问题
单项选择题
可以使投资中心业绩评价和企业的目标协调一致，引导各投资中心部门经理采纳高于企业资本成本的决策的评价指标是( )。
A．责任成本
B．剩余收益
C．投资利润率
D．可控利润总额
答案
参考答案：B
解析： 剩余收益的主要优点是可以使投资中心业绩评价和企业的目标协调一致，引导各投资中心部门经理采纳高于企业资本成本的决策。
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可以使投资中心业绩评价和企业的目标协调一致，引导各投资中心部门经理采纳高于企业资本成本的决策的评价指标是( )。
A．责任成本
B．剩余收益
C．投资利润率
D．可控利润总额
参考答案：B
解析： 剩余收益的主要优点是可以使投资中心业绩评价和企业的目标协调一致，引导各投资中心部门经理采纳高于企业资本成本的决策。
Whenever the sun dropped and the blue sky came up, my father and I used to climb the mountain near my house. Walking together, my father and I used to have a lot of __1__ through which I learned __2__ from his experiences. He always told me, “ You __3__ have goals (目标) like climbing the mountain.” Without the mountain-climbing that we both __4__, we couldn’t have enough time to spend together because my father was very _5__. I really got a lot from the mountain-climbing. It gave me time to _6__ with my father and to be in deep thought __7__ develop my patience. Once we climbed a very high mountain. It was so challenging for me _8__ I was only ten years old. During the first few hours of climbing, I enjoyed the flowers and trees, and the bird’s singing. But as time passed, I got a pain in both of my __9__. I wanted to __10_ climbing, but my father said to me, “You can always see a beautiful sky at the top of the mountain, but you can’t see it __11__ reaching the top. Only there can you see all of the nice things, which is just like your life.” At that time, I was too young to understand his __12__. But later after that, I __13__ know the meaning of hope in life. I found __14__ standing at the top of the mountain, and the sky was as _15_ as crystal.
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