问题 多项选择题

适合于建立费用中心进行成本控制的单位有()。

A.生产企业的车间

B.医院的放射治疗室

C.行政管理部门

D.研究开发部门

答案

参考答案:C, D

解析:

本题的考点是成本中心的类型。费用中心对于那些产出不能用财务指标来衡量,或者投入和产出之间没有密切关系的部门或单位。这些部门或单位包括财务、人事、劳资、计划等行政管理部门,研究开发部门,销售部门等。

阅读理解

Returning a father's love

He was a single father, raising a 5-year-old boy by himself. He was often worried about his son growing up without a mother to care for him.

One day, he went away on business, leaving the child alone. He worried about the child all the way, not knowing if he had eaten. But his child always told him not to worry. He went home after he finished his work.

When he got home, the child was deep asleep. He was tired out. He was about to sleep when he was surprised to find an overturned(翻倒) bowl of noodles under the quilt, (被子)

He hit his sleeping son angrily ,”Why are you so careless , making the quilt dirty ? Who will wash it ?” It was the first time that he had hit his boy after his wife’s death .

“sorry , but ....” the child explained with tears in his eyes , “This is your supper ,Daddy .” In order to let his father eat dinner the moment he got home , the child prepared two bowls of noddles : one for himself , the other for his father . He was afraid that his father’s noodles would get cold , so he placed them under the quilt .

Hearing this , the father hugged his boy tightly without saying a word .

根据短文内容填空,每空填一词。

小题1:The father often             about his son because the son's mother was_________ .

小题2:The_________ cooked the noodles and put them under the quilt to keep them_________ .

小题3:When the father _________ an overturned bowl of noodles under the quilt , he got __________ .

小题4:After            what his son explained, the father felt__________

小题5:The boy was so            , but he knew how to__________his father's love.

单项选择题