问题 单项选择题

不论利润中心是否计算共同成本或不可控成本,其考核指标都包括( )。

A.该中心的剩余收益

B.该中心的边际贡献总额

C.该中心的可控利润总额

D.该中心负责人的可控利润总额

答案

参考答案:B

解析: 当利润中心不计算共同成本或不可控成本时,其考核指标是利润中心的边际贡献总额;当利润中心计算共同成本或不可控成本,并采用变动成本法计算成本时,其考核指标是利润中心的边际贡献总额、利润中心负责人可控利润总额、利润中心可控利润总额。

单项选择题
单项选择题

The first and most important agents of socialization are the people who care for infants. In the earliest months, messages from nurturers constitute the child’’s basic understanding of the world around it. This is the infant’’s first introduction to the language that shapes perception and elicits emotion.Another powerful source of information and socialization is the friendship of peers. Peers are equals that one can deal with on the same level as oneself, whereas parents are superiors. The heavy emotional overlay of family relationships makes some kinds of learning difficult.Much formal socialization is placed in the hands of professionals. Teachers from kindergarten on are specifically designated agents of socialization. Ideally, a teacher is one who has both knowledge and the skills to present it. During the course of teaching their subjects, classroom instructors provide role models and attempt to convey the excitement of learning itself.In earlier times, parents, friends and teachers would comprise the list of primary childhood socializers. Children’’s books, comics and magazines might also have been mentioned as sources of information on norms and role models. Today one must add three powerful indirect or non-personal socialization agents: radio, movies and television. Many people learn about politics, form a vision of well-being, and develop attitudes towards others from what they see on the screen and hear through the speakers.

________are/is powerful indirect socialization agents.

A.Parents

B.Friends

C.Teachers

D.The media