问题 单项选择题

某机械厂生产某种型号零件需经三道工序制成,在产品成本的计算采用“约当产量法”。某月份投产500件(原材料在生产开始时一次性投入),完工产品400件,企业月末账面在产品成本为1000元,其他有关财务资料见表1和表2(计算按每步骤保留小数点后两位)。
表1             在产品盘存表
工序工时定额在产品盘存件数(件)
12050
22030
31070
合计50150
表2             生产费用资料表
成本项目月初在产品成本本月发生费用
原材料100000500000
工资300035000
其他500060000
根据上述资料,回答以下问题:

第一工序的完工率为( )。

A.10%

B.20%

C.40%

D.100%

答案

参考答案:B

单项选择题
单项选择题

There has been much speculation about the origin of baseball. In 1907 a special commission decided that the modern game was invented by Abner Doubleday in 1839. One hundred years later the National Baseball Museum was opened to honor Doubleday. Historians, however, disagree about the origin of baseball. Some say that baseball comes from bat-and-ball games of ancient times. It is a matter of record that in the 1700s English boys played a game they called "baseball". Americans have played a kind of baseball since about 1800. At first tile American game had different rules and different names in various parts of the country — "town ball". "rounders", or "one old cat". Youngsters today still play some of these simplified forms of the game.
Baseball did not receive a standard set of rules until 1845, when Alexander Cartwright organized the Knicker-bocker Baseball Club of New York City. The rules Cartwright set up for his nine-player team were widely adopted by other clubs and formed the basis of modem baseball. The game was played on a "diamond" infield with the bases 90 feet apart. The first team to score 21 runs was declared the winner. By 1858 the National Association of Baseball Players was formed with 25 amateur teams. The Cincinnati Red Stockings began to pay players in 1869.

Which of the following is true about the origins of baseball

A.Historians agree that baseball was invented by Abner Doubleday.

B.Baseball, as played in the early 19th century, differed very little from today’s game.

C.As early as the 1700s, English boys played a game called "baseball".

D.The first standard set of baseball rules was established at the turn of the century