计帐（Accounting）：统计用户做过什么的过程，用户使用的时间和费用。通常可以

So it is today. Schedule disaster, functional misfits, and system bugs all arise because the left hand doesn’t know what the right hand is doing. As work （）, the several teams slowly change the functions, sizes, and speeds of their own programs, and they explicitly or implicitly （） their assumptions about the inputs available and the uses to be made of the outputs. For example, the implementer of a program-overlaying function may run into problems and reduce speed relying on statistics that show how （） this function will arise in application programs. Meanwhile, back at the ranch, his neighbor may be designing a major part of the supervisor so that it critically depends upon the speed of this function. This change in speed itself becomes a major specification change, and it needs to be proclaimed abroad and weighed from a system point of view. How, then, shall teams （） with one another In as many ways as possible. Informally. Good telephone service and a clear definition of intergroup dependencies will encourage the hundreds of calls upon which common interpretation of written documents depends. Meetings. Regular project meetings, with one team after another giving technical riefings, are（）. Hundreds of minor misunderstandings get smoked out this way. Workbook. A formal project workbook must be started at the beginning.

Regular project meetings, with one team after another giving technical riefings, are（）. Hundreds of minor misunderstandings get smoked out this way

A．worthless

B．valueless

C．useless

D．invaluable

头孢菌素3-位取代基的改造，可以

A．扩大抗菌谱，提高抗菌活性
B．增加对β-内酰胺酶的稳定性
C．对抗菌活性有较大影响
D．明显改善抗菌活性和药物代谢动力学性质
E．不引起交叉过敏反应

下列不是造成很多同学学习时间不够的因素有[ ]

A．做事拖拉，事情越积越多

B．制定的目标不切实，不能实现就心烦意乱

C．制定科学实际的学习计划，按计划办事

D．没有权衡应该优先做哪些事情

在单代号网络计划中，设H工作的紧后工作有I和J，总时差分别为3天和4天，工作H、I之间的间隔时间为8天，工作H、J之间的间隔时间为6天，则工作H的总时差为( )。

A．6天

B．8天

C．10天

D．11天

某企业4月份耗电42000度，每度电的单价0.60元，共计动力费25200元，电费未付。据电表记录，该企业基本生产车间耗电30000度，其中车间照明用电5000度，企业行政管理部门耗电7000度。企业基本生产车间生产甲和乙两种产品，甲产品生产工时为36000小时，乙产品生产工时为24000小时。
要求：
(1)采用适当的方法分配外购动力费用。
(2)编制有关的会计分录。