问题 多项选择题

下列有关企业资源成本动因的表述中,正确的有( )。

A.资源成本动因是产品成本增加的驱动因素

B.成本动因分为资源成本动因和作业成本动因两类

C.作业成本动因计量各成本对象耗用作业的情况,并被用来作为作业成本的分配基础

D.作业成本动因是引起作业成本增加的驱动因素

答案

参考答案:B,C

解析:资源成本动因是引起作业成本增加的驱动因素,用来衡量一项作业的资源消耗量,故D项说法错误。作业成本动因是衡量一个成本对象(产品或服务)需要的作业量,是产品成本增加的驱动因素。故A项说法错误。

单项选择题

Now which are the animals really to be pitied in captivity First, those clever beings whose lively urge for activity can find no outlet behind the bars of the cage. This is most conspicuous, even for the uninitiated, in the case of animals which, when living in a free state, are accustomed to roaming about widely. Owing to this frustrated desire, foxes and wolves housed, in many old-fashioned zoos, in cages which are far too small, are among the most pitiable of all caged animals.
Though pinioned swans generally seem happy, under proper care, by hatching and rearing their young without any trouble, at migration time things become different: they repeatedly swim to the lee side of the pond, in order to have the whole extent of its surface at their disposal, trying to take off. Again and again the grand preparations end in a pathetic flutter of their half wings ; a truly sorry picture !
This, however, rarely awakens the pity of the zoo visitor, least of all when such an originally highly intelligent and mentally alert animal has deteriorated, in confinement, into a crazy idiot, a very caricature of its former self. Sentimental old ladies, the fanatical sponsors of the societies for Prevention of Cruelty to Animals, have no compunction in keeping a grey parrot in a relatively small cage or even chained to a perch. Together with the large corvines, the parrots are probably the only birds which suffer from that state of mind, common to prisoners, namely, boredom.

What does the author say about sentimental old ladies

A.They do not care about animals.

B.They hate making animals suffer.

C.They enjoy making animals suffer.

D.They do not realize the consequences.

单项选择题