问题 单项选择题

下列各项属于构成比率分析法的是( )。

A.产值成本率

B.成本利润率

C.制造费用比率

D.销售收入成本率

答案

参考答案:C

解析: 构成比率分析法是通过计算某项指标的各个组织部分占总体的比重,即部分与全部的比率,进行数量分析的方法。这种比率分析法也称比重分析法。通过这种分析,可以反映产品成本的构成是否合理。产品成本构成比率的计算公式如下:直接材料成本比率=直接材料成本÷产品成本×100%,直接人工成本比率=直接人工成本÷产品成本×100%,制造费用比率=制造费用÷产品成本×100%。选项ABD属于相关指标比率分析法的内容。

阅读理解

阅读理解。

     When I was 13 years old, I became a vegetarian and quickly realized that I would have to learn how

to cook for myself. The first thing I ever asked my mom to teach me how to make was bean soup."Oh,

that's easy!" She told me. She started by explaining: "Almost every soup starts with onions and carrots."

     My mom is a chef who is able to cook delicious meals. She also told me that the very first thing she

had learned in cooking school was to make soup stock (拼盘)----followed by soup. Her teacher had told

the class: "If you learn anything here, it should be soup."

    In the US, soup isn't so much a part of a meal as a meal in itself. Soups are often made from the

leftovers (剩菜) of last night's dinner----a baked chicken or turkey can easily be made into a new meal by

adding broth (肉汤) and some vegetables. Soups are accompanied (伴随) by bread and topped with cheese.

    It was easy to impress my college roommates with my mom's great soup recipes (菜谱). Bean soup,

vegetable noodle soup, mushroom soup… For only a few dollars, three or four of us could eat well from

the same pot of soup for a whole week. Add a loaf of bread and some cheese, and our soup became a proper

feast (盛宴).

    I'm not a vegetarian any more, but I still make bean soup. It fills the house with lovely smells and reminds

me of my mom, and my home.

1. The first thing that the writer learnt to make was _______.

A. bean soup

B. vegetable noodle soup

C. mushroom soup

D. beef soup

2. What is the writer's mother's job?

A. teacher

B. officer

C. chef

D. secretary

3. According to the writer's mother, almost every soup has _______.

A. onions and carrots

B. celery (芹菜) and chili (辣椒)

C. carrots and mushroom

D. bread and cheese

4. Which of the statements is TRUE?

A. Soup is as important as a meal in America.

B. Americans don't like to make soup from leftovers.

C. Americans think it is difficult to make soup.

D. Americans like to add cheese to soup.

5. From this passage, we can learn that _______.

A. in the US, soup isn't part of every meal

B. you can't make soup with a baked chicken or turkey

C. the writer often made different kinds of soup at home with her roommates

D. the writer doesn't make bean soup any more because she isn't a vegetarian

单项选择题