问题 单项选择题

某企业已实施技术方案年生产成本为120万元,销售费用和管理费用合计为总成本费用的20%,固定资产折旧费为20万元,摊销费为8万元,则该技术方案年经营成本为______

A.92万元
B.116万元
C.124万元
D.144万元

答案

参考答案:A

解析:经营成本作为技术方案现金流量表中运营期间现金流出的主体部分,是从技术方案本身考察的,在一定期间(通常为一年)内由于生产和销售产品及提供服务而实际发生的现金支出。按下式计算:经营成本=总成本费用-折旧费-摊销费-利息支出=120-20-8-0=92(万元)。

阅读理解

阅读理解。

     When my son, Mark, was in the third grade, he saved all his pocket money for over three months to buy

holiday presents. The third Saturday in December Mark said he had made his list and had twenty dollars in his

pocket.

     I drove him to a nearby supermarket. Mark picked up a hand basket and went in while I waited and

watched in the car. It took Mark over 45 minutes to choose his presents. Finally he came to the checkout

counter (交款处) and reached into his pocket for his money. It was not there! There was a hole in his pocket,

but no money. Mark stood there holding his basket, tears falling down his face.

     Then a surprising thing happened. A woman came up to Mark and took him in her arms."You would help

me a lot if you let me pay for you," said the woman."It would be the most wonderful gift you could give me.

I only ask that one day you will pass it on. When you grow up, I would like you to find someone you can help.

When you help others, I know you will feel as good about it as I do now."

     Mark took the money, dried his tears and ran back to the checkout counter as fast as he could. That year

we all enjoyed our gifts almost as much as Mark enjoyed giving them to us.

     I would like to say "thank you" to that very kind woman, and tell her that four years later, Mark went house

to house collecting blankets (毯子) and clothes for the homeless people in the fire. And I want to promise her

that Mark will never forget to keep passing it on.

1. When did the story probably happen?

A. On Christmas Day.

B. Before Christmas Day.

C. On New Year's Day.

D. After New Year's Day.

2. When they got to the supermarket, Mark went in .

A. with the writer

B. by himself

C. with the woman

D. with his friends

3. What happened to Mark in the supermarket?

A. His gifts were stolen.

B. He broke his basket.

C. He lost his money.

D. He lost his way.

4. Why did the writer want to say "thank you" to the woman?

A. Because she bought Mark a nice present.

B. Because she always paid money for others.

C. Because she collected clothes for the homeless.

D. Because she taught Mark to help people in need.

5. What's the best title for this passage?

A. A big supermarket

B. A kind woman

C. A happy family

D. A wonderful gift

单项选择题