所谓成本动因，是指驱动成本发生的因素。一项作业成本的动因，往往不止一个，应选择（）作为分配成本、计算成本的依据。
A.物流作业中的关键的成本动因
B.与消耗资源相关程度较低的成本动因
C.不易量化的成本动因
D.与消耗资源相关程度较高且易量化的成本动因
参考答案：D
解析：选择作业成本动因，即选择驱动成本发生的因素。一项作业的成本动因往往不止一个，应选择与实耗资源相关程度较高且易于量化的成本动因作为分配作业成本、计算产品成本的依据。
| 完形填空。 One morning Mrs Black 1 her husband,"Jack, there is a meeting 2 our Ladies Club (俱乐部) at Mrs Kate's house at lunch time today, and I want 3 to it. I'll leave you some food 4 your lunch. Is that all right?" "Oh, yes." her husband answered," "That's quite all right. What are you going to leave for my lunch?" "the tin (罐头) of fish," Msr black said,"and there are some cold, boiled potatoes and some beans here 5 ." "Good," Mr Black answered,"I'll have a good lunch?" So Mrs Black went to her meeting. 6 the ladies had lunch at Mrs Kate's house, and at 3 o'clock Mrs Black 7 home. " 8 your fish nice, Jack?" she asked. "Yes, but my feet are hurting." Mr Black answered. " 9 are they hurting." Mr Black asked."Well, the words 10 the tin were, 'Open the tin and stand in hot water for five minutes'." | ||||
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