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问题 单项选择题

按完工产品和在产品的数量比例，将直接材料费用在完工产品和月末产品之间分配，应具备的条件是（）。

A.在产品已接近完工

B.原材料在生产开始时一次投料

C.在产品原材料费用比重较大

D.各项消耗定额准确、稳定

答案

参考答案：B

解析：按完工产品和在产品的数量比例，将直接材料费用在完工产品和月末产品之间分配，应具备的条件是原材料在生产开始时一次投入。

单项选择题

证券投资咨询机构从事上市公司并购重组财务顾问业务，必须具有______年以上从事公司并购重组财务顾问业务活动的执业经历，且最近______年每年财务顾问业务收入不低于______万元。( )

A．1；1；200

B．1；1；500

C．2；2；100

D．2；2；500
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单项选择题 案例分析题

Once there was a little girl who came to live in an orphanage (孤儿院). As Christmas time was drawing near, all of the other children 11 telling the little girl about the beautiful Christmas tree that would appear in the hall downstairs on Christmas morning. After their usual 12 , each child would be given their only Christmas gift, a small orange.

The headmaster of the orphanage was very 13 with the kids. So on Christmas Eve, when he 14 the little girl slipping down the stairs to peek（偷看）at the much-heard-of Christmas tree, he 15 that the little girl would not receive her Christmas orange because she had been so curious as to disobey the rules. The little girl ran back to her room 16 , crying at her terrible fate. The next morning as the other children were going down for breakfast, the little girl stayed in her bed. She couldn’t 17 the thought of seeing the others receive their gift while there would be 18 for her. Later, as the children came back upstairs, the little girl was surprised to be handed a napkin (餐巾). As she carefully opened it, there, to her 19 , was an orange all peeled and sectioned (分瓣). “ How could this be? ” she asked. Then, she realized how each child had taken one section from their orange for her so that she, too , would have a Christmas orange. What an example of the true meaning of Christmas those orphan children showed that morning! How I 20 the world would show the same kind of concern for others, not only at Christmas, but throughout the year!

请在13处填上正确答案（）

A.patient

B.satisfied

C.angry

D.strict
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