关于成本中心特点的说法不正确的是( )。A．成本中心只考评成_爱下问搜题

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问题单项选择题

关于成本中心特点的说法不正确的是( )。

A．成本中心只考评成本费用不考评收益

B．成本中心只对可控成本承担责任

C．成本中心只对责任成本进行考核和控制

D．成本中心的考核需要兼顾一些不可控成本

答案

参考答案：D

解析：成本中心的特点包括：成本中心只考评成本费用不考评收益；成本中心只对可控成本承担责任。成本中心的责任成本就是指该中心的可控成本之和，所以ABC均正确。

单项选择题 A1型题

习惯性痛经针灸疗效最好的时间是（）

A.行经前3～4天至经期后4天左右

B.痛经未发作时

C.行经前或行经后

D.行经期或行经后3～4天

E.坚持每日治疗，需针灸3个月

完形填空

How to get rid of waste is a great problem for the world today. Waste must be treated 16 it does not become a danger to life.   17 , in some countries, waste from factories is still poured straight into rivers. People who use the water from one of these rivers often get   18 . The water may become so polluted that it   19  all the fish in the river. When these rivers finally reaches the   20 , it pollutes the ocean.
In many countries with   21 , human waste is piped directly into the sea without being dealt with. This is not   22 . Although the sea itself can break up the waste, beaches   23  become polluted.   24  scientists suggest people take the waste far out to sea in ships where the wind and waves break it down.
In 1989 an international law was passed to   25  people putting waste into the sea. It is now against the   26  to put anything into the sea nearby. Such rubbish as plastics may not be thrown   27  the sea anywhere. Other waste may be put into the sea, either 19 or more than 40 kilometers from land,   28  the nature of the materials.
The   29  of dealing with waste has become so great that several international organizations have been   30  to protect the world and control pollution.

C．Unfortunately

B．organization

A．depending on

D．connecting to

D．disadvantage