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问题 单项选择题

M公司用甲材料生产X产品，甲材料标准价格是100元/千克，用量标准为5千克/件，公司所生产的A产品标准工资率为20元/小时，工时标准为1小时/件。假定本月投资A产品10000件，耗用甲材料60000千克，其实际价格为110元/千克；实际支付直接工人工资14万元。同时，M公司按经济用途对生产费用和期间费用进行了严格的区分和管理，从而有效提升了公司的盈利水平。

M公司生产A产品的直接人工成本差异是()万元。

A.1 

B.-5 

C.-6 

D.-8

答案

参考答案：C

解析：

140000/10000-20。

考点

成本费用控制方法

单项选择题

急性乳腺炎最常见于（）。

A.妊娠期妇女

B.产后哺乳期妇女

C. * * 凹陷妇女

D.以上都是

E.以上都不是
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单项选择题

What’s your earliest childhood memory Can you remember learning to walk Or talk The first time you heard thunder or watched a television program Adults seldom (1) events much earlier than the year or so before entering school, (2) children younger than three or four (3) retain any specific, personal experiences.

A variety of explanations have been (4) by psychologists for this "childhood amnesia". One argues that the hippo-campus, the region of the brain which is (5) for forming memories, does not mature until about the age of two. But the most popular theory (6) that, since adults don’t think like children, they cannot (7) childhood memories. Adults think in words, and their life memories are like stories or (8) one event follows (9) as in a novel or film. But when they search through their mental (10) for early childhood memories to add to this verbal life story, they don’t find any that fit the (11) It’s like trying to find a Chinese word in an English dictionary.

Now psychologist Annette Simms of the New York State University offers a new (12) for childhood amnesia. She argues that there simply aren’t any early childhood memories to (13) . According to Dr. Simms, children need to learn to use someone else’s spoken description of their personal (14) in order to turn their own short-term, quickly forgotten (15) of them into long term memories. In other (16) , children have to talk about their experiences and hear others talk about (17) — Mother talking about the afternoon (18) looking for seashells at the beach or Dad asking them about their day at Ocean Park. Without this (19) reinforcement, says Dr. Simms, children cannot form (20) memories of their personal experiences.

4（）

A.refuted

B.defied

C.proposed

D.witnessed
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