问题 多项选择题

某公司实施质量成本管理,经统计2011年质量成本费用如下:
质量培训费20万元,生产前预评审费用10万元,供应商评价费10万元,外购材料检验费20万元,顾客投诉问题分析返工返修检验费5万元,外部担保费20万元,顾客满意调查费10万元,批量产品返工返修检验费50万元,内部质量审核费2万元,内部纠正措施费5万元,因付款延迟及坏账、库存损失共50万元。

若要分析和反映公司质量成本水平,可采用( )指标。

A.非符合性成本

B.鉴定成本率

C.质量成本与销售额的比例

D.符合性与非符合性成本的比例

答案

参考答案:B,C

解析: 分析和反映公司质量成本水平,通常应采用结构比例指标:鉴定成本率和质量成本与销售额的相关比例指标,而符合性与非符合性成本或其比例的指标不能反映质量成本水平,故AD为干扰项。

阅读理解

Tourism probably started in Roman times. Rich Romans visited friends and family who were working in another part of the Roman Empire. But when the empire broke down, this kind of tourism stopped.

In the early 17th century, the idea of the “Grand Tour” was born. Rich young English people sailed across the English Channel(英吉利海峡). They visited the most beautiful and important European cities of the time, including Paris in France, and Rome and Venice in Italy. Their tours lasted for two to four years, and the tourists stayed a few weeks or months in each city. The “Grand Tour” was an important part of young people’s education---but only for the rich.

In the 18th century, tourism began to change. For example, people in the UK started to visit some towns, such as Bath to “take the waters”. They believed that the water there was good for their health. So large and expensive hotels were built in these towns.

In the 19th century, travel became much more popular and faster. When the first railways were built in the 1820s, it was easier for people to travel towns, so they started to go for holidays by the sea. And some started to have holidays in the countryside as cities became larger, noisier and dirtier.

Traveling by sea also became faster and safer when the first steamships were built. People began to travel more to faraway countries.

The 20th century saw cars become more and more popular among ordinary people. Planes were made larger, so ticket prices dropped and more people used them.

Thus tourism grew. In 1949, Russian journalist Vladimir Raitz started a company called Horizon Holidays. The company organizes everything---plane tickets, hotel rooms, even food----and tourists pay for it all before they leave home. The package tour and modern tourist industry was born.

The first travel agency in China was set up as early as 1949. But tourism did not take off until 1978. In 2002, the industry was 500 billion yuan and became an important part of China’s social development.

小题1: In the early times, the travelers _____.

A.all came from Roman

B.were very young and strong

C.had lots of money

D.traveled by boat小题2: Which is NOT true about “Grand Tour”?

A.It was a long journey.

B.The young men learned a lot from it.

C.Those who took the tour weren’t rich.

D.Most of its destinations were in Europe.小题3: _____ played the most important role in the tourism development.

A.Education

B.Money

C.Transportation

D.People’s ideas小题4: Modern tourism was born _______.

A.in 1949

B.in Roman times

C.in the early 17th century

D.in the early 19th century小题5:The underlined phrase “take off” in the last paragraph means ______.

A.a plane rising into the air

B.develop very fast

C.remove hats and clothes

D.bring down the prices

单项选择题