下列说法中正确的是( )。A.低层次责任中心的不可控成本,对于较高层次的责任中心来

题型:单项选择题

问题:

下列说法中正确的是( )。

A.低层次责任中心的不可控成本,对于较高层次的责任中心来说,一定是可控的

B.高层次责任中心的不可控成本,对于较低层次的责任中心来说,一定是不可控的

C.直接成本是可控成本,间接成本是不可控成本

D.变动成本是可控成本,固定成本是不可控成本

考点:会计资格考试中级会计(财务管理)中级财务管理19
题型:单项选择题

第二节:下面文章中有5处(第58~62题)需要添加小标题。请从以下选项(A、B、C、D、E和F)中选出符合各段意思的小标题。选项中有一项是多余选项。

A. Live in denial

B. Sell your iPhone

C. Stop making phone calls

D. Purchase a car rather than an iPhone

E. Move to a location with strong carrier signal

F. Return the phone and get one from a different manufacturer(制造商)

Apple’s so-called iPhone 4 “Death Grip” - where holding the phone in the left hand weakens the signal - may rank among the top marketing failures of the 2010s.

Frustrated iPhone 4 owners don’t need to wait around for Apple to handle the problem. They can solve the calling problems on their own. I’ve got five guaranteed solutions, but you probably won’t like them.

小题1:________________. In most US states, purchasers can return phones within 14 days - 30 days in states like California. It’s the “buyer’s regret” period, and for some people who can’t make clear calls there surely is some kind of regret. Apple’s newest handset may be the most fashionable phone on the planet, but it is by no means the only choice. Yes, you can use another smart phone and find happiness.

小题2:_______________. OK, so this might seem like an extreme choice, but, hey, aren’t all those phone calls annoying? I’ve dramatically reduced the number of phone calls and must say it feels good to be free of them. You text, tweet(推特) and Facebook anyway. The iPhone has a touchscreen for a reason. Use it.

But, please, don’t text and drive.

小题3:_______________. If you must make phone calls, change your location. Repeatedly test for the Death Grip, but don’t let the sellers know the real reason for moving. Surely they’ll think that anyone willing to wait all night in a line to buy a cell phone is some one who is easily tricked or taken in. Don’t let your iPhone 4 enthusiasm drive up the seller’s counter offer.

小题4:________________. Hey, why should Apple be the only one who makes money? The iPhone 4 eBay auctions(拍卖)are crazy. There are “buy it now” prices of $1,000 and auctions with bids(出价)starting above $800. While writing this post, I watched one auction count down 7 minutes to zero, where in the final seconds the winning bid was $1,300 for the 32GB black model, unopened.

小题5:_______________. It’s surprising how effectively some people can just ignore problems like they don’t exist. No matter what the situation, they ignore it. “Hey, Johnny, don’t you know Toyota recalled(召回) a bazillion cars for accelerator pedal defects?” You know his answer: “Toyota is the best company on the planet. There is no problem with my car.” I’ve seen this kind of denial behavior among some Mac enthusiasts, too. About Death Grip, Apple CEO Steve Jobs is on record firmly stating: “Just avoid holding it in that way.” Apple claims the problem really isn’t iPhone 4 but you. Hey, you can choose to believe that. Denial will fix your problem, because you’ll never admit to having one.

题型:单项选择题

运输计划中,以()运输计划性最强。

A.公路

B.铁路

C.水路

D.航空

题型:单项选择题

—Mary’s got crazy and has been sent to the mental hospital. Did you tell her boss about that?

—Yes, but I _______her husband first.  

A.can have told

B.should have told

C.need have told

D.must have told

题型:单项选择题

气陷的病理变化主要有______和______两方面。

题型:单项选择题

净空高度是什么?

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