问题 多项选择题

相对于作业成本法,传统成本法的缺点有()。

A.传统成本计算法将固定成本分摊给不同产品

B.传统成本计算法全部按产量基础分配制造费用,会产生误导决策的成本信息

C.传统成本计算法下增加生产量可以使部分固定成本被存货吸收,减少当期销货成本,增加当期利润,从而刺激经理人员过度生产

D.夸大高产量产品成本

答案

参考答案:B, D

解析:

选项A、C是相对于变动成本法,传统成本法的缺点。

单项选择题
单项选择题

The elephant was lying heavily on its side, fast asleep. A few dogs started barking at it. The elephant woke up in a terrible anger: it chased the dogs into the village where they ran for safety. That didn’ t stop the elephant. It destroyed a dozen houses and injured several people. The villagers were scared and angry. Then someone suggested calling Parbati, the elephant princess.

Parbati Barua’s father was a hunter of tigers and an elephant tamer. He taught Parbati to ride an elephant before she could even walk. He also taught her the dangerous art of the elephant round-up—how to catch wild elephants.

Parbati hasn’ t always lived in the jungle. After a happy childhood hunting with her father, she was sent to boarding school in the city. But Parbati never got used to being there and many years later she went back to her old fife. "Life in the city is too dull. Catching elephants is an adventure and the excitement lasts for days after the chose," she says.

But Parbati doesn’ t catch elephants just for fun. "My work," she says, "is to rescue man from elephants, and to keep elephants safe from man. " And this is exactly what Parbati has been doing for many years. Increasingly, the Indian elephant is angry: for many years, illegal hunters have at- tacked it and its home in the jungle has been reduced to small pieces of land. It is now fighting back. Whenever wild elephants enter a tea garden or a village, Parbati is called to guide the animals back to the jungle before they can kill.

The work of an elephant tamer also involves love and devotion. A good elephant tamer will spend hours a day singing love songs to a newly captured elephant. "Eventually they grow to love their tamers and never forget them. They are also more loyal than humans. " She said, as she climbed up one of her elephants and sat on the giant, happy animal. An elephant princess indeed!

Indian elephants are getting increasingly angry and they revenge because()

A. they are caught and sent for heavy work

B. illegal hunters capture them and kill them

C. they are attacked and their land gets limited

D. dogs often bark at them and chase them