问题 单项选择题

()是在成本预测的基础上,按照既定目标要求,运用专门方法,对有关生产经营的成本方案进行计算分析,从中选择最优方案,据以制定目标成本的过程。

A.成本预测

B.成本决策

C.成本计划

D.成本核算

答案

参考答案:B

阅读理解与欣赏

阅读下面语段,完成问题。

  从适当的高度往下看,大西洋城边青天白日下的海滨木板路上,为举行年会从四面八方聚集而来的医学家们,就像是群居性昆虫的大聚会。同样是那种离子式的振动,碰上一些个急匆匆来回乱窜的个体,这才略停一停,碰碰触角,交换一点点信息。每隔一段时间,那群体都要像抛出钓鳟鱼的钓线一样,准确无误地向恰尔德饭店抛出一个长长的单列纵队。假如木板不是牢牢钉住,那么,看到他们一块儿筑起各式各样的巢穴,就不用感到吃惊了。

  用这种话来描绘人类是可以的。在他们最强制性的社会行为中,人类的确很像远远看去的蚁群。不过,如果把话反过来讲,暗示说昆虫群居的活动跟人类事务总有点联系,那在生物学界将是相当糟糕的态度。关于昆虫行为的书籍作者,通常要在序言里苦口婆心地提醒人们,昆虫好像是来自外星的生物,它们的行为绝对是有异于人的,完全是非人性、非世俗,几乎还是非生物的。它们倒更像一些制作精巧、却魔魔道道的小机器。假如我们想从它们的活动中看出什么显示人类特点的东西,那就是在违反科学。

  不过,让一个旁观者不这样看是很难的。蚂蚁的确太像人了,这真够让人为难。它们培植真菌,喂养蚜虫作家畜,把军队投入战争,动用化学喷剂来惊扰和迷惑敌人,捕捉奴隶。织巢蚁属使用童工,抱着幼体像梭子一样往返窜动,纺出线来把树叶缝合在一起,供它们的真菌园使用。它们不停地交换信息。它们什么都干,就差看电视了。

1.第一段描绘了一幅怎样的图景?它在全文表达上起到了什么样的作用?

____________________________________________________

2.第二段中“如果把话反过来讲”所指的内容是什么?生物学界的态度如何?

____________________________________________________

3.“它们倒更像一些制作精巧、却魔魔道道的小机器。假如我们想从它们的活动中看出什么显示人类特点的东西,那就是在违反科学。”人们为什么会坚持这样的观点?

____________________________________________________

4.“蚂蚁的确太像人了,这真够让人为难”“它们什么都干,就差看电视了”,作者有意用描述人类行为的语言来描绘蚂蚁的用意何在?

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问答题


一、审证资料
1.合同资料

销售合同

SALES CONTRACT

Contract No. : RT09342
Date: Aug. 20, 2009
Signed at: TIANJIN
Sellers: TIANJIN TOOL IMPORT & EXPORT CO. , LTD Tel: 86 - 22 - 84896265
Address: 5, ZHOUGSHAN ROAD TIANJIN, CHINA Fax: 86-22-84896266
Buyers: MAMUT ENTERPRISESAV Tel: 34-24-4356-2453
Address: DONGASTER VIC 3108, BARCELONA, SPAIN Fax: 34-24-4536-2452
This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under- mentioned goods according to the conditions stipulated below:

(1)货号、品名及规格

Name of Commodity and specifications

(2)数量

Quantity

(3)单价

Unit Price

(4)金额

Amount

HAND TOOLS

(1)9pe Extra Long Hex Key Set

(2) 8pe Double Offest Ring Spanner

(3) 12pe Double Offest Ring Spanner

(4) 12pc Combination Spanner

(5) 10pc Combination Spanner

AS PER PROFORMA IN-VOICE NO 20090829

DATED AUGUST 10, 2009

1200 SETS

1200 SETS

1000 SETS

1200 SETS

1200 SETS

FOB TIANJIN

USD 1.76

USD 3.10

USD 7.50

USD 3.55

USD 5.80

USD 2112.00

USD 3720.00

USD 7500.00

USD 4260.00

USD 6960.00

Total Amount5800 SETSUSD 24552.00
(5) Packing: 8pc Double Offset Ring Spanner
Packed in 1 plastic carton of 16 sets each;
9pc Extra Long Hex Key Set, 12pc Combination Spanner, 10pc Combination Spanner
Packed in 1 plastic carton of 10 sets each;
12pc Double Offest Ring Spanner
Packed in 1 plastic carton of 8 sets each.
Packed in THREE 40’ CONTAINER
(6)Delivery From TIANJIN, CHINA to BARCELONA, SPAIN
(7) Shipping marks MAMUT
BARCELONA
C/NO. 1 - UP
(8) Time of Shipment: Latest Date Of Shipment Sept. 10, 2009
(9) Partial Shipment: Allowed
(10) Transshipment: Not Allowed
(11) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to be available at 60 days after sight draft to be opened by the sellers.
L/C must mention this contract number L/C advised by BANK OF CHINA T1ANJ1N BRANCH. All banking Charges outside China( the mainland of China) are for account of Draw-ee.
(12) Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin ( or in Beijing) for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.
The SellerThe Buyer
TIANJIN TOOL IMPORT & EXPORT CO. , LTD MAMUT ENTERPRISESAV
2.信用证资料
DOCUMENTARY CREDIT

SEQUENCE OF TOTAL * 27: 1/1
FORM OF DOC, CREDIT * 40A: REVOCABLE
DOC. CREDIT NUMBER * 20: 06423
DATE OF ISSUE31 C: 090902
DATE AND PLACE OF EXPIRY 31 D: DATE 090931 PLACE CHINA
APPLICANT * 50: MAMUT ENTERPRISESAV
DONGASTER VIC 3108
BARCELONA, SPAIN
ISSUING BANK 52A: CREDIT ANDORRA
ANDORRA LA VELLA, ANODRRA
BENEFICIARY * 59: TIANJIN TOOL IMPORT & EXPORT CO. , LTD
5, ZHONGSHAN ROAD
TIANJIN, CHINA
AMOUNT* 32B: CURRENCY EUR AMOUNT 24552.00
AVAILABLE WTTH/BY * 41D: ANY BANK IN CHINA
BY NEGOTIATION
DRAFTS AT… 42C: AT SIGHT
DRAWEE42A: CREDIT ANDORRA
ANDORRA LA VELLA, ANDORRA
PARTIAL SHIPMENTS 43P: NOT ALLOWED
TRANSSHIPMENT43T: ALLOWED
LOADING ON BOARD 44A: TIANJIN
FOR TRANSPORTATION TO44B: BARCELONA (SPAIN)
LATEST DATE OF SHIPMENT 44C: 090910
DESCRIPT OF GOODS 45A: HAND TOOLS
AS PER PROFORMA INVOICE NO 20090839
DATED AUGUST 10, 2009
FOB BARCELONA
AND 4 COPIES.
+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.
+ CERTIFICATE OF ORIGIN GSP CHINA FORM
A, ISSUED BY THE CHAMBER OF COMMERCE
OF OTHER AUTHORITY DULY ENTITLED FOR
THIS PURPOSE.
+ FULL SET OF B/L, (2 ORIGINAL AND 5
COPIES) CLEAN ON BOARD, MARKED
"FREIGHT COLLECT", CONSIGNED TO: MAM-
UT ENTERPRISESAV, DONGASTER VIC 3108
BARCELONA, SPAIN, TEL + 376 823 323 FAX +
376860914-860807, NOTIFY: BLUE WATER
SHIPPING ESPANA, ER2NA, A , 08003 BARCE-
LONA (SPAIN)TEL 34 93295 4848, FAX 34 93
268 16 81.
CHARGES 71B: ALL BANKING CHARGES OUTSIDE SPAIN
ARE FOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN
15 DAYS AFIER THE DATE OF SHIPMENT
BUT WITHIN THE VALIDITY OF THE CRED-
IT.
二、审证要求
1. ____________________________________
2. ____________________________________
3. ____________________________________
4. ____________________________________
5. ____________________________________
6. ____________________________________
7. ____________________________________