问题 单项选择题

关于产品基础成本计算制度和作业基础成本计算制度,下列说法中不正确的是()。

A.产量基础成本计算制度中,各项间接成本都将产品数量作为成本分配基础

B.作业基础成本计算制度中,有众多的间接成本集合,这些成本集合应具有同质性,即被同一个成本动因所驱动

C.产量基础成本计算制度的优点就是简单,主要适用于产量是成本主要驱动因素的传统加工业

D.作业基础成本计算制度可以更准确地分配间接费用,主要适用于直接人工成本和直接材料成本只占全部成本的很小一部分的企业,尤其是在新兴的高科技领域

答案

参考答案:A

解析:传统的成本计算制度中,间接成本的分配基础是产品数量,或者与产品数量有密切关系的直接人工成本或直接材料成本等,选项A不正确。(参见教材398-399页)

问答题 简答题
阅读理解

阅读理解(共13  26分)

阅读下面几段文字,理解文章大意,并从A 、B、 C、 D 四个选项中选出最佳选项。

A

People need to relax and enjoy themselves.  One way they can have a good time is to watch a baseball game or another sports event.  Even thousands of years ago, groups of people gathered to watch skilled athletes.

Over 2000 years ago in Greece, certain days in the year were festival days.  These were holidays when people stopped work and enjoyed themselves.  They liked to watch athletes take part in races and other games of skill.

The most important festival was held every four years at the town of Olympia.  It was held in honor of the Greek god Zeus (Zus).  For five days, athletes from all parts of the Greek world took part in the Olympic Games.  At the Olympic Games, people could watch them box, run, jump and so on.  There was a relay race between two reams of men in which a lighted torch was passed from runner to runner.  The Olympic Games were thought to be so important that cities which were at war with one another had to stop fighting.  People were allowed to travel to the games safely.  Thousands of people came to Olympia from cities in Greece and from her colonies (殖民地)in Africa, Asia and Italy.  They met as friends to cheer their favorite athletes and to enjoy themselves.

56.What happened in Greece over 2000 years ago?

A.  People stopped work and enjoyed themselves.

B  The cities there were often against one another.

C  People watched baseball games.

D  People didn’t go to any games at all.

57.What were those countries in Africa?

A.  Friends.    B. Enemies.   C.  Colonies.     . D  Other cities.

58.What did people do at the games?

A.  They fought.

B They just talked to friends.

C  They cheered for good athletes.

D  They tried to find friends.

59.Greek cities then were fighting so they ____

A.  were weak.

B  were strong

C  couldn’t go to other cities freely.

D  could see each other.

60.The best title for the story is “ _____” .

A.  Greece at War

B.  Together for the Games

C.  Stop Fighting

D.  Sport