藥的味道實在是太苦了,但是我想病人需要這個藥。有些時候, 生活會拿起一塊磚頭向你的腦袋上猛拍一下。不要失去信心。我很清楚唯一使我一直走下去的，就是我做的事情令我無比鐘愛。你需要去找到你所

36、愛的東西。對于工作是如此, 對于你的愛人也是如此。你的工作將會占據(jù)生活中很大的一部分。你只有相信自己所做的是偉大的工作, 你才能怡然自得。如果你現(xiàn)在還沒有找到, 那么繼續(xù)找、不要停下來、全心全意的去找, 當(dāng)你找到的時候你就會知道的。就像任何真誠的關(guān)系, 隨著歲月的流逝只會越來越緊密。所以繼續(xù)找，直到你找到它，不要停下來！ My third story is about death. 我的第三個故事是關(guān)于死亡的。 When I was 17, I read a quote that went something like: "If you live each day as if it

37、 was your last, someday you'll most certainly be right." It made an impression on me, and since then, for the past 33 years, I have looked in the mirror every morning and asked myself: "If today were the last day of my life, would I want to do what I am about to do today?" And whenever the answer ha

38、s been "No" for too many days in a row, I know I need to change something. 當(dāng)我十七歲的時候, 我讀到了一句話:“如果你把每一天都當(dāng)作生命中最后一天去生活的話,那么有一天你會發(fā)現(xiàn)你是正確的?！边@句話給我留下了深刻的印象。從那時開始,過了33年,我在每天早晨都會對著鏡子問自己:“如果今天是我生命中的最后一天, 你會不會完成你今天想做的事情呢？”當(dāng)答案連續(xù)很多次被給予“不是”的時候, 我知道自己需要改變某些事情了。 Remembering that I'll be dead soon is the most impo

39、rtant tool I've ever encountered to help me make the big choices in life. Because almost everything – all external expectations, all pride, all fear of embarrassment or failure - these things just fall away in the face of death, leaving only what is truly important. Remembering that you are going to

40、 die is the best way I know to avoid the trap of thinking you have something to lose. You are already naked. There is no reason not to follow your heart. “記住你即將死去”是我一生中遇到的最重要箴言。它幫我指明了生命中重要的選擇。因為幾乎所有的事情, 包括所有的榮譽、所有的驕傲、所有對難堪和失敗的恐懼,這些在死亡面前都會消失。我看到的是留下的真正重要的東西。你有時候會思考你將會失去某些東西,“記住你即將死去”是我知道的避免這些想法的最好辦

41、法。你已經(jīng)赤身裸體了, 你沒有理由不去跟隨自己的心一起跳動。 About a year ago I was diagnosed with cancer. I had a scan at 7:30 in the morning, and it clearly showed a tumor on my pancreas. I didn't even know what a pancreas was. The doctors told me this was almost certainly a type of cancer that is incurable, and that I shoul

42、d expect to live no longer than three to six months. My doctor advised me to go home and get my affairs in order, which is doctor's code for prepare to die. It means to try to tell your kids everything you thought you'd have the next 10 years to tell them in just a few months. It means to make sure

43、everything is buttoned up so that it will be as easy as possible for your family. It means to say your goodbyes. 大概一年以前, 我被診斷出癌癥。我在早晨七點半做了一個檢查, 檢查清楚的顯示在我的胰腺有一個腫瘤。我當(dāng)時都不知道胰腺是什么東西。醫(yī)生告訴我那很可能是一種無法治愈的癌癥, 我還有三到六個月的時間活在這個世界上。我的醫(yī)生叫我回家, 然后整理好我的一切, 那就是醫(yī)生準(zhǔn)備死亡的程序。那意味著你將要把未來十年對你小孩說的話在幾個月里面說完.；那意味著把每件事情都搞定, 讓你的家

44、人會盡可能輕松的生活；那意味著你要說“再見了”。 I lived with that diagnosis all day. Later that evening I had a biopsy, where they stuck an endoscope down my throat, through my stomach and into my intestines, put a needle into my pancreas and got a few cells from the tumor. I was sedated, but my wife, who was there, tol

45、d me that when they viewed the cells under a microscope the doctors started crying because it turned out to be a very rare form of pancreatic cancer that is curable with surgery. I had the surgery and I'm fine now. 我整天和那個診斷書一起生活。后來有一天早上我作了一個活切片檢查，醫(yī)生將一個內(nèi)窺鏡從我的喉嚨伸進去,通過我的胃, 然后進入我的腸子, 用一根針在我的胰腺上的腫瘤上取了幾

46、個細胞。我當(dāng)時很鎮(zhèn)靜,因為我被注射了鎮(zhèn)定劑。但是我的妻子在那里, 后來告訴我，當(dāng)醫(yī)生在顯微鏡地下觀察這些細胞的時候他們開始尖叫, 因為這些細胞最后竟然是一種非常罕見的可以用手術(shù)治愈的胰腺癌癥。我做了這個手術(shù), 現(xiàn)在我痊愈了。 This was the closest I've been to facing death, and I hope its the closest I get for a few more decades. Having lived through it, I can now say this to you with a bit more certainty tha

47、n when death was a useful but purely intellectual concept: 那是我最接近死亡的時候, 我還希望這也是以后的幾十年最接近的一次。從死亡線上又活了過來, 死亡對我來說，只是一個有用但是純粹是知識上的概念的時候，我可以更肯定一點地對你們說： No one wants to die. Even people who want to go to heaven don't want to die to get there. And yet death is the destination we all share. No one has e

48、ver escaped it. And that is as it should be, because Death is very likely the single best invention of Life. It is Life's change agent. It clears out the old to make way for the new. Right now the new is you, but someday not too long from now, you will gradually become the old and be cleared away. S

49、orry to be so dramatic, but it is quite true. 沒有人愿意死, 即使人們想上天堂, 人們也不會為了去那里而死。但是死亡是我們每個人共同的終點。從來沒有人能夠逃脫它。也應(yīng)該如此。 因為死亡就是生命中最好的一個發(fā)明。它將舊的清除以便給新的讓路。你們現(xiàn)在是新的, 但是從現(xiàn)在開始不久以后, 你們將會逐漸的變成舊的然后被清除。我很抱歉這很戲劇性, 但是這十分的真實。 Your time is limited, so don't waste it living someone else's life. Don't be trapped by dogma

50、- which is living with the results of other people's thinking. Don't let the noise of other's opinions drown out your own inner voice. And most important, have the courage to follow your heart and intuition. They somehow already know what you truly want to become. Everything else is secondary. 你們的

51、時間很有限, 所以不要將他們浪費在重復(fù)其他人的生活上。不要被教條束縛,那意味著你和其他人思考的結(jié)果一起生活。不要被其他人喧囂的觀點掩蓋你真正的內(nèi)心的聲音。還有最重要的是, 你要有勇氣去聽從你直覺和心靈的指示——它們在某種程度上知道你想要成為什么樣子，所有其他的事情都是次要的。 When I was young, there was an amazing publication called The Whole Earth Catalog, which was one of the bibles of my generation. It was created by a fellow nam

52、ed Stewart Brand not far from here in Menlo Park, and he brought it to life with his poetic touch. This was in the late 1960's, before personal computers and desktop publishing, so it was all made with typewriters, scissors, and polaroid cameras. It was sort of like Google in paperback form, 35 year

53、s before Google came along: it was idealistic, and overflowing with neat tools and great notions. 當(dāng)我年輕的時候, 有一本叫做“整個地球的目錄”振聾發(fā)聵的雜志，它是我們那一代人的圣經(jīng)之一。它是一個叫Stewart Brand的家伙在離這里不遠的Menlo Park書寫的, 他象詩一般神奇地將這本書帶到了這個世界。那是六十年代后期, 在個人電腦出現(xiàn)之前, 所以這本書全部是用打字機,、剪刀還有偏光鏡制造的。有點像用軟皮包裝的google, 在google出現(xiàn)三十五年之前：這是理想主義的， 其中有許

54、多靈巧的工具和偉大的想法。 Stewart and his team put out several issues of The Whole Earth Catalog, and then when it had run its course, they put out a final issue. It was the mid-1970s, and I was your age. On the back cover of their final issue was a photograph of an early morning country road, the kind you mi

55、ght find yourself hitchhiking on if you were so adventurous. Beneath it were the words: "Stay Hungry. Stay Foolish." It was their farewell message as they signed off. Stay Hungry. Stay Foolish. And I have always wished that for myself. And now, as you graduate to begin anew, I wish that for you. S

56、tewart和他的伙伴出版了幾期的“整個地球的目錄”,當(dāng)它完成了自己使命的時候, 他們做出了最后一期的目錄。那是在七十年代的中期, 你們的時代。在最后一期的封底上是清晨鄉(xiāng)村公路的照片（如果你有冒險精神的話，你可以自己找到這條路的），在照片之下有這樣一段話：“求知若饑，虛心若愚”這是他們停止了發(fā)刊的告別語。“求知若饑，虛心若愚”我總是希望自己能夠那樣,現(xiàn)在, 在你們即將畢業(yè)，開始新的旅程的時候, 我也希望你們能這樣： Stay Hungry. Stay Foolish. 求知若饑，虛心若愚 Thank you all very much. 非常感謝你們 3、通過活動，使學(xué)

57、生養(yǎng)成博覽群書的好習(xí)慣。 B比率分析法和比較分析法不能測算出各因素的影響程度?！? C采用約當(dāng)產(chǎn)量比例法，分配原材料費用與分配加工費用所用的完工率都是一致的。Ｘ C采用直接分配法分配輔助生產(chǎn)費用時，應(yīng)考慮各輔助生產(chǎn)車間之間相互提供產(chǎn)品或勞務(wù)的情況。錯 C產(chǎn)品的實際生產(chǎn)成本包括廢品損失和停工損失。√ C成本報表是對外報告的會計報表?！? C成本分析的首要程序是發(fā)現(xiàn)問題、分析原因。× C成本會計的對象是指成本核算?！? C成本計算的輔助方法一般應(yīng)與基本方法結(jié)合使用而不單獨使用?！? C成本計算方法中的最基本的方法是分步法。X D當(dāng)車間生產(chǎn)多種產(chǎn)品時，“廢品損失”、“停工損失”的借方余

58、額，月末均直接記入該產(chǎn)品的產(chǎn)品成本 中。× D定額法是為了簡化成本計算而采用的一種成本計算方法。× F“廢品損失”賬戶月末沒有余額?！? F廢品損失是指在生產(chǎn)過程中發(fā)現(xiàn)和入庫后發(fā)現(xiàn)的不可修復(fù)廢品的生產(chǎn)成本和可修復(fù)廢品的修復(fù)費用。Ｘ F分步法的一個重要特點是各步驟之間要進行成本結(jié)轉(zhuǎn)。(√) G各月末在產(chǎn)品數(shù)量變化不大的產(chǎn)品，可不計算月末在產(chǎn)品成本。錯 G工資費用就是成本項目。(×) G歸集在基本生產(chǎn)車間的制造費用最后均應(yīng)分配計入產(chǎn)品成本中。對 J計算計時工資費用，應(yīng)以考勤記錄中的工作時間記錄為依據(jù)。(√) J簡化的分批法就是不計算在產(chǎn)品成本的分批法。(×) J簡化分批法是不

59、分批計算在產(chǎn)品成本的方法。對 J加班加點工資既可能是直接計人費用，又可能是間接計人費用?！? J接生產(chǎn)工藝過程的特點，工業(yè)企業(yè)的生產(chǎn)可分為大量生產(chǎn)、成批生產(chǎn)和單件生產(chǎn)三種，X K可修復(fù)廢品是指技術(shù)上可以修復(fù)使用的廢品。錯 K可修復(fù)廢品是指經(jīng)過修理可以使用，而不管修復(fù)費用在經(jīng)濟上是否合算的廢品。Ｘ P品種法只適用于大量大批的單步驟生產(chǎn)的企業(yè)。× Q企業(yè)的制造費用一定要通過“制造費用”科目核算。Ｘ Q企業(yè)職工的醫(yī)藥費、醫(yī)務(wù)部門、職工浴室等部門職工的工資，均應(yīng)通過“應(yīng)付工資”科目核算。Ｘ S生產(chǎn)車間耗用的材料，全部計入“直接材料”成本項目。Ｘ S適應(yīng)生產(chǎn)特點和管理要求，采用適當(dāng)

60、的成本計算方法，是成本核算的基礎(chǔ)工作。(×) W完工產(chǎn)品費用等于月初在產(chǎn)品費用加本月生產(chǎn)費用減月末在產(chǎn)品費用。對 Y“預(yù)提費用”可能出現(xiàn)借方余額，其性質(zhì)屬于資產(chǎn)，實際上是待攤費用。對 Y引起資產(chǎn)和負(fù)債同時減少的支出是費用性支出。X Y以應(yīng)付票據(jù)去償付購買材料的費用，是成本性支出。X Y原材料分工序一次投入與原材料在每道工序陸續(xù)投入，其完工率的計算方法是完全一致的。Ｘ Y運用連環(huán)替代法進行分析，即使隨意改變各構(gòu)成因素的替換順序，各因素的影響結(jié)果加總后仍等于指標(biāo)的總差異，因此更換各因索替換順序，不會影響分析的結(jié)果。(×) Z在產(chǎn)品品種規(guī)格繁多的情況下，應(yīng)該采用分類法計算產(chǎn)品成本。對 Z直接生產(chǎn)費用就是直接計人費用。X Z逐步結(jié)轉(zhuǎn)分步法也稱為計列半成品分步法?！? A按年度計劃分配率分配制造費用，“制造費用”賬戶月末(可能有月末余額/可能有借方余額/可能有貸方余額/可能無月末余額)。 A按年度計劃分配率分配制造費用的方法適用于(季節(jié)性生產(chǎn)企業(yè))