求助CMA2 几道题目,感激不尽~~~

1.一工厂由传统成本法向作业成本法转变,最大意义是什么?是实现value added还是消除under cost?此工场有四种产品,一是劳动密集形大产量,二是劳动密集形势小产量,三是资本密集形大产量,四是资本密集形小产量,哪几种改用作业成本后发现是undercost了?

2.用ROI评价部门经理的业绩,他有税前operate income9000和税后operateincom7000,其中包括总公司分配给此部门的overhead70,有asset1000,不包括闲置的机器90,(由于总公司成本管理改进政策,决定将此机器闲置,)这个部门roi多少?

2.what’s the cash flow in march?
net income:10000
operate expense:160
Tax expense:4000(paid at end of season)
Tax payable:300        march 1st
depreciation:500
deferred tax increase:100