问题 多项选择题

丁公司是一家民营单位,准备对2011年度的业绩情况做新的预算,但是该公司的专业人员为了工作上的方便,在编制预算时,使用以前期间的预算为基础来编制,在此基础上增加相应的内容,于是完成了2011年的业绩预算。对于这样的预算方法,其存在的主要缺点包括()。

A.不能拥有启发新观点的动力

B.没有降低成本的动力

C.强调短期利益而忽视长期目标

D.是一个复杂的、耗费时间的过程

答案

参考答案:A, B

解析:本题考核增量预算的缺点。增量预算是指新的预算使用以前期间的预算或者实际业绩作为基础来编制,在此基础上增加相应的内容。丁公司就是采用增量预算编制的,缺点包括:(1)它假设经营活动以及工作方式都以相同的方式继续下去;(2)不能拥有启发新观点的动力;(3)没有降低成本的动力;(4)它鼓励将预算全部用光以便明年可以保持相同的预算;(5)它可能过期,并且不再和经营活动的层次或者执行工作的类型有关。选项C、D是零基预算的缺点。

阅读理解

阅读理解。

     It's not entirely true that kids learn a second language easily, but it's still the best time to learn. Babies are

basically equipped to hear and distinguish every possible language and dialect, but once they reach 6 months

old, they begin to focus on the particular sounds that exist in the languages that they're exposed to. In this

way, kids will naturally and automatically be bilingual (双语的) if they hear multiple languages on a daily

basis when they are still babies..

     One lady told me of her son who grew up in a very multi-cultural community working at a resort. He

would naturally and easily switch from Dutch, to French, to Italian, German and English depending on who

he was talking to. Of course that's an extreme case, but it's completely possible and easy.

     It' s not true that they will get mixed up by learning multiple languages. They may mix them up purposely

simply because certain words or expressions are easier, but they won't develop any permanent language

disabilities. Quite the contrary, bilingual children have been shown to be as much as a year more advanced in

learning ability development for 2 and 3 years olds.

     Some kids who simply aren't gifted at learning languages, just as some aren't gifted at sports or music,

will find it difficult to continue schooling in a foreign language. In that case, it may be better not to continue

with the foreign language school. Still, it will have been an excellent opportunity for Grade One. Perhaps for

Grade Two you could try a bilingual school.

     In any case, learning even a small amount of a foreign language, maintaining the ability to hear and

pronounce it by listening to music and movies will keep a foundation for later learning. Knowing a second

language can be a great benefit for gaining employment.

1. What's the main idea of the first paragraph?

A. It's difficult for kids to learn a second language.

B. Kids are able to learn multiple languages.

C. Kids should be exposed to the native language.

D. Kids enjoy all kinds of different dialects.

2. What did the lady tell us about her son?

A. He could speak five kinds of languages.

B. He was learning some different languages.

C. He could talk with many people at the same time.

D. He was working in a multi-community.

3. In which way can learning multiple languages benefit kids according to the text?

A. Mixing up different languages.

B. Distinguish different dialects.

C. Developing learning ability.

D. Developing language disabilities.

4. What should you do if your kids are not good at learning language?

A. Ask them to turn to sports or music.

B. Encourage them to remain in Grade One

C. Let them remain in the foreign language school.

D. Send them to a bilingual school later.

单项选择题