问题 多项选择题

企业在对主要产品单位成本进行分析时,对产品单位成本进行一般地分析,然后按()等成本项目进行具体地分析。

A.直接材料成本

B.直接人工成本

C.制造费用

D.构成比率分析法

答案

参考答案:A, B, C

解析:主要产品单位成本分析包括两方面内容:(1)主要产品单位成本的一般分析和具体分析;(2)主要经济技术指标变动对单位成本影响的分析。其中,具体分析包括:直接材料费用的分析、直接人工费用的分析、制造费用的分析。

阅读理解

Directions: Read the following passage.Answer the questions according to the information

given in the passage.

Why should you keep exercising even when cold temperatures make you want to hide under the covers? With the temperatures dropping at this time of year, many of us tend to hibernate (冬眠) inside our homes. But, hibernating is for bears. As humans it’s important to stay active through all four seasons. Yet, a poll of 5,000 people found that 30 percent get no exercise at all during the winter months.

Just because it is cold outside it is no excuse not to exercise. There are many exercise choices one can choose to take part in regardless of the cold weather. Depending on your location and likes, you can choose to exercise inside or outside.

All that is required for winter-time exercise is some planning and the following of some safety tips. If you prefer to exercise outside, keep the following tips in mind.

Get warm first. A proper warm-up is critical. Cold temperatures can make your muscles tight and therefore they are easier to be injured. So, it’s important to get them warm-up before intense (激烈的) physical activity.

No sweat. Don’t assume that you have to sweat in order to get a good workout. You should avoid sweating that causes the clothing layer closest to your skin to get wet and cause you to be cold.

Don’t undress when you get inside. While you may want to immediately remove your layers when returning inside, you should give your body time to adjust.

Drink up. It’s just as important to stay hydrated (含水的) when exercising in winter as it is in summer, even though you might not feel as thirsty.

Be seen. If possible, it’s best to exercise outdoors during daylight areas. If you exercise outdoors when it is dark, wear reflective (反光的) materials to ensure that you can be seen.

By staying fit during winter, you’ll be able to avoid gaining weight and losing strength caused from inactivity.

小题1: Why is it important to get your muscles warmed-up before intense physical activity? (no more than 16 words)

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小题2:What are needed for exercising in winter? (no more than 6 words)

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小题3:What are the advantages of staying fit during winter? (no more than 9 words)

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小题4:What’s the main idea of the text? (no more than 4 words)

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单项选择题 共用题干题