问题 单项选择题

在应用高低点法进行成本性态分析时,选择高点坐标的依据是()。

A.最高点业务量

B.最高的成本

C.最高点业务量和最高的成本

D.最高点业务量或最高的成本

答案

参考答案:A

解析:高低点法,是根据历史资料中业务量最高和业务量最低期的成本以及相应的产量。推算单位产品的增量成本.以此作为单位变动成本.然后根据总成本和单位变动成本来确定固定成本的-种成本性态分析方法。在这种方法下,选择高点和低点坐标的依据是最高点的业务量和最低点的业务量。

阅读理解

 

Hi! I’m Harry. Life used to be kind of difficult for me. The muscles(肌肉) in my arms and legs are weak. I have to be in a wheelchair all day. I can’t use my legs at all, and I’m not too great with my hands. If I drop something it stays dropped until someone picks it up for me. I can’t open doors or switch lights on and off. Carrying everything I need for school is a problem too.

Now things are easier. I have a helping hand. Pete is a golden dog that has been trained to help kids like me. Pete was at dog training school for two years to learn how to do different tasks. I had to be trained too. I had to learn how to give Pete instructions and how to take care of him.

When Pete is working he doesn’t play around. My friends know they are not to pet him or call him when he is working. He can pull my wheelchair and pick up things I drop. Pete carries my books and lunch on his back. He pushes the button on the school lift and opens some kinds of doors. He even knows how to switch lights on.

But best of all, Pete is here when I need a friend.

小题1:According to the passage, who is Harry’s helping hand?

A.Pete

B.His teacher.

C.His brother

D.His parent小题2:Why is Harry kept in a wheelchair all day?

A.Because his legs are broken.

B.Because his leg muscles are weak.

C.Because he is too lazy.

D.Because he likes it.小题3:According to the passage, which of the following about Pete is not true?

A.Pete can clean Harry’s room.

B.Pete can switch lights on.

C.Pete can pull Harry’s wheelchair.

D.Pete can push the button on the school lift.小题4: What does the writer mean by saying “Pete is here when I need a friend.”?

A.Pete is only a helpful tool for him.

B.Pete is with him all the time.

C.Pete is a funny dog to make him happy.

D.Pete is not only a helping hand but also his good friend.

单项选择题