农民在早春播种后，往往用塑料薄膜覆盖，能够促进提早出苗。其原因是 A．提高温度

某企业为单步骤简单生产企业，设有一个基本生产车间，连续大量生产甲、乙两种产品，采用品种法计算产品成本。2013年12月份有关成本费用资料如下：（1）12月份发出材料情况如下：基本生产车间领用主要材料1200千克，每千克实际成本40元，辅助材料600千克，每千克80元，共同用于生产甲、乙产品各200件，甲产品材料消耗定额为6千克，乙产品材料消耗定额为4千克，材料成本按照定额消耗量比例进行分配：车间管理部门领用辅助材料25千克。（2）12月份应付职工薪酬情况如下：基本生产车间生产工人工资140000元，社会保险费10000元，车间管理人员薪酬30000元，企业行政管理人员薪酬28000元，生产工人薪酬按生产工时比例在甲、乙产品间进行分配，本月甲产品生产工时4000小时，乙产品生产工时16000小时。（3）12月份计提固定资产折旧费如下：基本生产车间生产设备折旧费32000元，企业行政管理部门管理设备折旧费5000元。（4）12月份以银行存款支付其他费用支出如下：基本生产车间办公费和停工损失24000元。（5）甲产品月初、月末无在产品。月初乙在产品直接材料成本为27600元，月初乙产品的直接人工成本为10000元，制造费用为8000元，本月完工产品180件，月末在产品40件。乙产品直接材料成本采用约当产量法在月末完工产品和在产品之间分配，原材料在生产开始时一次投入，直接人工和制造费用的在产品的约当产量为完工产品的50%。制造费用按照生产工时在甲、乙产品之间分配。要求：根据上述资料，不考虑其他因素，回答下列小题。

根据资料（1）至（5），12月份计算乙完工产品应分摊的材料、人工和制造费用为（）元。

A.乙完工产品应分摊的直接材料成本53345

B.乙完工产品应分摊的直接人工成本117000

C.乙完工产品应分摊的制造费用成本70560

D.乙完工产品应分摊的制造费用成本70400

An earthquake happens when two plates rub (碰撞) together. The earth plates travel in different directions and at different speeds. If one plate is slowly forced underneath the other,  pressure builds up until the plates break apart. This process causes the ground to move. It is an earthquake. In other words, earth-quakes are the shaking of the earth’s surface caused by the earth’s rocky outer layer as a result of the energy stored within the earth. The strain within the rocks is suddenly released (释放).

The damage an earthquake causes depends on where it is and the time it is happening. If an unpopulated region is struck, there will be low loss of life or property. If it hits a large city, there may be many in-juries and much destruction. Many of the areas at risk are largely populated now. Major earthquakes hitting those areas today could produce terrible damage.

Actually, there are several million small earth-quakes every year.  Large earthquakes such as the 1964 Alaskan quake that measured 9.2 on the Richter scale, cause millions of dollars in damage. In the last 500 years, millions of people have been killed by earth-quakes around the world — including 240,000 in the 1976 Tangshan earthquake in China.

A 60-second or less earthquake can cause devastation that continues for years after the first tremor (小震). In 1972, a series of severe earthquakes struck Managua, Nicaragua. Fifteen years later, the city still looked the way it had a week after the earthquake hit, because the country did not have the necessary money to rebuild it.

The shaking of the earth is sometimes not the greatest disaster. It is in the ensuing fires and floods that often the greatest damage occurs. In the 1906 earthquake, it was the fires caused after it that did the majority of the damage. An earthquake can also destroy dams high above a city or valleys, causing floods to sweep down and sweep away everything in their path.

小题1:Which of the following is the main idea of the first paragraph?

A．An earthquake comes from inside the earth.

B．The earth has great energy in storage.

C．How the earth plates move.

D．How an earthquake happens.小题2:How many examples are used in the passage to show the damage and destruction earthquakes cause?

A．Three.

B．Four.

C．Five.

D．Six.小题3:Which of the following is mentioned to show that an earthquake can kill too many people?

A．The 1964 Alaskan quake.

B．The 1976 Tangshan earthquake.

C．The 1972 Managua earthquake.

D．The 1906 earthquake.小题4:The underlined word “ensuing” in the last paragraph probably means ______.

A．causing too much heat and great damage

B．causing many injuries and much destruction

C．happening as a result of another event

D．happening suddenly and unexpectedly小题5:By giving the example in Paragraph 4, the author wants to show that ______.

A．an earthquake doesn’t last long

B．the damage can last long

C．people in Managua suffered too much

D．Nicaragua is still a poor country

现代资产组合理论是由美国经济学家( )提出的。

A．A·安多

B．迈克尔·波特

C．F·莫迪利安尼

D．哈里·马柯维茨

专用容器到货后，必须经安装部门、订货部门联合开箱检验，合格后方可入库。下列不是其检验内容的是（）。

A.按装箱单清点箱数或总件数

B.出厂技术资料是否齐全

C.专用容器及零部件有无损坏

D.容器性能是否符合设计要求