问题 判断题

在分解混合成本时,采用合同确认法要配合账户分析法使用。()

答案

参考答案:对

解析:合同确认法是根据企业订立的经济合同或协议中关于支付费用的规定,来确认并估算哪些项目属于变动成本,哪些项目属于固定成本的方法。合同确认法要配合账户分析法使用。

阅读理解

阅读理解。

     Mrs. Allen's husband died ten years ago when her son and daughter were still in high school. Mr. Allen

had left some money, and since Mrs. Allen had managed a bookstore before she was married, she took the

money and bought a shop in town. Later she moved the shop out to the shopping center.

     She was a pleasant woman; she worked hard and was well-informed about books, and so the bookstore

prospered (生意兴隆) and she was able to hire a friend to help her.

     Laura Barnes, Mrs. Allen's friend and assistant, was also a widow. She had some free time and the need

for a little extra-money, and so she took the job in the bookstore. She was too clever and friendly, and the

two women were well-known in the neighbourhood as "Mrs. A" and "Mrs. B".

1. How many people in all were there in the two women's families? _____.

A. At least 8

B. At least 7

C. At least 6

D. At least 4

2. The bookstore prospered _____.

A. after Mrs. Allen lost control of it

B. before Mrs. A got to know Mrs.

B C. because the two women had little housework to do

D. because Mrs. A became expert at management and threw herself into it

3. Why did Mrs. A hire Mrs. B? _____.

A. Mrs. B asked for very little pay

B. She believed that Mrs.

B was the very person to help her to improve management

C. Mrs. B was a friend of hers D. she was also that kind of woman like her

4. Which of the following is true? _____.

A. Mrs. A set up her bookshop in the shopping center

B. Mr. Allen was dead but Mr. Barnes alive

C. Mrs. A managed to set another bookstore with Mrs. B

D. The two children of Mrs. A were of the same age

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