问题 阅读理解

The producers of instant coffee found their product strongly resisted in the market places despite their manifest advantages. Furthermore, the advertising cost for instant coffee was far greater than that for regular coffee. Efforts were made to find the cause of the consumers “seemingly unreasonable resistance to the product”. The reason given by most people was dislike for the taste. The producers suspected that there might be deeper reasons. However, this was confirmed by one of motivation research's classic studies, one often cited(引用)in the trade.

Mason Haire, professor of the University of California, constructed two shopping lists that were the same except for one item. There were six items common to both lists: hamburger, carrots, baking powder, bread, canned peaches and potatoes, with the bands or amounts specified. The seventh item, in the fifth place on both lists, read “1 Ib. Maxwell House coffee” on one list and “Nescafe instant coffee” on the other. One list was given to each person in a group of fifty women, and the other list to those in another group of the same size. The women were asked to study their lists and then to describe, as far as they could, the kind of woman(“personality and character”)who would draw up(制定)that shopping list. Nearly half of those who had received the list including instant coffee described a housewife who was lazy and a poor planner. On the other hand, only one woman in the other group described the housewife, who had included regular coffee on her list, as lazy; only six of that group suggested that she was a poor planner. Eight women felt that the instant-coffee user was probably not a good wife. No one in the other group drew such a conclusion about the house-wife who intended to buy regular coffee.

53. In this instance, the purpose of motivation research was to discover      .

why people drink coffee

B. why instant coffee was successful

C. why regular coffee was successful

D. the real reason why people would not buy instant coffee

54. This investigation indicates that       .

50 percent of housewives are lazy

B. housewives who use instant coffee are lazy

C. many women believe that wives who use instant coffee are lazy

D. wives who use regular coffee are good planners

55. On the results of this test, the producers probably revised their advertising to show a     .

lazy housewife using regular coffee

B. hard-working housewife using instant coffee

C. lazy housewife using instant coffee

D. man obviously enjoying the taste of instant coffee

56. It is implied but not stated that       .

A. Despite its advantages, most people dislike instant coffee because of its taste.

B. The advertising cost for instant coffee was greater than for regular coffee.

C. Very often we do not know the real reasons for doing things.

D. Taste is the principal factor in determining what we buy.

答案

小题1:D

小题2:C

小题3:B

小题4:C

问答题 简答题

综合题:某工厂只生产一种产品,采用平行结转分步法核算产品成本。共计有三个车间,原材料在第一车间生产开始时一次投入(即第二车间、第三车间不发生原材料费用),月末时第一车间的在产品为80件(相对于本步骤的完工程度为60%);第二车间的在产品为50件(相对于本步骤的完工程度为40%),每件第二车间的在产品耗用2件第一车间的完工半成品;第三车间的在产品为20件(相对于本步骤的完工程度为50%),每件第三车间的在产品耗用3件第二车间的完工半成品。本月完工产成品200件。完工产品和在产品的成本费用采用约当产量法进行分配。本月一车间待分配的原材料费用为150000元、直接人工费用为7340元、制造费用为14680元;C车间待分配的直接人工费用为6800元、制造费用为3400元;三车间待分配的直接人工费用为1050元、制造费用为840元。

要求:(1)计算一车间月末分配原材料费用、直接人工费用、制造费用时,广义在产品的约当产量,以及200件本月完工产成品的约当产量,并且计算一车间的费用分配转入200件本月完工产成品的成本合计数。(2)计算二车间月末分配直接人工费用、制造费用时,广义在产品的约当产量,以及200件本月完工产成品的约当产量,并且计算二车间的费用分配转入200件本月完工产成品的成本合计数。

(3)计算三车间的费用分配转入200件本月完工产成品的成本合计数。

(4)计算200件本月完工产成品的总成本和单位成本。

单项选择题