问题 单项选择题

产品成本审计运用分析性复核方法检查产品成本合理性,分析比较的内容不包括()

A.分析比较近期各年度和本年各个月份主要产品生产成本和存货余额及其构成变动情况

B.分析比较近期各年度和本年度各个月份产品生产成本总额及单位生产成本,以判断本期生产成本的总体合理性

C.分析比较近期各年度和本年度各个月份管理费用总额及其构成,判断管理费用及其构成总体合理性

D.分析比较近期各年度和本年度各个月份产品销售成本总额及单位成本,判断产品销售成本总体合理性

答案

参考答案:C

阅读理解

阅读理解。

     The blue tits (山雀) have been inspecting the nest-box again this year. The male is the house-hunter but the female will make the final choice. He lands at the hole and turns his head to expose his white cheeks as a signal to attract the female from where she has been feeding. Among many birds that nest in holes, the

male has a light-coloured patch on its plumage (鸟羽) which acts as signal for drawing the female's

attention to a suitable nesting-place. Unlike the blue tit, the redstart (红尾鸲) may be only the male that

strikingly coloured and the female is not beautiful.     

     A few years ago I was lucky enough to spot a pair of redstarts in action in a Walsh wood. The male

was leading an interested female to holes that he had previously (先前) checked out. He sat at the

entrance of each hole and put his head on to show off his white forehead, or his head in to reveal (显露)

his tail.     

     If the female failed to react to his visual signals, the male sometimes sang for extra effect, while gliding towards her on spread wings and tail. Once the female accepts by following the male through the hole the

displays stop, you must be at the right place at the right time to watch them.  

1. How do the blue tits choose their nest?

A. They choose their nest together.      

B. The male chooses their nest.

C. The house-hunter chooses their nest.

D. The female chooses their nest.

2. The writer was lucky to see _____.

A. how the male made his tricks

B. how an interested female played with the male happily

C. what the male displayed and won the female

D. that the male tried his best but failed to attract the female

3. You can spot a pair of redstarts in a Walsh wood _____.

A. at any time  

B. regularly      

C. in April      

D. occasionally

4. The writer is probably _____.

A. a bird expert

B. a bird-hunter

C. a bird raiser  

D. a scientist

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