试题与答案

Some time ago I discovered that one of m

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题目:

Some time ago I discovered that one of my chairs had a broken leg. I didn't think there would be any difficulty in getting it mended, as there are a whole lot of antique(古董) shops near my home. So I left home one morning carrying the chair with me. I went into the first shop expecting a friendly reception. I was quite wrong. The man wouldn't even look at my chair.

The second shop, though slightly more polite, was just the same, and the third and the fourth—so I decided that my approach must be wrong.

I entered the fifth shop with a plan in my mind. I placed the chair on the floor and said to the shopkeeper, “Would you like to buy a chair?” He looked it over carefully and said, “Yes, not a bad chair. How much do you want for it, sir?”“Twenty pounds,”I said. “OK,”he said. “I'll give you twenty pounds.”“It's got a slightly broken leg,” I said. “Yes, I saw that, it's nothing.”

Everything was going according to plan and I was getting excited. “What will you do with it?” I asked. “Oh, it will be easy to sell once the repair is done.”“I'll buy it,” I said. “What do you mean?” “You've just sold it to me,” he said. “Yes, I know but I've changed my mind. I am sorry. I'll give you twenty seven pounds for it.” “You must be crazy,”he said. Then, suddenly the penny dropped. “I know what you want. You want me to repair your chair.” “You're right,”I said. “And what would you have done if I had walked in and said,‘Would you mend this chair for me?’”“I wouldn't have agreed to do it,”he said. “We don't do repairs, not enough money in it and too much trouble. But I'll mend this for you, shall we say for a fiver(五英镑钞票)?” He was a very nice man and was greatly amused by the whole thing.

小题1:We can learn from the text that in the first shop the writer_________.

A.was rather impolite

B.was warmly received

C.asked the shopkeeper to buy his chair

D.asked the shopkeeper to repair his chair小题2:The underlined word “approach” in the second paragraph means _________.

A.plan for dealing with things

B.decision to sell things

C.idea of repairing things

D.way of doing things小题3:The expression “the penny dropped” in the last paragraph means the shopkeeper ____.

A.changed his mind

B.accepted the offer

C.saw the writer's purpose

D.decided to help the writer小题4:How much did the writer pay?

A.£5.

B.£7.

C.£20.

D.£27.小题5:From the text, we can learn that the writer was _________.

A.honest

B.careful

C.smart

D.funny

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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B公司生产多种产品,其中甲产品的生产成本核算采用平行结转分步法,产品的生产在两个车间进行,一车间为二车间提供半成品,二车间将其加工为产成品,该企业每月末进行在产品的盘点。产成品和月末在产品之间分配费用的方法采用定额比例法;材料费用按定额材料费用比例分配,其他费用按定额工时比例分配。资料1:定额资料见定额汇总表,2012年12月发生的生产费用数据已计入成本计算单。甲产品定额汇总表资料2:各车间甲产品月初在产品成本资料。甲产品月初在产品成本资料3:本月发生的费用:一车间本月生产甲产品领用材料19580元,一车间本月发生直接人工费用为14334元,制造费用为22173元,本月发生的直接人工工时为3600小时,其中:生产甲产品需要耗用1200工时,其他产品耗用工时2400工时。二车间本月发生的直接人工费用为16912元,制造费用为25952元,直接人工工时为4000工时,其中:甲产品耗用工时为1000工时,其他产品耗用工时为3000工时。直接人工和制造费用在产品之间按人工工时比例分配。资料4:甲产品为可比产品,2011年甲产品的单位成本分别为210元,实际产量为1000件;2012年实际产量为1200件,累计实际总成本为245000元。要求:根据上述资料,不考虑其他因素,回答下列小题。

二车间完工转出的产成品中本步骤份额计算正确的是()。

A.材料成本0元

B.人工成本3900元

C.制造费用5900元

D.二车间完工转出的产成品中本步骤份额为8800元

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