问题 单项选择题

某公司生产甲产品和乙产品,甲产品和乙产品为联产品。6月份发生加工成本900万元。甲产品和乙产品在分离点上的数量分别为300个和200个。采用实物数量分配法分配联合成本,甲产品应分配的联合成本为( )万元。

A.540
B.240
C.300
D.450

答案

参考答案:A

解析: 甲产品应分配的联合成本=300/(300+200)×900=540(万元)

阅读理解

If you travel in the city of Kunming, you can’t miss the Kingdom of Little People. It opened in the summer of 2009 in the mountains in Kunming.

There are tiny(微小的) animals, little beautiful cottages (小屋) and small furniture in the park. The big attraction of the park is the performances by little people. Many little people work in the park. Twice a day, they perform for visitors. They sing, dance and give a magic show. People who want to work in the park should be between eighteen and forty years old from any part of the country. And they should be under 130 cm in height.

The creator of the park is a rich businessman. He wants the park to be like a fairyland. And he wants to do something good for dwarfs in China. This theme park has brought together people of unusual stature (身高). They enjoy being part of the community and impressing tourists with (给……深刻印象) their courage and skills.

Are you interested in this fairyland? How about having a visit in the Kingdom of Little People?

小题1:What is the big attraction of the park?

A.It is very huge.

B.It is in the mountains.

C.The performances by little people.

D.It looks like a fairyland.小题2:What can we find in the park?

①Some small animals

②Some big animals.

③Some big castles.

④Some giants.

⑤Some small cottages.

⑥. Some small furniture

A.①⑤⑥

B.①②⑤

C.②③④

D.③④⑥小题3:The underlined word “dwarfs” means “________” in Chinese.

A.残疾人

B.智力障碍者

C.盲人

D.侏儒小题4:Which of the following is TRUE?

A.You can watch the performance only once a day.

B.A dwarf think of an idea to create the park.

C.Dwarfs have a chance to show their talent in the park.

D.The Kingdom of Little People is a theme park for children.

单项选择题 A1/A2型题