问题 单项选择题

下列各项中,不属于建造合同成本的是()。

A.施工现场材料的二次搬移费

B.大型设备制造企业的销售费用

C.建造合同完成后发生的专项借款费用

D.企业行政管理部门为组织和管理生产经营活动所发生的管理费用

答案

参考答案:A

解析:建造合同成本包括从合同签订开始至合同完诚为止所发生的、与执行合同有关的直接费用和间接费用。直接费用是指为完成合同所发生的、可以直接计入合同成本核算对象的各项费用支出。直接费用包括四项费用:耗用的人工费用、耗用的材料费用、耗用的机械使用费和其他直接费用。间接费用是指企业下属的施工单位或生产单位为组织生产和管理施工生产活动所发生的费用,包括临时设施摊销费用和施工与生产单位管理人员薪酬、劳动保护费、固定资产折旧费及修理费、物料消耗、低值易耗品摊销、水电费、办公费、差旅费、财产保险费、工程保修费、排污费等。

阅读理解

阅读理解.

     The summer vacation is over. It's true that time always flies fast. During the vacation, the weather was

hot and I could not do much work, but I lived happily.

     As the afternoon was hot, I did my work in the morning. I used to get up at 6: 30 and take a walk in

the garden for half an hour. After breakfast, I began reading English and Chinese and did some exercises

in maths. Those took me three hours or more I worked quite hard and made good progress.

     I spent the afternoon outside. I went to swim and it was funny. I would not go home until it was about

five or six o'clock. Sometimes a friend of mine would come to see me and we would spend some hours

listening to music.

     In this way I spent my vacation happily. And I not only studied well but also became a good swimmer.

Now I am in good health and high spirits.

1. What does the text mainly tell us?                                  

   A. How the writer, spent his summer holidays.                      

   B. What the weather was like in that summer.                        

   C. When the writer got up in the morning.                          

   D. Where the writer took a walk.                                    

2. How long did it take the writer to do his homework?                

   A. Half an hour.                                                    

   B. Three hours or more.                                            

   C. Only one hour.                                                  

   D. Two hours and a half.                                            

3. The writer spent most of the afternoon            .                            

   A. listening to music                                              

   B. visiting his friends                                            

   C. walking in the garden                                            

   D. swimming                                                        

4. The writer had very good summer holidays because he            .              

   A. worked very hard and made good progress                          

   B. learned to swim and did his work well                            

   C. liked swimming better than studying                              

   D. got up early and went home late                                  

5. Which of the following is NOT true?                                

   A. The writer made progress in his lessons.                        

   B. The writer took a walk for half an hour before breakfast.        

   C. The writer began studying as soon as he got up.                  

   D. The writer spent more time swimming than listening to music.    

单项选择题