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问题 单项选择题

Traditional structured analysis techniques focus upon the flow of (36) within a system. Object-oriented analysis emphasizes the building of real-world models. It examines requirements from the perspective of the classes and objects found in the vocabulary of the (37) domain.
Traditional system design method emphasizes the proper and effective structure of a complex system. Object-oriented design method encompasses the process of object-oriented decomposition and a (38) for depicting both logical and physical as well as static and dynamic models of the system under design.
Object-oriented programming is a method of implementation in which programs are organized as cooperative collections of objects, each of which represents an (39) of some class, and whose classes are all members of a hierarchy of classes united via (40) relationships.

A．mark

B．picture

C．symbol

D．notation

答案

参考答案：D

问答题

(a) During the month of February 2009, Company C, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB 2,000,000 (including freight and insurance to the Chinese port). Company C paid a further RMB 10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB 800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000 (excluding VAT) and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model A motor vehicles at RMB 150,000 each (including VAT).(4) Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5) Company C is testing the performance of a new design of motor vehicle (Model B). Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000 (excluding VAT); no market price has yet been set for these vehicles.Required:Calculate the consumption tax (CT) and value added tax (VAT) payable by Company C for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2) Consumption tax (CT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)
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单项选择题

工程成本一般针对当前和未来一段时期市场需求来设计，并且总是采用当前最新技术来实现的，因此工程成本的计算是______。

A．会计成本
B．历史成本
C．经济成本
D．前瞻性成本
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