问题 多项选择题

技术方案经济评价时,若以总成本费用为基础计算经营成本,则应从总成本费用中扣除的费用项目有()。

A.折旧费用

B.销售费用

C.管理费用

D.摊销费用

E.利息支出

答案

参考答案:A, D, E

解析:总成本费用=外购原材料、燃料及动力费+工资及福利费+修理费+折旧费+摊销费+财务费用(利息支出)+其他费用。经营成本是工程经济分析中的专用术语,用于投资方案经济效果评价的现金流量分析。经营成本=总成本费用一折旧费一摊销费一利息支出=外购原材料、燃料及动力费+工资及福利费+修理费+其他费用。

填空题
阅读理解

阅读理解。

     Surfing the Internet for fun will make you a better employee, according to an Australian study.

     The University of Melbourne study shows that people who use the Internet for their own reasons at

work are about 9 percent more productive than those who do not. Study author Brent Coker said,

"Surfing the Internet at times helps increase an employee's attention."

     "People need to relax for a bit to get back their attention," Coker said on the university's website.

"Having a short break, such as a quick surfing of the Internet, helps the mind to rest itself, leading to a

higher total Internet attention for a day's work, and as a result, increases productivity (生产效率)," he

said.

     According to the study of 300 workers, 70 percent of people who use the Internet at work surf the

Interne t for their own reasons during office hours. Among the most popular surfing activities are

searching for information about products, reading online news, playing online games and watching

videos. "Firms spend a lot of money on software to block their employees from watching videos, using

social networking sites or shopping online," said Coker. "That's not always a good idea."

     However, Coker said the study looked at people who surfed the Internet in moderation (适度), or

were on the Internet for less than 20 percent of their total time in the office. "Those who spend too much

time surfing the Internet will have a lower productivity than those without." he said.

1. What does the University of Melbourne study mainly show?

A. People who surf the Internet are good employees.

B. Not everyone surfs the Internet for fun during office hours.

C. Surfing the Internet for fun at times during office hours increases productivity.

D. The Internet is becoming more and more important in people's life.

2. According to Paragraph 3, Brent Coker would most probably agree that ______.

A. the longer a person's mind rests, the better attention he will have

B. surfing the Internet is the best way to increase productivity

C. workers should have a long break during office hours

D. workers should let their minds rest now and then

3. Which of the following is NOT mentioned in the passage as one of the most popular surfing activities?

A. Watching videos.

B. Reading online news.

C. Reading online novels.

D. Playing online games.

4. The underlined word "block" in Paragraph 4 means "______".

A. stop

B. organize

C. protect

D. separate

5. What can we infer from the last paragraph?

A. Spending too much time surfing the Internet reduces productivity.

B. Those who never surf the Internet have the lowest productivity.

C. Most people don't surf the Internet in moderation during office hours.

D. People should spend as little time as possible surfing the Internet.