参考号：EM135605

Q:

认识责任类型中心

Recognize each responsibility center as a cost center, a profit center, a revenue center or an investment center.

A。可口可乐的投资者关系网站向投资者和其他有关方面提供了运营和财务信息。

b. The manager of the Speedway, a convenience store and gasoline located in Forest Lake, Minnesota, is evaluated based on the station's revenue and expenses.

c. A charter airline records expenses and revenues for each airplane each month. Each airplane's performance report shows its ratio of operating income to average book value.

d. The manager of the southwest sales territory is computed based on a comparison of existing period sales against budgeted sales.

e。ACME超市的药房报告现有年的收入。

f. Speedway is a subsidiary of Marathon Oil Corporation; Speedway owns and operates about 1,350 gasoline and convenience stores in the United States.

g. The Human Resources Department of the Progressive Group of Insurance Companies prepares its budget and succeeding performance report on the basis of its expected expenses for the year.

H。Burpee.com的购物部分报告了费用和收入。