试题与答案

下列各项,应当计入工业企业产品成本的是( )。A.营业费用 B.管理费用 C.财务

题型:单项选择题

题目:

下列各项,应当计入工业企业产品成本的是( )。

A.营业费用

B.管理费用

C.财务费用

D.制造费用

答案:

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当今中国,政治改革方兴未艾。回首往事,到昨天去寻找借鉴,汲取智慧,可以推进我们今天的社会主义政治文明建设。阅读下列材料,回答问题。

  材料一 唐初,每事先经由中书省,中书做定将上,得者再下中书,中书付门下。或有未 当,则门下缴驳,又上中书,中书又将上,得者再下中书,中书又下门下。若事可行,门下即下尚书省。尚书省但主书填“奉行”而已。

(1)根据材料一指出,唐初一道旨意主要包含了哪些人的意见?三省六部制有何特点?结合材料指出这一制度的积极作用。(6分)

材料二 “防止把某些权力逐渐集中于同一部门的最可靠办法,就是给予各部门的主管人抵制其他部门的必要法定手段和个人的主动。……野心必须用野心来对抗。”

——汉密尔顿、杰伊、麦迪逊:《联邦党人文集》

1787年宪法规定了横向的立法、行政、司法三个机关之间的权力的分立和纵向的联邦

与州之间的权力的分立。……

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(2)材料二体现了怎样的原则?结合材料说明此原则的目的或作用。(4分)

  

材料三 孙中山是中国近代政治文明——共和制的重要催生人。他的学说是“内审中国之情势,外察世界之潮流,兼收众长,益以创新”。

——《中华文明史》第4卷

  “在中国实施的共和政治,是除立法、司法、行政三权外还有考选权和纠察权的五权分立的共和制政治。”

——《孙中山全集》第l卷

(3)结合材料三,说明孙中山对“三权分立”学说是如何发展的?(2分)结合所学知识,你如何理解孙中山是中国“共和制的重要催生人”?(4分)

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题型:单项选择题

Ask any employee at an level in any company what they dislike about their job and somewhere on the list you will find a complaint about the system of performance appraisals. It does seem strange that an idea which was supposed to benefit both individuals and the company should be so universally disliked, but the staff appraisal is now one of the biggest causes of dissatisfaction at work. In the United States there have even been cases of unhappy workers taking their employers to court over appraisal interviews. It is in a company’s interest to combat this situation, but, before reversing the appraisal’s negative associations, an organization needs to pinpoint the underlying reasons which have contributed to them.

Problems with appraisals can fall into two main areas--those arising from the scheme itself and those arising from the implementation and understanding of that scheme. Naturally it is easier to tackle those in the former category; indeed, some companies have developed schemes following legal guidelines. These guidelines suggest that a successful scheme should have a clear appeal process, that any negative feedback should be accompanied by "evidence" such as dates, times and outcomes and that, most importantly, ratings should reflect specific measurable elements of the job requirements.

It is not always necessary to resort to legal advice however. Some changes to current schemes are simply a matter of logic. For instance, if employees are constantly encouraged to work in teams and to assume joint responsibility for their successes and failures, it makes little sense for the appraisals to focus on individuals, as this may lead to resentments and create divisions within the group. It is possible, and in some cases more suitable, to arrange appraisals where performance is rated for the group.

Staff also need to be educated about the best way to approach appraisals. Managers often find that they are uncomfortable being asked to take on a more supportive role than they are used to without having had any training. Those being appraised may see it as a chance to air their grievances and highlight the company’s failings rather than consider their own role. Both parties view the process as a necessary evil, to be gone through once or twice a year, and then forgotten about. The importance given to the appraisal stems from the fact that, despite all the talk of the interview being a chance for management and employees to come together and exchange ideas, set joint targets and improve the way decisions are reached, the reality is that they are often nothing more than the pretext on which pay rises are given, or not given. Pay is, of course, a subject that always leads to problems.

Given the problems associated with staff appraisals, why is it that, with no legal requirement, companies continue to run them The answer is simple, it is impossible to manage something you know nothing about. As any Human Resources manager can tell you, the best way to learn about someone is to talk to them. Effective people management relies on knowledge and appraisals are still the best way to build up that bank of knowledge.

Individual appraisals are not always very effective because().

A.teams much prefer to be awarded a group rating

B.everybody works in teams these days

C.team members share liability for results

D.team leaders sense resentment between members

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