问题 多项选择题

产业结构的优化是一个( )。

A.动态过程

B.绝对概念

C.相对概念

D.一般过程

E.静态过程

答案

参考答案:A,C

阅读理解

According to the American Automobile(car)Association, since 1964 all cars sold in the United States have been equipped with seat belts(带子)(They are also called safety belts) Many studies of car accidents have shown that safety belts can save lives. One study showed that forty percent of those killed in car accidents could have been saved if they have been wearing seat belts.

Unfortunately seat belts are worn only by a small number of drivers and passengers    about fifteen percent in cities and only nine percent in small towns. And safety belt can not protect people who do not wear them.

In order to find out what kinds of people do wear seat belts, a study was made in several cities in of the United States. The following facts were learned about those who use their safety belts.

1. They do not smoke while driving.

2. They had more education than less educated people

3. They know some one who was hurt(but not killed) in an accident

Advertisements based on these facts have been printed in newspapers and magazines in order to teach people the importance of using seat belt. But these advertisements have not helped much. Some people believe there should be a law ordering drivers and passengers to use safety belts. In Australia, where there is such a law, death in car accidents have reduced to twenty-four percent.

小题1: Seat belts                                 

A.are safe clothes car drivers usually wear when they drive.

B.Are belts that are used to tie drivers’ hands when they drive

C.Have been worn by all drivers in the united States since 1964

D.Are something that protect drivers from injury in car accidents.小题2:“One study showed that…” Here “study” means       

A.lesson

B.exam

C.research

D.education小题3:Which of the following sentences is NOT true?

A.More drivers in the country wear seat belts.

B.More educated people in the United States wear seat belts.

C.Much has been done to advise drivers to wear safety belts.

D.About three-twentieths of the drivers wear seat belts.小题4:Which of the following is true?

A.Most people who do wear seats smoke while driving.

B.When it is hot, people don’t have to wear their seat belts.

C.A law was made in Australia that only those who don’t smoke can drive a car

D.Some people agree that those who do not wear seat belts while driving should pay money for it.小题5:What is the best title of the passage?

A.Seat belts

B.Who wear seat belts

C.A study on seat belts

D.A law and safety belts

多项选择题

资料
20×8年4月,某审计组对乙公司20×7年度财务收支情况进行审计。有关销售与收款循环审计的情况和资料如下:
1.该公司为上市公司,仅生产和销售一种产品。近几年行业和市场发展形势良好。产品本身未进行技术革新,原材料价格和产品销售价格相对稳定。
2.该公司20×7年度营业收入5800万元,营业成本4000万元;20×6年度营业收入5300万元,营业成本3000万元。20×7年该类产品的行业平均毛利率为43%。
3.审计人员在对销售与收款业务内部控制进行调查的过程中了解到:
(1)公司设有专门的信用管理部门批准赊销信用。
(2)销售经理有权批准特殊客户“见订单即发货”,不必经信用管理部门批准。
(3)应收账款记账员定期编制并向客户寄送对账单。
(4)会计人员转销坏账前,必须向经授权的财务经理申报审批。
4.审计人员在对相关内部控制进行测试的基础上,决定重点审查营业收入和应收账款,并实施了下列审计程序:
(1)抽取部分销售发票,追查销货合同、出库单和营业收入明细账。
(2)检查资产负债表日前后十天有关收人的记录,核对、比较相关发票、运单等。关注发票开具日期、记账日期和发货日期。
(3)向债务人函证应收账款。
5.审计人员抽查发运单时,发现20×7年12月27日发出一批货物,售价20万元,进一步追查销货合同。发现合同签订日为20×7年12月20日,双方约定货到付款。20×8年1月12日接到对方货物抵达并验收合格的通知,14日该笔款项到账。该公司于20×8年1月12日确认该笔销售业务。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

针对“资料5”中的情况,不应计入产品生产成本的支出有( )。

A.制造费用80万元

B.辅助生产费用40万元

C.购入生产设备的买价及运杂费等20万元

D.罚款10万元