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问题 单项选择题

在基期成本费用水平的基础上，结合预算期业务量水平及有关降低成本的措施，通过调整有关费用项目而编制的预算，称为( )。

A．弹性预算

B．零基预算

C．增量预算

D．滚动预算

答案

参考答案：C

解析： 本题的考点是各利预算的含义。增量预算以基期成本费用水平为基数，结合预算期业务量水平及降低成本的措施，通过调整有关费用项目而编制的预算。

填空题

如图为一地球仪示意图，读图回答：

（1）请写出下列字母所表示的点或线的名称：A为______极点；B为______极点；C为______线；D为______ 线．

（2）A点位于E点的______方向．

（3）根据太阳热量在地表的分布状况把地表划分为五个带，图中E点位于______ 带（寒、热）．
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单项选择题

Questions from 31 to 35 are based on the following passage: China’s trade volume surged in 2010. The development wasn’t only in quantity, but also in quality — namely structure diversification.The European Union, the United States and Japan remained China’s top 3 largest trading partners in 2010.But trade volumes between China and other emerging economies increased also. Bilateral trade volumes between China and other BRIC nations — Brazil, Russia and India — all jumped more than 40 percent. That made India China’s tenth largest trading partner.Huang Guohua, Statistics Department Director of General Administration of Customs said “Trade volume between China and emerging economies increased faster than that with the traditional market. It indicates that China’s foreign trade is diversifying, and showing less dependence on the traditional partners. It’s a good way to reduce risks.”Data also shows that foreign trade volumes developed dramatically in China’s middle and western areas last year. Although the southern province of Guangdong still topped others in the total volume of import and export.Huang Guohua said “The export volume of middle and western areas surged over 40 percent year on year in 2010. The speed was 10 percentage points higher than the country’s total. It indicates that industrial structure has improved in these areas.”The import and export volume of private enterprises surged faster than the country’s average in 2010, with 47 percent year on year growth. Experts say China’s foreign trade development reduced dependence on foreign-funded enterprises.2010 imports and exports reached a historical high with a p sign that the country’s trade sector has shrugged off the global economic recession.

What indicates that industrial structure has improved in middle and western areas（）

A．Trade volumes between China and other emerging economies increased also.

B．Trade volume between China and emerging economies increased faster than that with the traditional market.

C．The southern province of Guangdong still topped others in the total volume of import and export.

D．The speed was 10 percentage points higher than the country’s total.
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