问题 单项选择题

固定制造费用的三因素分析法是将固定制造费用成本差异分为()。

A.耗费差异和能量差异

B.耗费差异和效率差异

C.效率差异和闲置能量差异

D.耗费差异、效率差异和闲置能量差异

答案

参考答案:D

解析:

三因素分析法,是将固定制造费用成本差异分为耗费差异、效率差异和闲置能量差异三部分。耗费差异的计算与二因素分析法相同。不同的是要将二因素分析法中的“能量差异”进一步分为两部分:一部分是实际工时未达到生产能量而形成的闲置能量差异;另一部分是实际工时脱离标准工时而形成的效率差异。

阅读理解

Rome had the forum. London has Speaker’s Corner. Now always-on-the-go New Yorker has Liz and Bill.

Liz and Bill, two college graduates in their early 20s, have spent a whole year trying to have thousands of people talk to them in the subway station and on busy street corners. Just talk.

Using a 2-feet-high sign that says, “Talk to Me,” they attract conversationalists, who one evening included a mental patient, and men in business suits.

They don’t collect money. They don’t push the religion. So what is the point?

“To see what happens,” said Liz. “We simply enjoy life with open conversation(交流).”

Shortly after the September 11, 2001 attacks, they decided to walk from New York city to Washington, a 270-mile trip. They found they loved talking to people along the way and wanted to talk with the strangers after their return.

“It started as a crazy idea,” Liz said. “We were so curious about all the strangers walking by with their stories. People will talk to us about anything: their jobs, their clothes, their childhood, anything.”

Denise wanted to talk about an exam she was going to take. She had stopped for the second time in two days, to let two listeners know how it went.

Marcia had lost her husband to a serious disease. “That was very heavy on my mind,” Marcia said. “To be able to talk about it to totally strangers was very good,” she explained.

To celebrate a year of talking, the two held a get-together in a city park for all the people they had met in the past year. A few hundred people showed up, as well as some television cameramen and reporters.

They may plan more parties or tried to attract more people to join their informal talks. Some publishers have expressed their interest in the book, something they say they’ll consider.

小题1:What did Liz and Bill start doing after September 2001?

A.Chatting with people

B.Setting up street signs

C.Telling stories to strangers

D.Organizing a speaker’s corner小题2: What they have been doing can be described as ______.

A.pointless

B.normal

C.crazy

D.successful小题3:Why are Denise and Marcia mentioned in the text?

A.They knew Liz and Bill very well.

B.They happened to meet the writer of the text.

C.They organized the get-together in the city park.

D.They are example of those who talked to Liz and Bill.小题4:What will Liz and Bill do in the future?

A.Going for publishing.

B.Do more television program.

C.Continuing what they are doing.

D.Spending more time reading books.

单项选择题