问题 单项选择题

某企业“生产成本”科目的期初余额为30万元,本期为生产产品发生直接材料费用80万元,直接人工费用15万元,制造费用20万元,企业行政管理费用10万元,本期结转完工产品成本为100万元。假定该企业只生产一种产品,期末“生产成本”科目的余额为( )万元。

A.25
B.35
C.45
D.55

答案

参考答案:C

解析: “生产成本科目的余额”=30+80+15+20-100=45(万元);行政管理费用属于期间费用,应记入“当期损益”,不记入“生产成本”。

阅读理解

Let's say you want to hit the gym more regularly this year. How do you make that happen? Consider putting the habit loop to use.

Here's how it works:

A habit is a 3-step process. First, there's a cue, something that tells your brain to operate automatically. Then there's a routine. And finally, a reward, which helps your brain learn to desire the behavior. It's what you can use to create-or break-habits of your own.

Here's how to apply it:

Choose a cue, like leaving your running shoes by the door, then pick. a reward-say, a piece of chocolate when you get home from the gym. That way, the cue and the reward become interconnected. Finally, when you see the shoes, your brain will start longing for the reward, which will make it easier to work out day after day. The best part? In a couple of weeks, you won't need the chocolate at all. Your brain will come to see the workout itself as the reward. Which is the whole point, right?

小题1:Which of the following best fits in the box with a “?” in THE HABIT LOOP?

A.Pick a new cue.

B.Form a new habit.

C.Choose a new reward.

D.Design a new resolution.小题2:According to THE HABIT LOOP, you can stick to your plan most effectively by______.

A.changing the routine

B.trying it for a week

C.adjusting your goal

D.writing it down小题3:What's the purpose of putting the habit loop to use?

A.To test out different kinds of cues.

B.To do something as a habit even without rewards.

C.To work out the best New Year's resolution.

D.To motivate yourself with satisfactory rewards.小题4:“This year when I see the Harry Potter poster, I will read 30 pages of an English novel or an English newspaper in order to watch TV for half an hour." What is the cue in this resolution?

A.The Harry Potter poster.

B.Reading 30 pages of an English novel.

C.An English newspaper.

D.Watching TV for half an hour.

单项选择题