问题 单项选择题

采用历史成本分析法对成本性态进行分析,有可靠理论依据且计算结果比较精确的方法是()

A.契约检查法

B.散布图法

C.回归直线法

D.高低点法

答案

参考答案:C

解析:

高低点法只利用了历史成本资料中的两组数据,而未考虑其他数据的影响,因而代表性差;

散布图法估什成本,成本直线是根据目测画出的,固定成本的数额也是在图上目测出来的,因此,不可能十分精确;回归直线法在理论上比较健全,计算结果精确。

选项A不属于历史成本分析法。

阅读理解

Almost anywhere in the world, you can probably see graffiti (涂鸦画). Although it’s usually more common in big cities, it can be found in almost any community, big or small.

The problem with graffiti art is the question of whether it’s really art. This isn’t always an easy question to answer, simply because there are so many different types of graffiti. While some simply consists of collections of letters, known as tags, with little artistic value, such examples are easy to find, especially on larger spaces such as walls.

If it weren’t for the fact that most graffiti is placed on private property without permission, it might be more commonly recognized as a legal form of art. Most graffiti, however, annoys the property owner, who is more likely to paint over it or remove it than accept it as art.

Many ways of removing graffiti have been developed, such as paints that dissolve graffiti paint, or make it easy to remove. Community groups and government departments often organize graffiti-removal teams.

It hardly makes sense to encourage artists to deface (丑化) private or public property; but perhaps there are ways to work with them rather than just oppose them. Graffiti artists can, for example, create murals (壁画) for property owners, and get paid for them.

Maybe we need to start at a very basic level, and find a way to encourage the creation of graffiti art on paper or canvas rather than on walls. After all, who would remember Monet or Picasso if they’d created their masterpieces on walls, only to have them painted over the next day? Finding a solution to such a complex problem is never going to be easy, but with more and more graffiti art being recognized in galleries around the world, we do need to try.

小题1:What would be the best title for this passage?

A.How to Be a Good Graffiti Artist.

B.Stop Removing Graffiti!

C.Do You Like Graffiti?

D.Is Graffiti Art?小题2:The reason why people remove graffiti is that it ______.

A.makes buildings ugly

B.has no artistic value at all

C.robs private property

D.takes up too much space小题3:In Paragraph 4, the underlined word "dissolve" is closest in meaning to ______.

A.change

B.flow

C.remove

D.freeze小题4:The example of Monet and Picasso are mentioned in the passage to indicate that ______.

A.they are world-famous artists

B.they are good at graffiti

C.walls are right places to keep their masterpieces

D.their works, if painted on the wall, might not be kept long小题5:The writer’s attitude toward graffiti is that graffiti ______.

A.should be removed by more countries

B.should be saved on larger spaces

C.should be created only on paper or canvas

D.may be accepted as art

填空题