问题 多项选择题

下列各项属于成本差异中价格差异的是( )。

A.材料消耗量变动的影响

B.材料价格变动的影响

C.单位产品所耗工时变动的影响

D.每小时工资成本变动的影响

答案

参考答案:B,D

解析: 直接材料实际成本与计划成本之间的差额构成了直接材料成本差异。形成该差异的基本原因:一是用量偏离标准,二是价格偏离标准。用量偏离标准,属于数量差异,价格偏离标准,属于价格差异。

完形填空

Chinatown is the name given to an area in the middle of London. It is just between Leicester Square and Shaftsbury Avenue. Gerrard Street is at the center and is the most important street in the area. There is a large Chinese community(社区) with a lot of Chinese restaurants, Chinese supermarkets and shops in this street.

In the 1950s, it was a poor area and everything was very cheap. At the same time, the world rice market changed and thousand of farm workers in Hong Kong lost their jobs. They began arriving in London to look for work. They found jobs in the restaurants in this area. Many British people like Chinese food, and the restaurants were popular.

These restaurant workers often worked 17 hours a day and had no time to learn English. As more Chinese arrived, more shops and businesses grew up. Wives came and joined their husbands and children came and joined their fathers. The community grew, and Chinatown was born.

In the 1970s and 1980s, British-born Chinese started to have a better education and this brought economic(经济的) success to the area. Many families moved out of Chinatown, and there was more space for businesses. Gerrard Street become a street only for visitors and was soon a popular place for tourists.

Now everyone knows about London’s Chinatown. During the Chinese New Year, the streets are seen with flags and thousands of Chinese go into the streets. For most of the year, though, Londoners and tourists go there mainly for the food in the Chinese restaurants. They best restaurants are the ones where the Chinese eat.

小题1:Is this Chinatown in the middle of London?

小题2: Ws the area rich or poor in the 1950s?

小题3:Why did the restaurant workers have not time to learn English?

小题4:When did British-born Chinese start to have a better education?

小题5:What are the main points about Chinatown in this passage?

单项选择题 B1型题