【单选题】
I’m willing to ___ that a larger car would have cost more, but I still think we should have bought one.
A. withdraw
B. indicate
C. abandon
D. concede
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相关试题
【单选题】
Manufacturing (制造) companies spend millions of pounds on advertisements, trying to ___ customers that their products are better than those of other companies.
A. confine
B. convince
C. depress
D. reconcile
【单选题】
He is not the right person for the project: he is not very technically minded and ___, he does not have the sense of responsibility.
A. instead
B. yet
C. furthermore
D. nevertheless
【单选题】
Death rates declined in many places, partly because of the ___ in hunger.
A. decrease
B. myth
C. obstacle
D. burden
【单选题】
In deciding whether or not a situation is safe, pilots must be taught to assume that the worst will happen, and then to ___ whether there is a risk or not.
A. absorb
B. apply
C. assess
D. occupy
【单选题】
The worker was not worried as he knew that if he gave up the job, there would be ___ opportunities for him to work somewhere else.
A. formative
B. marginal
C. vigorous
D. numerous
【单选题】
The research shows the region might ___ overheating (经济过热), but the policymakers so far appear to be relatively relaxed about the future of the economy.
A. catch a glimpse of
B. be at risk of
C. take a toll on
D. be free from
【单选题】
Measures have been taken to ensure that no student will have to ___ of college for economic reasons.
A. lay out
B. cancel out
C. drop out
D. stand out
【单选题】
Stress that is not treated can lead to significant medical illnesses, which ___ can lead to greater stress and even depression (抑郁症).
A. after all
B. in turn
C. on the contrary
D. at least
【单选题】
Narcissism (自恋) has its benefits in terms of self-belief and confidence, but it also tends to be ___ risky decision-making.
A. associated with
B. contrasted with
C. reserved for
D. relieved of
【单选题】
When Tom saw his doctor again, she suggested that maybe a more substantial lunch, like a sandwich, might ___ his desire to have snacks in the afternoon.
A. count on
B. cut back on
C. hold on to
D. contribute to
【单选题】
You shouldn’t ___ – let your children make their own decisions.
A. interact
B. abuse
C. startle
D. interfere
【单选题】
This is a huge and difficult project and if you take it up, you ___ many difficulties.
A. like to encounter
B. like encountering
C. are likely to encounter
D. are like to encounter
【单选题】
The ability to live for a long time without water is characteristic ___ the camel.
A. of
B. for
C. about
D. in
【单选题】
Rising sales is a good ___ that this product is well received in the market.
A. response
B. convention
C. indication
D. Influence
【单选题】
When tourists travel abroad, they are sometimes ___ by the local people because the tourists don’t know the real value of products.
A. turned in
B. given chase
C. wrapped up
D. ripped off
【单选题】
The professor’s lecture ___ the capacity of his young audience. They all looked puzzled at him.
A. pointed out
B. went beyond
C. contributed to
D. kept off
【单选题】
We must ___ on the amount of time we use on this project.
A. cut both ways
B. cut in line
C. cut off
D. cut down
【单选题】
We have to be very patient with this experiment. It will take time for some effects to ___ clearly.
A. build up
B. break up
C. clear up
D. show up
【单选题】
Perhaps there is a(n) ___ of truth in both theories, but few of us would ever have the opportunity to find out.
A. lump
B. substance
C. section
D. element
【单选题】
Be careful when you get along with her because she is known for her short ___.
A. temper
B. emotion
C. mood
D. feeling
【单选题】
It seems that wearing less formal clothing to school and work is becoming a(n) ___.
A. trend
B. campaign
C. goal
D. occurrence
【单选题】
You cannot correct children’s bad behavior simply with a (n) ___ or two on the hand or face.
A. slap
B. smash
C. slam
D. strike
【单选题】
Our investigations (调查) ___ something very surprising – many of the employees are underpaid and work overtime all the time.
A. reveal
B. bump
C. rip
D. frustrate
【单选题】
She was James’s faithful assistant, in whom he could have ___ confidence.
A. essential
B. automatic
C. ultimate
D. absolute
【单选题】
If you visit this website, you can ___ the categories to find information about all the universities in that area.
A. observe
B. browse
C. glance
D. look
【单选题】
Making New Year’s resolutions (计划) is a custom that still ___ in this country.
A. prevails
B. attaches
C. descends
D. launches
【单选题】
The military officers were more ___ about their own victory and therefore more willing to predict their enemy’s defeat.
A. appropriate
B. ignorant
C. negative
D. optimistic
【单选题】
___ is no doubt that overwork and much worry caused his illness.
A. It
B. There
C. Here
D. This
【单选题】
___ a day goes by that I don’t receive dozens of junk mails in my email box.
A. None
B. Usually
C. Nearly
D. Hardly
【单选题】
Please trust me. Try this new method ___.
A. you feel very relaxed
B. and you feel very relaxed
C. you will feel very relaxed
D. and you will feel very relaxed
【单选题】
John said Mom was coming back tomorrow, not next week. If this is the ___, we’ll all have to clean the house thoroughly.
A. point
B. norm
C. question
D. case
【单选题】
It is far too late for you to go out and play football, ___ the fact that it’s raining.
A. no doubt
B. despite
C. given
D. not to mention
【单选题】
However, under no circumstances should we ___ our achievements, nor should we regard our accomplishments as unimportant.
A. present
B. perceive
C. exemplify
D. exaggerate
【单选题】
Jane picked up a magazine from the bookshelf and started reading here and there ___.
A. accurately
B. randomly
C. emotionally
D. continually
【单选题】
In many Middle Eastern cultures a deadline is taken as a(n) ___, and such terms should not appear in a purchase contract with businessmen from these countries.
A. target
B. favor
C. honor
D. insult
【单选题】
He is by no means a(n) ___ man. On the contrary, he always departs from customs.
A. disgraceful
B. sophisticated
C. traditional
D. intelligent
【单选题】
Although the nuclear radiation problems remain unsolved, the government’s emphasis has been ___ from coal to nuclear.
A. intended
B. defined
C. attached
D. switched
【单选题】
The psychologist doesn’t say directly, but seems to ___ that emotional maturity and self-stimulation are the key elements for success.
A. inquire
B. imply
C. refer
D. confront
【单选题】
The top floors of a building collapsed, trapping a construction worker in the rubble (瓦砾), but he was ___ and could talk to rescuers.
A. reasonable
B. rational
C. innocent
D. conscious
【单选题】
After ___ research by the local government, officials confidently stated that this area of the sea was much safer than before.
A. extensive
B. durable
C. partial
D. extreme
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【判断题】
直接材料、直接人工、燃料和动力、制造费用是现行制度明确规定的四个成本项目，企业不能增加或减少
【判断题】
成本核算对象是指确定归集和分配生产费用的具体对象，是生产费用承担的客体，产品项目等于成本核算对象
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在实际工作中，如些费用应计入产品成本，哪些费用不应计入产品成本，由企业根据需要自行决定
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成本预测是成本决策的结果，正确的成本决策是进行成本预测的前提
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生产费用就是产品成本，两者没有什么区别
【判断题】
从成本计算对象和成本计算程序看，品种法是最基本的成本计算方法
【判断题】
品种法即不需要在各种产品之间分配费用，也不需要在完工产品和期末在产品之间分配费用，所以也称“简单法”
【判断题】
除责任人、保险公司的赔偿及非常损失造成的废品损失与停工损失，其余的废品损失与停工损失形成产品价值，最终计入产品成本
【判断题】
产品成本项目并不是一成不变的，企业可以根据内部管理要求适当加以调整，比如可以增设废品损失、停工损失等
【判断题】
产品制造成本包括财务费用、管理费用 和销售费用，即产品的全部成本
【判断题】
产品成本项目中的直接人工费用项目只包括生产该产品工人的工资及福利费两部分
【判断题】
企业的废品损失、季节性和固定资产大修理期间的停工损失费用不应计入产品成本
【判断题】
车间管理人员工资为简化核算可以直接借记生产成本-基本生产成本帐户
【判断题】
生产车间的办公费，可以直接计入到产品成本中去
【判断题】
在企业设置“燃料和动力”成本项目的情况下，生产车间发生的直接用于产品生产的燃料费用，应借计的账户是“生产成本-基本生产成本
【判断题】
按医务及福利部门人员的工资计提的职工福利费，应借计的账户是“管理费用”
【判断题】
辅助生产车间发生的制造费用有两种核算方式，一种是单独核算，开设制造费用-辅助车间明细账归集发生的制造费用，通过分配再转入辅助生产成本明细账；另一种是不单独核算，发生制造费用时直接计入辅助生产成本明细帐中
【判断题】
辅助生产成本明细帐中，若辅助生产车间的制造费用单独核算，则辅助生产成本明细账按费用项目设置专栏
【判断题】
企业发生的停工损失，属于自然灾害造成的，应将实际发生的的停工损失计入“营业外支出”科目中
【判断题】
不单独核算废品损失的企业，相应的费用直接反映在“制造费用”和“营业外支出”科目中
【判断题】
不单独核算停工损失的企业，应将发生的停工损失直接计入管理费用科目
【判断题】
产品成本的核算，关健是做好各项基础工作
【判断题】
制造企业在产品生产过程中通常会存在一定数量的在产品，在产品应包括对外销售的自制半成品
【判断题】
分批法应以产品的批次或生产指令作为成本成本计算对象，开设基本生产成本二级明细账和按批别开设基本生产成本明细账
【判断题】
简化分批法， 是指既不需要在各批产品之间分配费用，又不需要在完工产品和在产品之间分配费用
【判断题】
采用简化分批法，运用间接费用累计分配法，每个期末都需分配结转间接费用
【判断题】
无论采用何种成本计算方法，月末都需要将本月归集的生产费用在完工产品和在产品之间进行分配
【判断题】
分批法是以产品的批别作为成本计算对象，若一批产品的数量只有一件，则成本计算对象就是该产品
【判断题】
分批法的成本计算期与产品的生产周期一致，与企业的会计报告期也一致
【判断题】
采用分批法计算产品成本的企业，因为产品生产往往是成批投入成批产出，但月末有时也需要计算在产品成本
【判断题】
一般分批法与简化的分批法的主要区别在于成本核算时是否设置基本生产成本二级账
【判断题】
采用简化的分批法，在各批产品完工之前，各批产品成本明细账和基本生产成本二级明细账只登记该批产品的直接材料和生产工时，不登记直接人工、燃料和动力、制造费用
【判断题】
采用简化分批法，按产品批别开设的基本生产成本明细账和基本生产成本二级明细账之间没有平衡关系
【判断题】
成本还原，就是将各生产步骤停留在以后步骤的半成品综合成本项目，分别还原为原来的成本项目
【判断题】
采用平行结转分步法，产成品是指最后一个步骤的产成品
【判断题】
采用逐步结转分步法，每月末各步骤成本计算单中归集的生产费用，应采用适当的方法在完工产品与狭义在产品之间分配
【判断题】
无论采用何种成本计算方法，月末都需要将本月归集的生产费用在完工产品和在产品之间进行分配
