相关试题
【判断题】
在协同性原则下，需要管理者在考虑不同责任者具体目标之间的有效协同的基础上，加强各部之间的协同管理，有效提高资源使用的效率和效果
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7企业的财务资源、人员技能、研究开发等属于内部环境
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战略实施就是指将企业的战略目标变成现实的管理过程
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管理不善或人为因素是导致战略的关键作用与战略任务不一致的主要因素
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1,企业只能单独选择使用一种适合的预算管理工具方法编制预算
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2,企业在预算执行过程中，可以随意对已制定的预算项目或预算指标进行调整
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3,预算控制是包括事前控制、事中控制、事后控制的全过程控制
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4,企业应采用自上而下、自下而上、上下结合或多维度相协调的流程编制预算
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5,销售预算是全面预算体系的核心，是编制年度预算的关键和起点
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6,滚动预算的主要特点就是它的预算期永远保持12个月
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7,弹性预算可能会使预算期间与会计期间相分离
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8,管理费用多属才固定成本，所以一般是以过去的实际开支为基础，按预算期的可预见变化来调整的
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9,作业预算法能使成本与作业活动之间的联系更明确，使规划过程更精确，使预算修正更有效
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10,不同种类的预算，其预算编制期也往往各不相同
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固定成本总额不随业务量的变动而变动，但其单位固定成本与业务量成反比
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我国的制造成本法实际上就是西方的完全成本法
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变动成本法和完全成本法计入利润表的期间费用，虽然形式上不同，但实质上相同
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目标成本法是产品生命周期处于成熟期对标准产品广泛采用的成本计算方法
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价值工程是目标成本分解中常用且实用的方法
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作业动因是将作业中心的成本分配到产品或劳务的标准，它反映了作业中心对资源的耗用情况
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作业成本法下的成本计算对象是产品的生产步骤或订单
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标准成本的制定既要考虑成本目标的实现又要具有激励作用
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作业成本法适用于直接材料和直接人工在产品成本中所占比例较大的产品的核算
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预期的机器工时可以作为分配机器维护成本的合理动因
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1边际贡献率 与变动成本率两者之间存在着密切关系，边示贡献率越大，变动成本率也就越大
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2目标利润单独变动时，不会引起保本点的改变
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固定成本总额不随业务量的变动而变动，但其单位固定成本与业务量成反比。
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一般而言， 影响因素的敏感系数越大，其变动对目标利润的影响也越大
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成本平衡点分析法是指在各备选方案的相关业务量为不确定因素时，通过判断不同水平上的业务量与成本平衡点业务量之间的关系，来作出互斥方案决策的一种方法
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边际贡献首先用于补偿固定成本，之后若有剩余才能形成企业的利润
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所谓保本是指企业的边际贡献等于固定成本
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若单价与单位变动成本同比例同方向变动，则保本点不变
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因为本量利分析的各种模型均是建立在各种假设的基础之上的，所以它们都存在一定的局限性
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企业在运用关键绩效指标法时应当只评价与其战略目标实现关系最密切的少数关键绩效指标
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企业在编制绩效计划与激励计划时，应当按照上下结合、分级编制、逐级分解的程序进行
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功效系数法和综合指数法属于绩效评价计分方法中的定性法
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— Please help yourself to the seafood.___
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B. Sorry, I can’t help.
C. Well, seafood don’t suit.
D. Well, I'm afraid I don't like seafood.
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— Would you like to go to the concert with us this evening?___
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— Congratulations! You won the first prize in today's speech contest.___
A. Yes, I beat the others.
B. No, no, I didn’t do it well.
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D. It's a pleasure.
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— Must I take a taxi? No, you___. You can take my car.
A. had better to
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— We are going to have a singing party tonight. Would you like to join us?___
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— How was your trip to London, Jane?___
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— Hey, Tom, what's up?___
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A. No, thanks.
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— Did you know that David injured his leg yesterday?Really? ___
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B. I don't know.
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— Excuse me, could you show me the way to the nearest post office?___ Oh yes! Two blocks away from here at the Green Avenue. You can’t miss it.
A. I beg your pardon?
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C. You’re welcome.
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— Wow! This is a marvelous room! I’ve never known you’re so artistic.____
A. Great, I am very art-conscious.
B. Don’t mention it.
C. Thanks for your compliments.
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— Is it possible for you to work late tonight？___
A. I like it.
B. I'll do that.
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— Unbelievable! I have failed the driving test again!___ This is not the end of the world.
A. Good luck.
B.
C. heer up. C. Go ahead.
D. No problem.
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Are you feeling better today, Jack?___
A. There must be something wrong.
B. Just have a good rest.
C. Yes, thank you, doctor. But I still don't feel good.
D. Don’t worry about me.
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Thank you so much for your lovely gift.___
A. Never mind.
B. I'm glad you like it.
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What's the problem with your bike?___
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Good morning, John. How are you doing?___
A. I'm pleased
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C. Not so bad. And you?
D. How do you do?
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How do you do?___
A. Fine, thank you.
B. How do you do?
C. Not too bad.
D. Very well.
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Good-bye for now.___
A. The same to you.
B. That's OK
C. See you.
D. Long time no see.
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Hello, how are you?___
A. Hello, how are you?
B. How do you do?
C. Fine, thank you.
D. That's OK.
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I didn't mean to do that. Please forgive me。___
A. Not too bad.
B. That's all right
C. It's a pleasure.
D. Thank you.
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Thank you for your invitation.___
A. It doesn’t matter.
B. It's a pleasure.
C. It's a small thing.
D. I'll appreciate it.
【单选题】
What a beautiful dress you have on today!___
A. It is suitable for me.
B. No, it isn’t.
C. You want to have one, too?
D. Thank you.
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I think he is a good lecturer.___
A. Sorry, it doesn’t matter.
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C. Yes. It's a good idea
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— What's the matter, dear?___
A. I didn't go to school.
B. I have a terrible headache.
C. I took the kids shopping today.
D. It is a beautiful dress.
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Good morning, may I speak to Mark, please?___
A. Who's there?
B. Who's that speaking?
C. Who are you?
D. Who wants to speak to Mark?
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Let me introduce myself. I'm Steward.___
A. What a pleasure.
B. Pleased to meet you.
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D. Thanks a lot.
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Let's go to the library this afternoon.___.
A. Yes, that's right.
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D. That's a good idea.
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What does Tom's wife do for a living?___.
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How tall is your sister?___
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What do you think of this novel?___
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How much is this necklace?___
A. It's very nice.
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How can I get to the cinema?___
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What's the matter, John?___
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What are you majoring in?___
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Are you going on holiday for a long time?___
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