问题 单项选择题

某厂生产甲产品经两道工序制成。其在产品成本资料如下:
原材料在开始生产时一次投入。
当月完工入库甲产品50件。甲产品单件工时定额800小时。
其中,第一道工序工时定额480小时;第二道工序工时定额320小时。
第一道工序在产品结存40件;第二道工序在产品结存50件。
甲产品月初和本月耗用原材料费用14万元;月初和本月耗用工资和附加费30600元;
月初和本月耗用燃料、动力及其他费用45900元。
企业账面计算的在产品成本为8.9万元。已知该企业本期存销比例为2:8。
根据以上资料,回答下列问题:

多摊入完工产品的成本为( )。

A.4万元

B.5万元

C.6万元

D.以上均不正确

答案

参考答案:A

阅读理解

What could be cuter than your puppy giving his doggy friend a kiss on the nose? Nothing, really. But is your dog actual-fly planting a kiss on his friend? Yes, but that’s only one of the reasons your dog may lick another dog’s nose. Here are some other reasons why your dog may lick another dog’s nose.    

During an introduction, a shy and lower-ranking dog will lower his head, avoid direct eye contact and gently extend his tongue to lick the nose of a more confident and high-ranking dog. The first dog licks the nose of the second dog to simply make it know that:he comes in peace.

Dogs who are already friends will also trade kisses. Two strongly bonded dog pals will lick and clean each other. They give each other “dog kisses” showing friendship.

Puppies also “kiss” their mothers, but it's not a gesture of love. When puppies stop suckling(吸吮)their mothers’ tits for milk and start to eat semisolid(半固体)food instead;they lick their mothers’ mouths and noses in the hope of getting the mother to regurgitate(反哺) some semi-digested food.

So how to help your bashful dog make friends with other dogs? You can carefully select confident-but-friendly and good-tempered dogs to play with your shy dog, to help him develop his social skills. Also consider taking him to a special training class that focuses on socialization and positive training technique.

Do not disturb them when your two dogs play “kiss” briefly with each other. Sit back and enjoy this display of friendship. Then call them over and have them do a command such as “sit’’ or “shake paws”. Offer them treats as a reward for being good to each other.

If you foster(收养)a dog and have three or more resident dogs, introduce the foster dog to your brood dog one at a time and let muzzle licking between them happen naturally. Start with your least reactive or most friendly dog. Never force an in production between the dogs because this can deepen the foster dog’s submissiveness or spark a fight.

小题1:We know a shy and lower—ranking dog licks the nose of a higher-ranking dog to        .

A.ask the dog for help

B.show he is friendly

C.show his anger

D.show his respect for him小题2:What can we know about two dogs who are already friends?

A.They seldom give each other kisses.

B.They usually avoid direct eye contact.

C.They like keeping their friendship a secret.

D.They show their friendship by “dog kisses”.小题3:What does the underlined word “bashful” in Paragraphs 5 mean?

A.Shy.

B.Honest.

C.Lovely.

D.Little.小题4:What should you do if your two dogs play “kiss” briefly with each other?

A.Ask them to stay away from each other immediately.

B.Ask them to shake tails.

C.Ask them to have a fight.

D.Give them a reward for being friends.小题5:The writer wrote this passage to_________.

A.tell us about a study he did recently

B.explain why a dog kisses other dogs

C.tell us how to raise dogs

D.help us to make friends with dogs.

单项选择题