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问题 单项选择题

某学会有1260个会员，仅有525个会员参加理事长选举的投票。如果获胜的候选人的得票率是60%，问投票支持他的人占该会会员总数的百分之几（）

A．75%

B．58%

C．42%

D．25%

答案

参考答案：D

解析：

多项选择题

下列关于借款费用的会计处理中，正确的有（）。

A.属于生产经营期间不计入资产价值的利息费用，记入"财务费用"

B.属于筹建期间不计入资产价值的利息费用，记入"长期待摊费用"

C.属于应计入固定资产价值的利息费用，也可以记入"财务费用"

D.用于固定资产购建的外币专门借款的汇兑差额，在资本化期间内应计入固定资产的价值

E.用于固定资产购建的外币专门借款，其发生的汇兑差额应计入固定资产价值
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填空题

Some consumer researchers distinguish (1) "rational" motives and "emotional" (or "non-rational") motives. They use the term "rationality" (2) the traditional economic sense that assumes (3) consumers behave rationally when they carefully consider all alternatives (4) choose those that give them the greatest utility (i.e., satisfaction). (5) a marketing context, the term "rationality" implies that the consumer selects goods based (6) totally objective criteria, such (7) size, weight, price, and so on. "Emotional" motives imply the selection of goods (8) to personal or subjective criteria—the desire (9) individuality, pride, fear, affection or status.
The assumption underlying this distinction is (10) subjective or emotional criteria do not maximize utility or satisfaction. (11) , it is reasonable to assume that consumers always attempt to select alternatives that, (12) their view, serve to maximize satisfaction. Obviously, the assessment of satisfaction is a very personal process, based (13) the individual’s own needs as (14) as on past behavioral, social, and learning experiences. What may appear (15) irrational to an outside observer may be perfectly rational (16) the context of the consumer’s own psychological field. For example, a product purchased to enhance one’s self-image (such as a fragrance) is a perfectly rational form of consumer behavior. (17) behavior did not appear rational to the person who undertakes it (18) the time that it is undertaken, obviously he or she would not do it. (19) the distinction between rational and emotional motives does not appear to be warranted.
Some researchers go so far (20) to suggest that emphasis (21) "needs" obscures the rational, or conscious, nature of most consumer motivation. They claim that consumers act consciously (22) maximize their gains and minimize their losses; that they act not (23) subconscious drives but from rational preferences, (24) what they perceive to be (25) their own best interests.
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