问题
单项选择题
成本监审通常不采用的方法是( )。
A．重点审核法
B．异常变动分析法
C．合理成本分配法
D．定期审核法
答案
参考答案：D
解析： 研究确定合理的成本分配方法是成本监审过程中一项非常重要的内容。根据成本监审工作性质和实践经验，成本监审通常可采用下列方法：①账面核查法；②重点审核法；③异常变动分析法；④合理成本分配法。
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成本监审通常不采用的方法是( )。
A．重点审核法
B．异常变动分析法
C．合理成本分配法
D．定期审核法
参考答案：D
解析： 研究确定合理的成本分配方法是成本监审过程中一项非常重要的内容。根据成本监审工作性质和实践经验，成本监审通常可采用下列方法：①账面核查法；②重点审核法；③异常变动分析法；④合理成本分配法。
| 阅读理解。 | |
| Blood Donation (献血) A grown-up person has ten or eleven pints (品脱) of blood inside his or her body. We can lose a pint of blood without feeling, but if we lose too much blood, we feel weak and cold. Our faces become pale. We may die. This is what often happen when somebody is hurt in an accident, or a soldier is hurt in a war. 1______ But today they can be taken to hospital and given more blood. Almost at once they feel better. their faces are no longer pale. They do not die. 2______ People may donate blood to a blood bank so that it can be used to save people's lives. When they go to donate blood, a special kind of needle(针) is put into the arm. It does not hurt. The blood runs through the needle and through a rubber tube (橡胶管) into a bottle or a bag. A pint of blood is taken in this way. The person who has given blood drinks a cup of tea of coffee and rests for a few minutes, then he feels well. 3______ A person who gives blood feels happy, because he knows that his blood will be used to someone's life. 4______ When you are older, you may give blood, too. But you can't do this until you are eighteen. | |
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| 5. A person who gives blood feels happy, because ______. | |
| A. he knows his blood maybe save someone's life. B. he gets a lot of money. C. He knows that his blood is very good. D. He can drink a cup of tea or coffee and rests. |