问题
单项选择题
可能导致无效费用开支项目不能得到有效控制的预算方法是( )。
A.增量预算
B.静态预算
C.固定预算
D.定期预算
答案
参考答案:A
解析: 本题考核增量预算的缺点。增量预算是以基期成本费用水平为基础的,因此其缺陷是可能导致无效费用开支项目不能得到有效控制。固定预算又称静态预算,其缺点是过于呆板和可比性差;定期预算的缺点是缺乏长远打算,导致一些短期行为的出现。
可能导致无效费用开支项目不能得到有效控制的预算方法是( )。
A.增量预算
B.静态预算
C.固定预算
D.定期预算
参考答案:A
解析: 本题考核增量预算的缺点。增量预算是以基期成本费用水平为基础的,因此其缺陷是可能导致无效费用开支项目不能得到有效控制。固定预算又称静态预算,其缺点是过于呆板和可比性差;定期预算的缺点是缺乏长远打算,导致一些短期行为的出现。
阅读下面短文,从短文后各题所给的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项,并在答题卡上将该项涂黑 Filled with sorrow, I didn’t notice the hardness of the chair I was sitting on. I was at the funeral(葬礼)of my 1 . The hurt was so intense(强烈的), and I found it hard to 2 at times. Suddenly, I heard a 3 open and slam shut at the back of the church. Quick 4 hurried along the floor. A young man looked around in a 5 and then sat next to me. His eyes were full of tears. “I’m 6 ,” he explained, though no explanation was 7 . After several eulogies (悼文), he leaned over and commented, “Why do they keep 8 Mary by the name of ‘Margaret’?” “Because that was her name, Margaret. Never Mary,” I 9 . “No, that isn’t correct,” he insisted. “Her name is Mary, Mary Peters.” “That isn’t 10 this is,” I replied. “Isn’t this the Lutheran church?” “No, the Lutheran church is across the street. I believe you’re at the 11 funeral, sir.” The solemnness (庄严) of the occasion 12 with the realization of the man’s mistake bubbled (充溢) up inside me and came out as 13 . I peeked at the misguided man seated beside me. He was laughing, 14 . I imagined Mother laughing. At the 15 “Aman”, we darted(猛冲) out a door and into the parking lot. “I do believe we’ll be the 16 of the town,” he smiled. He said his name was Rick and that 17 he had missed his aunt’s funeral, he asked me out for a cup of coffee. That afternoon began a lifelong 18 for me with this man who attended the wrong funeral. A year after our meeting, we were 19 at a country church. This time we both arrived at the same church, right on time. Whenever anyone asks us how we 20 , Rick tells them, “Her mother and my aunt Mary introduced us.”
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