编制全面预算的基础是()。A、生产预算B、销售预算C、直接材料预算D、直接人工预算

题型:单项选择题

问题:

编制全面预算的基础是()。

A、生产预算

B、销售预算

C、直接材料预算

D、直接人工预算

考点:经济学成本会计成本会计题库
题型:单项选择题

Questions 6-10 are based on the following passage.
Dreams have always held a universal fascination. Some primitive societies believe that the soul leaves the body and visits the scene of the dream. Generally, however, dreams are accepted to be illusions, having much in common with day dreams—the fantasies of our waking life. When dreaming, however, one tends to believe fully in the reality of the dream world, however inconsistent, illogical and odd it may be.
Although most dreams apparently happen spontaneously, dream activity maybe provoked by external influences. "Suffocation" dreams are connected with the breathing difficulties of a heavy cold, for instance. Internal disorders such as indigestion can cause vivid dreams, and dreams of racing fire-engines may be caused by the ringing of an alarm bell.
Experiments have been carried out to investigate the connection between deliberately inflicted pain and dreaming. For example, a sleeper pricked with a pin perhaps dreams of fighing a battle and receiving a severe sword wounD.Although the dream is stimulated by the physical discomfort, the actual events of the dream depend on the associations of the discomfort in the mind of the sleeper.
A dreamer’s eyes often move rapidly from side to side. Since people born blind do not dream visually and do not manifest this eye activity, it is thought that the dreamer may be scanning the scene depicted in his dream. A certain amount of dreaming seems to be a human requirement-if a sleeper is roused every time his eyes begin to move fast, effectively depriving him of his dreams, he will make more eye movements the following night.
People differ greatly in their claims to dreaming. Some say they dream every night, others only very occasionally, individual differences probably exist, but some people immediately forget dreams and others have good recall.
Superstition and magical practices thrive on the supposed power of dreams to foretell the future. Instances of dreams which have later turned out to be prophetic have often been recorded, some by men of the highest intellectual integrity. Although it is better to keep an open mind on the subject, it is true that the alleged power of dreams to predict future events still remains unproveD.
Everyone knows that a sleeping dog often behaves as though he were dreaming, but it is impossible to tell what his whines and twitches really mean. By analogy with human experience, however, it is reasonable to suppose that at least the higher animals are capable of dreaming.
Of the many theories of dreams, Freud’s is probably the best known. According to Freud, we revert in our dreams to the modes of thought characteristic of early childhooD.Our thinking becomes concrete, pictorial and non-logic, and expresses ideas and wishes we are no longer conscious of. Dreams are absurd and unaccountable because out conscious mind, not willing to acknowledge our subconscious ideas, disguises them. Some of Freud’s interpretations are extremely fanciful, but there is almost certainly some truth in his view that dreams express the subconscious minD.

Which of the following can be a proper title for the passage

A.Dreams and their functions

B.Varieties of dreams

C.Dreams—what do they mean

D.Dreams and superstitions

题型:单项选择题

患儿,男,5岁,体重26kg。根据体重该患儿属于()。

A.正常状态

B.轻度肥胖

C.中度肥胖

D.重度肥胖

E.极重度肥胖

题型:单项选择题

某山区一些患者甲状腺中等程度肿大,四肢短小,颈短,骨骼异常,患者很可能缺乏

A.钙

B.铁

C.镁

D.锌

E.碘

题型:单项选择题

锅炉运行中节能要点是()

A.锅炉按额定负荷运行

B.及时消除受热面积灰

C.加强保温、堵漏防泄冒

D.确保锅炉给水合格

题型:单项选择题

某公司是一家拥有45个子公司、40余种工业产品的大规模t多产业的联合企业。公司的管理有一个非常鲜明的特点:各子公司都享有不折不扣的自主权。由于其彻底放权的独特经营方式和组织结构,许多人觉得该公司总部像是一个无产无业的皮包公司。其实,该公司具有相当严密的管理体系,它把经营建筑业、电子工业、石油工业、航空航天工业等庞杂业务的诸多于公司划分为6个集团,其中5个集团是完全独立自主经营的,第6个集团是由那些直接处于总公司管理下的子公司组成的,被称为直辖公司。
1955年该公司成立时,总部的工作人员只有3人。到1990年总自工作人员也仅有22人。从1955~1979年,该公司共收购14家公司,作为该公司的一部分,享有高度的自主权,同时可以从该公司强劲的金融实力中获得帮助。该公司总部所起的作用是负责监督各子公司的会计计划和资金花费隋况,以确保投人资金能获得足够欠益。总部要求各子公司保持良好的资金周转,这样就可以减少负债,使该公司随时拥有足够的现金和能力去收购新的子公司,并能在各子公司需要时为他们J提供金融帮助。总部给予子公司尽可能多的经营自主权,同时尽可能多地控制公司的金融财政管理权。
该公司第三任总裁对该公司的经营宗旨双手赞成,而且上任后还取消了总部对各子公司的会计检查制度,把金融财 * * 也划归给公司子公司。总部每年从子公司利润中按比例提成,增加总部的资产,以便在子公司需要时提供金融资助和收购新的子公司来发展公司规模。收购子公司的基本政策是:被收购的公司产品质量要好,市场占有率要高,原有领导班子要有力,经营效益要出众,必须加强已有核心产业地位。从1964年以来该公司收购了制造工业泵、生产汽套汽汽锅和其他食品工业设备、生产过滤器等产品的公司,该公司的年销售从1964年的6800万美元上升到1969年的3.7亿美元。到20世纪60年代末,该公司的业务主要集中于建筑业(特别是电梯制造)、石油服务设备、多种工业用产品。
从1985年起,该公司对管理结构进行了调整。整个公司被分为5个主要业务部门,各部门设置一位执行人,下面拥有5~9家子公司,各家子公司的经理向部门代理人汇报工作,而5位部门代理人向公司总裁汇报工作,收购权限下放给代理人,总部向各部门提供金融帮助,不再与子公司直接接触。到1989年该公司再次对产业结构进行了调整。这一年的销售额比上年增加了9%。今天,该公司继续实行分权管理,使两万余员工创造出高达22亿美元的产值。请回答以下问题:

是否任何一家公司都可以实行这种管理体制,为什么

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