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问题 单项选择题

某企业甲责任中心将A产品转让给乙责任中心时，厂内银行按A产品的单位市场售价向甲支付价款，同时按A产品的单位变动成本从乙收取价款。据此可认为该项内部交易采用的内部转移价格是( )。

A．市场价格

B．协商价格

C．成本转移价格

D．双重转移价格

答案

参考答案：D

解析： 双重转移价格的特点是针对责任中心各方面分别采用不同的内部转移价格。双重转移价格的形式有两种：(1)双重市场价格：供应方采用最高市价，使用方采用最低市价。(2)双重转移价格：供应方按市场价格或协议价作为基础，而使用方按供应方的单位变动成本作为计价的基础。

阅读理解

阅读理解。

     When you are reading something in English, you may often meet with a new word. What's the best

way to know it?

      You may look it up in the English-Chinese dictionary. It will tell you a lot about the word: the

pronunciation, the Chinese meaning and how to use the word. But how can you know where the word

is thousands of English words? How to find it in the dictionary both quickly and correctly?

     First, all the English words are arranged (安排) in the letter order. In the dictionary you can first see

the words beginning with letter A, then B, C, D…. That means, if there are two words "desert" and "pull",

"desert" will be certainly before "pull". Then if there are two words both beginning with the same letter,

you may look at the second letter. Then the third, the fourth… For example, "pardon" is before"plough",

"judge" before "just", etc. 

     Do you understand how to look up in the dictionary?

     The dictionary will be your good friend. I hope you'll use it as often as possible in your English study.

1. This passage is about _____.[ ]

A. new words in writing

B. different dictionaries

C. the best way of reading

D. using an English-Chinese dictionary

2. In the dictionary you may not find _____.

[ ]

A. how to pronounce the word

B. the spelling of the word

C. who used the word first

D. how to use the word

3. In an English-Chinese dictionary, the last word _____. [ ]

A. begins with Z

B. begins with A

C. is a short one

D. is not often used

4. Which group of words is in the right order in an English-Chinese dictionary? [ ]

A. perhaps, produce, plenty

B. straight, subject, surprise

C. century, center, business

D. foreign, entrance, headache

5. In the passage the writer tries to tell us that _____. [ ]

A. we have to use a dictionary when we read something in English

B. an English-Chinese dictionary can tell us everything about a word

C. an English-Chinese dictionary can help us a lot in our English study

D. all English-Chinese dictionary are the same

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单项选择题

病人口腔有异味，去除口臭宜选用哪种含漱液

A．生理盐水

B．朵贝尔液

C．0.1%醋酸

D．1%～2%碳酸氢钠溶液

E．2%～3%硼酸溶液
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