试题与答案

某成本中心本月计划生产任务为500台,单位成本为20000元,目前该成本中心设备的正

题型:多项选择题

题目:

某成本中心本月计划生产任务为500台,单位成本为20000元,目前该成本中心设备的正常生产能力为800台。在该前提下,下列做法中不正确的有()。

A.为了节约成本,该成本中心负责人选用质次价低的材料,造成产品质量下降

B.该成本中负责人组织全体人员加班加点,超额完成了任务,本月实际生产了1000台

C.在业绩评价中,成本中心采用全额成本法,将固定制造费用闲置能量差异归于该成本中心负责

D.该成本中心保质保量完成了计划任务,单位成本为19500元

答案:

参考答案:A, B, C

解析:如果标准成本中心的产品没有达到规定的质量,或没有按计划生产,则会对其他单位产生不利的影响。因此,标准成本中心必须按规定的质量、时间标准和计划产量来进行生产,选项A、B的说法不正确。如果采用全额成本法,标准成本中心不对固定制造费用的闲置能量差异负责,因此,选项C的说法不正确。

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题型:阅读理解

“When your mother scolds you, you can look elsewhere and think about other things. Just ignore her words. But remember: such a tough attitude cannot be used often.”

These words are from a series of cartoons which outline skills for children to fight against their mothers. The images have created heated debate among Chinese netizens.

Regarded as “a book for children aged 6 to 12 who are always scolded by their parents”, the cartoons, drawn by two 10­year­old Beijing girls, list over 20 skills which children can use to deal with their mothers' anger such as crying, pretending to be ashamed, fleeing into the toilet and pleasing her afterwards.

Each skill is described with vivid pictures and humorous notes. The creativity of the young girls has amazed netizens, the Yangtse Evening Post reported on Thursday.

According to one of the girls' mothers, her daughter once received a poor mark in an exam, and the mother blamed her and compared her performance with another classmate. The daughter's feelings led to her creating the cartoons.

The girl's father, who first posted the pictures on his Sohu Microblog on Monday, said he hopes parents pay close attention to the pictures, allow children to feel free to develop their own characteristics and try not to criticize them so often.

The father said the cartoons aren't finished yet; his daughter will continue with them when she has time.

“The cartoons, although an individual case, reflect a modern phenomenon and some of the problems within Chinese family education,” said Yu Qinfang, an expert on family education.

According to a survey of 104 children and their parents, Yu discovered that as many as 51.9 percent of primary school students hate being urged to do things by their mothers.

“Not giving children enough time and hurrying them to do things seems to be a very tiny detail within family life, but it is potentially a huge problem which can easily be ignored by parents. A mother's blame may lead to negative feelings within her child's heart,” Yu said. “Parents should learn to blame less and be more patient.”

小题1:What amazed Chinese netizens according to the text?

A.The girls' poor marks.

B.The girls' skills against their mothers.

C.The girls' creativity.

D.The girls' tough attitude to their mothers.小题2:What do we know about the book?

A.It tells us how to control mothers' feelings.

B.It includes a number of vivid pictures and humorous notes.

C.It is intended for primary school teachers.

D.It is finished by children aged 6 to 12.小题3:By posting the cartoons on his microblog, the father wanted to ________.

A.show off his daughter's cleverness

B.blame his daughter for drawing these cartoons

C.encourage his daughter to make greater progress

D.get other parents to draw a lesson from the cartoons小题4:According to a survey, Yu Qinfang found that primary school pupils ________.

A.dislike being forced to do things

B.like drawing cartoons in class

C.seldom do well in exams

D.enjoy being compared with others小题5:We can conclude from the text that ________.

A.parents often ignore their children's hobbies

B.parents often speak highly of their children

C.how to develop children's gifts puzzles parents

D.how to blame children needs parents' wisdom

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题型:单项选择题

在不同的国家,不同的时期,科技管理制度可以不同,可以创新,但有一项制度特别重要并具有普适性∶那就是创新主体的泛化,或日创新战略的全民化或人民性。换言之,让每个人都有求变创新之心,让每一个发明不论大小都有展示的机会,应当是构建自主创新大制度、大环境的基本出发点。 这段文字意在强调( )。

A.科技管理制度的重要性

B.创新需要良好的环境作支撑

C.创新需要制度支持

D.科技管理制度应保证创新的全民性

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