问题 多项选择题

与编制零基预算相比,编制增量预算的主要缺点包括()。

A.可能不加分析地保留或接受原有成本费用项目

B.可能导致无效费用开支项目无法得到有效控制

C.容易使不必要的开支合理化

D.增加了预算编制的工作量,容易顾此失彼

答案

参考答案:A, B, C

解析:本题考点是零基预算法与增量预算法的区别。增量预算是在基期成本费用水平的基础上,结合预算期业务量水平及有关降低成本的措施,通过调整有关原有成本费用项目而编制的预算。缺陷是可能导致无效费用开支项目无法得到有效控制,因为不加分析地保留或接受原有的成本费用项目,可能使原来不合理的费用继续开支而得不得控制,形成不必要开支合理化,造成预算上的浪费。选项D是零基预算的缺点。

阅读理解

There are many sorts of spies. There are those employed by governments to protect their countries’ interests; there are those we find in fiction and film, like the famous James Bond; and then there are the spies of the business world. But now there is a new form of espionage (间谍): sports spying. It may be a profitable job – if the spy can find a buyer for the information.

Last week, British newspapers reported that the England national team had been secretly recorded by an unknown group of individuals.

Media suggested that bugs had picked up a discussion of team tactics (战术), as well as playful talk about athletes’ affairs and possible rewards for players if they manage to win the World Cup.

England officials immediately filed a suit to stop media from publishing the contents of the recordings. Little is known about the identities of the spies, but authorities doubt they have any connection to rival sides preparing for this summer’s competition in South Africa. Rather, it appears that the people who bugged the hotel meeting room are just after money. If they find the right buyer, they could get a lot of it.

Gambling in major sports, like football, involves much more than picking the winner of a particular match. People can also place bets on starting line-ups, the timing of substitutions and goals scored. Knowing a team’s tactics for a particular game, or for a series of games, can help gamblers to increase their chances of winning big money.

England manager Fabio Capello tried to play down the importance of game tactics. He argued that a team’s psychological preparation is the most vital. “It’s more important to train the mind, to find confidence, create a group and a winning mentality,” he said.

Perhaps of more interest to the casual fan are the discussions of the players’ relationships with wives and girlfriends. UK newspapers may be prevented from publishing the details, but some Britons might say, the chances of the recordings never being heard are about as good as those of England winning this year’s competition: slim to none.

小题1:We may know from the first paragraph that ______________.

A.the spies mentioned are all pursuing money

B.all the spies are employed by the government

C.James Bond belongs to spies of the business world

D.if a sport spy can find a buyer, he can make money小题2:What does the underlined word “bugs” probably mean?

A.A small insect.

B.The devices used in the spying.

C.A kind of virus.

D.A kind of laptop computers.小题3:The group of individuals who spied the England national team____________.

A.are from the rival sides for sure

B.probably intended to make money

C.are involved in gambling

D.knew a winning mentality for a team is important小题4:What can we infer from the last paragraph?

A.The chance of the England team winning the African World Cup is very small.

B.Many people will never hear the recordings.

C.A fan will be more interested in the players’ relationships with wives and girlfriends.

D.No one can get any information from the UK newspapers for ever.

判断题