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问题 单项选择题

下列关于作业成本法的说法中，不正确的是( )。

A．产品的成本实际上就是企业全部作业所消耗资源的总和

B．成本动因分为资源动因和作业动因

C．作业成本法下，所有成本都需要先分配到有关作业，然后再将作业成本分配到有关产品

D．作业成本法的基本指导思想是“作业消耗资源、产品消耗作业”

答案

参考答案：C

解析： 在作业成本法下，直接成本可以直接计入有关产品，与传统成本计算方法无差异；间接成本需要先分配到有关作业，然后再将作业成本分配到有关产品，所以选项C的说法不正确。

多项选择题

“急性肾静脉栓塞”造影检查，可出现的表现为()

A．输尿管切迹

B．肾影缩小

C．肾影增大

D．肾功能减低

E．杵状肾盏
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问答题

Part 1


·Read the following passages, eight sentences have been removed from the article.
·Choose.from the sentences A-H the one which fits each gap.
·For each gap (1-8) mark one letter (A-H) on the Answer Sheet.
·Do not mark any letter twice.
Today’s career assumptions are you can get a lot of development, challenge and job satisfaction and not necessarily be in a management role.
A new malady is running rampantly in corporate America: management phobia. (1)
" I hated all the meetings," says a 10-year award-winning manager, "and I found the more you did for people who worked for you, the more they expected." (2)
With technology changing in a wink, you can never slack off these days if you’re on the technical side. (3)
In addition, the Dilbert factor is at work. With Scott Adams’s popular cartoon character— as well as many television sitcoms — routinely portraying managers as morons or enemies, they just don’t get much respect anymore.
Supervising others was always a tough task, but in the past that stress was offset by hopes for career mobility and financial rewards. (4)
But in today’s global, more competitive arena, a manager sits on an insecure perch. (5) There are far fewer rungs on the corporate ladder for managers to climb. In addition, managerial jobs demand more hours and headaches than ever before but offer slim, if any, financial paybacks and perks.
Furthermore, managers now must supervise many people who are spread over different locations, even over different continents. (6)
In an age of entrepreneurship, when the most praised people in business are those launching something new, management seems like an invisible, thankless role. (7)
Management layoffs have done much to erode interest in managerial jobs, of course. (8)
A. Many people don’t want to be a manager — and many people who are managers are, frankly, itching to jump off the management track — or have already.
B. It’s a rare person who can manage to keep up on the technical side and handle a management job, too.
C. Restructuring have eliminated layer after layer of management as companies came to view their organizations as collections of competencies rather than hierarchies.
D. They must manage across functions with, say, design, finance, marketing and technical people reporting to them.
E. I was a counselor, motivator, financial adviser and psychologist.
F. Employers are looking for people who can do things, not for people who make other people do things.
G. American Management Association surveys say three middle managers are laid off for every one being hired.
H. Along with a sizable pay raise, people chosen as managers would begin a nearly automatic climb up the career ladder to lucrative executive perks: stock options, company cars, club memberships, plus the key to the executive washroom.
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