问题 单项选择题 案例分析题

某电信企业在现有网络设施基础上,推出两项新业务分别为Y1、Y2。已知为提供这两项业务而带来的年新增成本分别为380万元和220万元,预计两项业务的年收入分别为600万元和400万元,占预计总业务收入的比例分别为8%和5%。此外,该电信企业每年各项业务的公共成本开支为2800万元。为了获得定价参照,该企业希望测算这两种业务的单位成本。

根据案例背景中的数据资料,可采取()分摊公共成本。

A.相关产量法

B.总收入法

C.归属成本法

D.归属利润法

答案

参考答案:B

单项选择题

In the following essay, each blank has four choices. Choose the best answer and write down on the answer sheet.

With the implementation of (1) , the so - called network has become a reality. The provision of such facilities is the most important part of the network requirements. However, in many applications the communicating computers may be of different types. This means that they may use different programming languages and, more importantly, different forms of (2) interface between user(application) program, normally referred to, as application processes, and the underlying communication services may be (3) . For example, one computer may be a small single - user computer, while another may be a large (4) system. In the earlier days of computer communication, these issues meant that only closed communities of computers (that is, from the same manufacturer) could communicate with each other in a meaningful way. IBM’s Systems Network Architecture (SNA) and DEC’s Digital Network Architecture (DNA) are just two examples of communication software packages produced by manufacturers to allow their systems to be interconnected together. These proprietary packages, however, of which there am still many inexistence, do not address the problem of universal interconnect ability, or open systems interconnection. In an attempt to alleviate this problem, (5) , in the late 1970s, formulated a reference model to provide a common basis (or the coordination of standards developments and to allow existing and evolving standards activities to be placed into perspective with one another.

2()

A.database

B.data representation

C.protocols

D.data communication

问答题 简答题