问题 单项选择题

( )是指某一行业内企业的固定成本和可变成本之间的比例。

A.财务报表结构

B.成本结构

C.经营杠杆

D.盈亏平衡点

答案

参考答案:B

解析: 成本结构指的是某一行业内企业的固定成本和可变成本之间的比例。同一行业中的企业资产周转周期非常相似,所以它们的财务报表结构和成本结构也较为相似。成本结构可以影响行业和运营风险、利润和行业中企业的竞争性质。

阅读理解

If you boss asks you to work in Moscow this year, he’d better offer you more money to do so — or even double that depending on where you live now. That’s because Moscow has just been found to be the world’s most expensive city for the second year in a row by Mercer Human Resources Consulting.

Using the cost of living in New York as a base, Mercer determined Moscow is 34.4 percent more expensive including the cost of housing, transportation, food, clothing, household goods and entertainment(娱乐).

A two-bedroom flat in Moscow now costs $4,000 a month; a CD $24.83, and an international newspaper $6.30, according to Mercer. By comparison, a fast food meal with a hamburger(汉堡包) is a steal at $4.80.

London takes the No.2 place, up from No.5 a year ago, thanks to higher cost of housing and a stronger British pound relative to the dollar. Mercer estimates(估算) London is 26 percent more expensive than New York these days. Following London closely are Seoul and Tokyo, both of which are 22 percent more expensive than New York, while No.5 Hong Kong is 19 percent more costly.

Among North American cities, New York and Los Angeles are the most expensive and are the only two listed in the top 50 of the world’s most expensive cities. But both have fallen since last year’s study — New York came in 15th, down from 10th place, while Los Angeles fell to 42nd from 29th place a year ago. San Francisco came in a distant third at No. 54, down 20 places from a year earlier.

Toronto, meanwhile, is Canada’s most expensive city but fell 35 places to take 82nd place worldwide. In Australia, Sydney is the priciest place to live in and No. 21 worldwide.

小题1:What do the underlined words “a steal” in Paragraph 3 mean?

A.an act of stealing

B.something delicious

C.something very cheap

D.an act of buying小题2:London has become the second most expensive city because of ______.

A.the high cost of clothing

B.the stronger pound against the dollar

C.its expensive transportation

D.the high prices of fast food meals小题3:Which city is the third most expensive on the list?

A.Tokyo.

B.Hong Kong.

C.Moscow.

D.Sydney.小题4:Which city has dropped most on the list in North America?

A.New York.

B.Los Angeles.

C.San Francisco.

D.Toronto.

单项选择题