下列各项中，属于生产费用在完工产品与在产品之间进行分配的方法有( )。A．约当产量

At nine o’clock in the evening on 15 September,1961, Mr and Mrs Hill were driving along Motorway 3 (3号高速公路) when they saw a spaceship.

They drove on to Sand field, the next town. They got there the next morning. Mr Hill looked at his watch.

"Why did it take us so long? " he asked. "Three hundred and four kilometers in seven hours?"

Mrs Hill went white in the face. "Something is strange, "she said." But I can’t remember anything."

Later, with the help of, a doctor, they remembered everything. After they saw the spaceship, they got out of their car and then they "lost" several hours.

They remembered they heard a "bleep, bleep" noise from the spaceship. When they tried to run back to their car, there were three aliens (外星人) between them and their car.

The aliens took them to their spaceship. They asked them questions about the food and drink on Earth. They were very interested in Mr Hill’s teeth because his teeth could come out!

Finally, the aliens took them back to their car and the spaceship flew away.

小题1:What time do you think the Hills arrived at Sand field?

A．At4 a.m. on 15 September.

B．At 4 a.m. on 16 September.

C．At 6 a.m. on 15 September.

D．At 6 a.m. on 16 September.小题2:What made Mrs Hill feel strange at first?

A．Short way but long time.

B．Short time but long way.

C．Poor memory during the drive.

D．Careful driving on Motorway 3.小题3:The right order to show what happened to the Hills is

a. they got out of the car                  b. they saw a spaceship

c. they were asked some questions          d. they met three aliens

A．b;a;d;c

B．a;b;c;d

C．d;a:b:c

D．c:d:b:a小题4:Which of the following pictures can best explain why the aliens were interested in Mr Hill’s teeth?

X公司2012年有关交易性金融资产的业务如下：4月1日，X公司以银行存款购入A公司股票，市场价值为1500万元，X公司将其划分为交易性金融资产，支付价款为1550万元，其中，包含A公司已宣告但尚未发放的现金股利50万元，另支付交易费用10万元。4月15日，X公司收到该现金股利50万元。4月30日，该股票的市价为1520万元。X公司每月进行一次公允价值变动的调整。5月15日，X公司出售了所持有的A公司的股票，售价为1600万元。要求：根据以上资料，不考虑其他因素，回答下列第（1）～（4）题。

5月15日，处置时A股票应确认的投资收益为（）万元。

A.20

B.60

C.80

D.100

账套是用于存放核算单位会计数据的实体，一个账套代表一个( )。

A．会计期间
B．数据文件
C．核算单位
D．核算项目

简述髋关节的组成

在反映企业偿债能力的财务指标中，速动比率维持在( )较为理想。

A．1:2

B．1:1

C．2:1

D．4:1