用列表法编制的弹性预算，主要特点有（）。
A.不管实际业务量多少，不必经过计算即可找到与实际业务量相近的预算成本，控制成本比较方便
B.混合成本中的阶梯成本和曲线成本可按其性态直接在预算中反映
C.评价和考核实际成本时往往需要使用插补法计算实物量的预算成本
D.不以成本性态分析为前提
参考答案：A, B, C
解析：弹性预算的编制应以成本性态分析为前提，无论是公式法还是列表法，都应以成本性态分析为前提。
| 完形填空。 | ||||
| I consider myself something of an expert on apologies. A quick temper has 1 me with plenty of opportunities to make them. In one of my earliest 2 , my mother is telling me, "Don't watch the 3 when you say'I'm sorry'. Hold your head up and look the person in the 4 , so he'll know you 5 it." My mother thus made the key point of a(n) 6 apology: it must be direct. You must never 7 to be doing something else. You do not 8 a pile of letters while apologizing to a person 9 in position after blaming him or her for a mistake that turned out to be your 10 . You do not apologize to a hostess, whose guest of honor you treat 11 , by sending flowers the next day without mentioning your bad 12 . One of the important things you should do for an 13 apology is readiness to 14 the responsibility for our careless mistakes. We are used to making excuses, which leaves no 15 for the other person to 16 us. Since most people are open-hearted, the no-excuse apology leaves both parties feeling 17 about themselves. That, after all, is the 18 of every apology. It 19 little whether the apologizer is wholly or only partly at fault: answering for one's 20 encourages others to take their share of the blame. | ||||
|