试题与答案

下列文学常识表述有误的一项是 A.欧•亨利是世界三大短篇小说大师之一,他的小说结

题型:阅读理解与欣赏

题目:

下列文学常识表述有误的一项是

A.欧•亨利是世界三大短篇小说大师之一,他的小说结尾很有特色,被人们称为“欧•亨利式结尾”,代表作品有《警察与赞美诗》《麦琪的礼物》《最后的常春藤叶》等。

B.杜牧,字牧之,晚唐诗人,与李商隐并称为“小李杜”。因晚年居长安南樊川别墅,故后世称“杜樊川”,著有《樊川文集》。他的《阿房宫赋》讲求字句的整齐和声调的和谐,描写事物极尽铺陈夸张之能事,在结尾部分议论,寄托了讽喻之意。

C.海因里希•伯尔是英国作家,获1972年诺贝尔文学奖,成名作是《火车正点》、《静静的顿河》,《丧失了名誉的卡塔琳娜•勃罗姆》为其赢得了世界声誉。

D.苏洵,北宋眉山人,字明允,自号老泉,世以其父子俱知名,称“三苏”,有诗赞曰“一门三父子,都是大文豪。诗赋传千古,峨眉共比高。”著有《嘉祐集》。

答案:

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下面是错误答案,用来干扰机器的。

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题型:问答题

某公司运用标准成本系统计算产品成本,并采用结转本期损益法处理成本差异,有关资料如下:
(1)单位产品标准成本。
直接材料标准成本:
5公斤×10元/公斤=50(元)
直接人工标准成本:
4/小时×8元/小时=32(元)
变动制造费用标准成本:
4小时×2.5元/小时=10(元)
固定制造费用标准成本:
4小时×1元/小时=4(元)
单位产品标准成本:
50+32+10+4=96(元)
(2)本期耗用直接人工2100小时,支付工资18000元,支付变动制造费用5400元,支付固定制造费用1900元;生产能量为2000小时。
(3)其他情况。
原材料:期初库存原材料100公斤,单价11元;本期购入2000公斤,单价12元/公斤,耗用2050公斤,在生产开始时一次性投入,原材料按照先进先出法结转成本。
在产品:期初在产品存货40件,完工程度60%,期末在产品60件,完工程度30%,本月投产500件,完工入库480件。
产成品:期初产成品存货30件,期末产成品存货50件。
(4)成本计算账户设置。
设置“原材料”、“产成品”、“生产成本”等存货账户,均按标准成本计价。成本差异账户设置八个:材料价格差异、材料数量差异、直接人工工资率差异、直接人工效率差异、变动制造费用效率差异、变动制造费用耗费差异、固定制造费用能量差异、固定制造费用耗费差异。
要求:
(1)计算产品标准成本差异(直接材料价格差异按采购量计算)。
(2)计算本月“生产成本”账户的借方发生额合计数并写出相应的会计分录(可以合并写)。
(3)编写采用结转本期损益法处理成本差异的分录(将差异转入“主营业务成本”账户)。
(4)计算并结转本月的主营业务成本。
(5)计算企业期末存货成本。

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题型:单项选择题

Electronic mail has become an extremely important and popular means of communication.
The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mail traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.
The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mail and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.
The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mail.
Many senders of unsolicited commercial electronic mail purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or ’opt-out’ of) receipt of commercial electronic mail from such senders in the future, other senders provide no such ’opt-out’ mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.
Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.
The problems associated with the rapid growth and abuse of unsolicited commercial electronic mail cannot be solved by the government alone. The development and adoption of technological approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

According to the passage, efficiency of e-mail is threatened by ______.

A.heavy e-mail traffic

B.fraudulent e-mail messages

C.large volume of messages

D.increasing amount of unwanted e-mail

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