成本动因按照性质可以分为（）。
A.执行性成本动因通常以执行的次数作为成本动因
B.时间性成本动因使用时间来计量成本的消耗
C.精确性成本动因根据资源的实际消耗情况来进行分类，是无误差的成本动因
D.执行性成本动因通常以执行的时间作为成本动因
E.时间性成本动因使用方法来计量成本的消耗
参考答案：A, B, C
解析：本题考查作业成本法。成本动因按照性质可以分为：执行性成本动因通常以执行的次数作为成本动因；时间性成本动因使用时间来计量成本的消耗；精确性成本动因根据资源的实际消耗情况来进行分类，是无误差的成本动因。
A young man went to visit a wise man living deep in the mountain for the wisdom of life.
“Excuse me! Could you please tell me what the most day in our lives is？Is it the day when we were born or the day we ？Is it the day when we fall in love or the day we succeed？”The young man asked.
“ The most important day in our lives is today. ”The wise man replied calmly.
“Why？”The young man felt more than . “Is it because there is a moving event taking place today？”
“No. Nothing has happened today. ”
“Is it because of my visit？”
“Even if nobody visited me today, today is very important because today is the only wealth we have. No matter how memorable yesterday is, it has gone by like a ship going down into the sea; no matter how bright tomorrow may be, it is yet to come; but no matter how common today is, it is our control (控制). ”
The young man still wanted to ask something, while the wise man him and said, “When we are talking about the meaning of today, we have a lot of it. ”
The young man nodded and then went down the mountain.
Actually, today is the only we have. So, what we should do now is to yesterday and tomorrow and catch fast today!
| 小题1: | A．important B．necessary C．comfortable D．funny |
| 小题2: | A．miss B．die C．grow D．start |
| 小题3: | A．Nothing B．None C．No one D．Neither |
| 小题4: | A．awful B．pleased C．surprised D．excited |
| 小题5: | A．yet B．already C．ever D．still |
| 小题6: | A．for B．under C．on D．with |
| 小题7: | A．stopped B．refused C．encouraged D．ordered |
| 小题8: | A．treasured B．handed C．wasted D．avoided |
| 小题9: | A．excuse B．way C．chance D．plan |
| 小题10: | A．forget B．remember C．call D．treat |