问题 单项选择题

下列贬值属于功能性贬值的是()。

A.由于大量产品积压,某车间由有三班倒改为两班造成的开工不足

B.由于设备生产厂家采用新技术,使某厂使用的车床相对物耗上升了20%

C.由于市场疲软,某车间的10台机床,只有6台使用,造成4台闲置

D.由于原材料紧俏,某厂处于半停产状态,造成设备闲置

答案

参考答案:B

解析:功能性贬值是由于无形磨损而引起资产价值的损失称为机器设备的功能性贬值。设备的功能贬值主要体现在超额投资成本和超额运营成本两方面,B这里体现的是超额运营成本,其他选项不满足这个条件。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

In times of economic downturn, many people start to look for ways to reduce their household budget and save extra cash. Living a thrifty (节俭的) lifestyle does not have to mean doing nothing.   小题1:   Here are some tips.

Track your spending for at least 2 weeks. You won’t really know how to live a thriftier lifestyle until you know where your money is going. Write down every time you spend money and take a look at it at the end of the month.  小题2:

Search the Internet when you have to buy something. Because of the easy access to information, you can compare prices from more stores in less time.

 小题3: Combining producers’ coupons (优惠券) with store discounts can lead to major savings.

Turn off the lights and other electronics in your home when you are not using them. 小题4:   Leaving electronics on can use a tremendous amount of extra energy, costing you money.

  小题5:  When you do have to go out, look for available deals and discounts. If you are a frequent restaurant diner, consider purchasing a guide book for local restaurants, which will help you save money.

A.Eat at home as often as possible.

B.You probably don’t really need 500 channels.

C.If you really can’t live without it, call the company.

D.Open a window and let in the natural light instead.E. In this way, you will see obvious ways to reduce the small daily expenses.

F. So check your local stores as well as online providers to find the best price.

G. Instead, making small changes will allow you to save money and still enjoy yourself.

问答题 简答题