问题
多项选择题
根据责任成本管理基本原理，成本中心只对可控成本负责。可控成本应具备的条件有（）。
A.该成本是成本中心可计量的
B.该成本的发生是成本中心可预见的
C.该成本是成本中心可调节和控制的
D.该成本是为成本中心取得收入而发生的
答案
参考答案：A, B, C
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根据责任成本管理基本原理，成本中心只对可控成本负责。可控成本应具备的条件有（）。
A.该成本是成本中心可计量的
B.该成本的发生是成本中心可预见的
C.该成本是成本中心可调节和控制的
D.该成本是为成本中心取得收入而发生的
参考答案：A, B, C
Directions: There are 10 blanks in the following passage. For each numbered blank, there are 4 choices marked A, B, C and D. Choose the best one and mark your answer on the ANSWER SHEET with a single line through the center.
| Older female managers are (51) that working under the (52) of younger female managers can be particularly (53) . While older women generally have long accepted the (54) of working for younger men, some are having difficulty in coming to grips with the idea that younger women are occupying more and more (55) positions. Today, nearly 1.5 million women under the age of thirty-five hold managerial jobs, up from 322,000 in the early 1970s. On one hand, this (56) signals improvement in the status of career-minded women. On the other hand, it can stifle progression and lead to dissatisfaction. Older women tend to be deferential (恭敬的，恭顺的) with coworkers and maternal with supervisors. Such (57) can infuriate young female executives and can (58) stressful working conditions. Conflict often arises because older workers frequently feel that they wow how things ought to be (59) . Their advice is sought in some cases, but most of the time they are perceived as a (60) of the "problem" by younger, career-oriented female managers. |
A．taint
B．tent
C．trend
D．tend