问题 单项选择题

The questions in this group are based on the content of a passage. After reading the passage, choose the best answer to each question. Answer all questions following the passage on the basis of what is stated or implied in the passage.

Congressman Hastings has proposed that Congress should abolish the Electoral College system for electing the president and replace it with a system of direct popular election. The Electoral College system is flawed, he argues, because it runs directly counter to the democratic principle that every citizen’s vote should count equally.

Because of the winner-take-all system in which the candidate who receives the most popular votes in a state receives all of that state’s electoral votes, the citizens who voted for the losing candidate are effectively disenfranchised from the national election, even if their candidate lost the state by only a handful of votes. Moreover, because each state’s number of electors is the same as its number of members of Congress, the citizens of small states get a disproportionately larger vote than citizens of more populous states. In the 1988 election, for example, the combined voting-age population of the six least populous states--Alaska, Delaware, North Dakota, South Dakota, Vermont, and Wyoming--was 3,119,000. These six states held 21 electoral votes among them. Florida, with a voting-age population of 9,614,000, also had 21 electoral votes. Because of inequities of this nature, there have been four presidential elections in which the candidate who won the Electoral College actually lost the popular vote: 1824, 1876, 1888, and 2000.

Congressman Markham has argued that Hastings’s proposed changes are unnecessary and even dangerous. First of all, he argues, the Electoral College system, whatever its flaws, has resulted in a stable democratic government for more than 200 years, which shows that it is doing something right. Second, the winner-take-all system helps create decisive majorities in the Electoral College, thereby reducing the problem of disputed elections that we might see in the event of direct popular elections. Third, the current system of allocating electors helps protect the interests of small states, which would be largely neglected in favor of large states if the Electoral College were based entirely on population. Protecting these states’ rights is essential to upholding the principle of federalism (in which the states and the federal government maintain distinct powers).

When the Electoral College system was first formalized by the Twelfth Amendment in 1804, a direct popular vote would have been impossible to implement, and the Electoral College was probably the best way to approximate the will of the people. Advances in technology and communication, however, now mean that a direct popular vote would be as simple, if not simpler, to administer than the current Electoral College system. Alternative ways to reform the system would be to do away with the winner-take-all system of state electors, to base the numbers of electors strictly on state populations, or to have a direct popular election but to weight the votes from different states differently in order to preserve the influence of small states.

According to the information given in the passage, which of the following statements about Florida and South Dakota is most accurate ?()

A. Florida is a larger state in area than South Dakota.

B. South Dakota has a larger population than Florida.

C. The ratio of members of Congress to electors in the Electoral College is lower for the state of Florida than it is for South Dakota.

D. South Dakota has more members of Congress per voting-age citizen than Florida does.

E. A higher percentage of the voting-age population in South Dakota exercises its constitutional right to vote than is observed among the voting-age population of Florida.

答案

参考答案:D

解析:

The second paragraph says "each state’s number of electors is the same as its number of members of Congress," and the following statistics showing that South Dakota and several other small states have a combined number of electors the same as Florida but with a combined population only one-third that of Florida suggest that D has to be true. A is not addressed in the text (and is untrue), B and C are both contradicted by the text (the ratio of members of Congress to electors is the same 1:1 ratio for each state), and E is not addressed in the text.

单项选择题
问答题

某制造厂2008年3月份生产甲、乙两种产品,有关资料如下:
(1)甲产品月初在产品成本中包括直接材料成本120000元,直接人工成本13200元;甲产品本月发生的直接材料成本为500000元,直接人工成本80000元。
(2)乙产品月初在产品成本中包括直接材料成本70000元,直接人工成本23200元;乙产品本月发生的直接材料成本为300000元,直接人工成本50000元。
(3)甲、乙产品的原材料在每道工序开始时投入,均包括两道工序,第一工序的投料比例均为60%,剩余的40%在第二工序开始时投入。第一工序的定额工时均为20小时,第二工序的定额工时均为30小时。
(4)月初甲产品在产品制造费用(作业成本)为5250元,乙产品在产品制造费用(作业成本)为6150元。
(5)月末在产品数量,甲产品,第一工序为40件,第二工序为60件;乙产品,第一工序为100件,第二工序为150件。
(6)本月完工入库产品数量,甲产品为416件,乙产品为790件。
(7)本月发生的制造费用(作业成本)总额为150000元,相关的作业有4个,有关资料如下表所示:

作业名称 成本动因 作业成本(元) 甲耗用作业量 乙耗用作业量
质量检验 检验次数 6000 15 25
订单处理 生产订单份数 15000 30 20
机器运行 机器小时数 120000 400 600
设备调整准备 调整准备次数 9000 60 40
(8)按照约当产量法在完工产品和在产品之间分配直接材料费用、直接人工费用和制造费用(作业成本)。
要求:

以机器小时作为制造费用的分配标准,采用传统成本计算法计算甲、乙两种产品的单位成本;