问题 填空题

在土的三相比例指标中,常用于控制填土施工质量的指标是______。

答案

参考答案:干密度

解析: 本题主要考查的知识点为土的三相比例指标的工程意义。
[要点透析] 土的干密度在工程上用来评价土的密实程度和控制填土的施工质量。

问答题

A企业只生产一种产品,其产品成本计算采用标准成本计算系统,有关资料如下:
(1)成本计算账户设置
设置“原材料”、“产成品”、“生产成本”等存货账户,均按标准成本计价。
成本差异账户设置9个:材料价格差异、材料数量差异、直接人工工资率差异、直接人工效率差异、变动制造费用效率差异、变动制造费用耗费差异、固定制造费用闲置能量差异、固定制造费用耗费差异、固定制造费用效率差异。
(2)费用分配和差异结转方法
原材料在生产开始时一次投入,在产品直接材料成本约当产成品的系数为1;除直接材料外的其他费用陆续发生,其在产品约当产成品的系数为0.5。
成本差异采用“结转本期损益法”,在每月末结转“主营业务成本”账户。
(3)单位产品标准成本

直接材料(5千克×2元/千克) 10元
直接人工(4小时×4元/小时) 16元
变动制造费用(4小时×1元/小时) 4元
固定制造费用(4小时×0.8元/小时) 3.2元
单位产品标准成本 33.2元
(4)本月生产及销售情况
生产能量 20000小时
月初在产品数量 500件
本月投产数量 5000件
本月完工入库数量 4900件
月末在产品数量 600件
月初产成品数量 400件
本月销售数量 4600件
(5)有关成本计算的业务数据:
月初材料5000千克,本月购入原材料25000千克,实际成本55000元(已用支票支付);
本月生产领用原材料25500千克。
实际耗用工时20000小时;应付生产工人工资85000元;实际发生变动制造费用25000元;实际发生固定制造费用20000元。
要求:

计算领用原材料时所产生的材料数量差异;

阅读理解
阅读理解。
     Chen Yurong, 55, an average woman in Wuhan, Hubei province, who was diagnosed with a fatty liver (肝),
walked 10 kilometers a day for seven months, despite wind and rain, so she could donate part of a healthy liver
to her son. After wearing out four pairs of shoes and losing eight kilograms, her fatty liver condition disappeared.
One doctor called it a "miracle" (奇迹).
     Her 31-year-old son, Ye Haibin, suffered from severe Wilson's disease, a rare disorder that causes body to
keep copper. Doctors said only a liver transplant could lengthen his life. Despite her age and the knowledge that
about one in 1 000 liver donators die after the transplant, Chen said she did not hesitate to donate part of her liver. 
     "In order to give my young granddaughter a complete family, I'd like to do everything to save my son,
including doing exercise and eating less", Chen said.
     The transplant was performed on November 3, 2009. The surgery lasted more than 14 hours and saved her
son from life threatening liver disease. State-owned CCTV broadcast the transplant live and she has been widely
praised in China.
     However, the 55-year-old mother said she never expected such attention, which
did bring her hope and help from many others-even strangers. Despite giving up part
of her liver, Chen, like before, gets up at 6 am to help her son wash and take his
medicine. Moved by Chen Yurong's love for her son and her determination and effort,
the hospital paid the entire medical bill, which would have added up to 600 000 yuan
(US $85 715).
     The great mother, Chen Yurong was honored as the most touching figure in China
for 2009.
1. What can we learn about Chen Yurong according to the passage?
[ ]
A. She together with her son lives a poor life
B. She herself is in good health all the time
C. She is willing to do everything for her son
D. She wants to win others' attention and praise.
2. Which of the following can best describe Chen Yurong's behavior? 
[ ]
A. generous
B. aggressive
C. reasonable
D. awesome
3. Which of the following statements is Not true according to the passage?
[ ]
A. Chen Yurong took exercise and ate less to keep slim.
B. Many people and organizations have helped the family.
C. Liver donators might lose their lives after the transplant.
D. Chen Yurong and her son have been through the hardest time.
4. What would be the best title for the passage?
[ ]
A. A lucky son
B. A successful operation
C. A Miracle
D. A great Mother