问题 单项选择题

某机械厂生产某种型号零件需经三道工序制成,在产品成本的计算采用“约当产量法”。某月份投产500件(原材料在生产开始时一次性投入),完工产品400件,企业月末账面在产品成本为1000元,其他有关财务资料见表1和表2(计算按每步骤保留小数点后两位)。
                                   表1 在产品盘存表
工序工时定额在产品盘存件数(件)
12050
22030
31070
合计50150

                                        表2 生产费用资料表 单位:元
成本项目 月初在产品成本本月发生费用
原材料100000500000
工资300035000
其他500060000
根据上述资料,回答以下问题:

第一工序的完工率为( )。

A.10%

B.20%

C.40%

D.100%

答案

参考答案:B

解析: 某道工序的在产品的完工率=(前面各道工序工时定额之和+本工序工时定额×50%)/产品公司定额,第一工序完工率=20×50%/50=20%。

阅读理解

It was midnight in Paris and we were rolling toward Avenue Bosguet. As we came to the Pont Alexandra Ⅲ, the taxi slowed down, for the traffic light was red against us, and then, without stopping, we sailed through the red in a sudden burst of speed. The same performance was repeated at the Alma Bridge. As I paid the driver, I asked him why he had driven through two red lights.

“You ought to be ashamed of yourself, breaking the law and endangering your life that way.” I protested.

He looked at me, astonished, “Ashamed of myself? I am a law abiding(守法的) citizen and have no desire to get killed either.” He cut me off before I could protest.

“No, just listen to me before you complain. What did I do? Went through a red light. Well, did you ever stop to consider what a red light is? What it means?”

“Certainly,”I replied. “It’s a stop signal and means the traffic is rolling in the opposite direction.”

“Half-right,”said the driver, “But incomplete. It’s only an automatic(自动的) stop signal. And it does not mean that there is cross traffic. Did you see any cross traffic during our trip? Of course not. I slowed down at the light, looked carefully to the right and to the left. Not another car on the street at this hour. Well, then! What would you have me do? Should I stop like a stupid animal because an automatic, brainless machine turns red every forty seconds? No, sir,”he shouted, “I am a man, not a machine. I have eyes and a brain and judgment, given me by God. Ashamed of myself, you say? I would only be ashamed of myself if I let those blinking lamps do my thinking for me. Good night,sir.”

小题1:At the Alma Bridge,__________.

A.the writer stopped the taxi and aid the driver

B.the taxi went through a red light again

C.there was a performance the writer had already watched

D.the writer began to criticize the driver小题2:To the taxi driver, a red light__________.

A.was not a stop signal

B.should not work at midnight

C.sometimes made mistakes in judgment

D.didn’t always mean that there was cross traffic小题3:The main reason the driver dared to drive through the red light was that________________.

A.he found there was no cross traffic there at that time

B.he thought it a shame to be controlled by a machine

C.he knew no other driver would see him at this hour

D.he didn’t trust any brainless machine小题4:According to the passage, the driver thought of what he had done was____________.

A.law abiding

B.law breaking

C.something to be proud of

D.something to be ashamed of

多项选择题