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品种法只适用于大量大批的单步骤生产。

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受生产特点和管理要求的影响，成本计算对象有以下几种形式（）

A、产品品种
B、产品类型
C、产品批别
D、产品生产步骤
E、生产组织

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约束性固定成本和酌量性固定成本的差异在于（）

A、与性态量的关系
B、与特定管理决策的关系
C、与性态量和特定决策行为的关系
D、两者之间并不存在什么关系

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成本报表是服务于企业内部经营管理目的的报表，它是否受外界因素的影响（）

A、受外界因素影响
B、不受外界因素影响
C、有时受，有时不受影响
D、与外界因素有关

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最佳生产批量是指什么？

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HowaFrenchmanisrevivingMcDonald’sinEurope A.WhenDenisHennequintookoverastheEuropeanbossofMcDonald’sinJanuary2004,theworld’sbiggestrestaurantchainwasshowingsignsofrecoveryinAmericaandAustralia,butsalesinEuropeweresluggishordeclining.OneexceptionwasFrance,whereMrHennequinhaddoneasterlingjobasheadofthegroup’sFrenchsubsidiarytosellmoreBigMacstohiscompatriots.Histaskwastoreplicatethissuccessinall41oftheEuropeancountrieswhereanti-globalisers’favouriteenemyoperates. B.SofarMrHennequinisdoingwell.LastyearEuropeansalesincreasedby5.8%andthenumberofcustomersby3.4%,thebestannualresultsinnearly15years.Europeaccountedfor36%ofthegroup’sprofitsandfor28%ofitssales.DecemberwasanespeciallygoodmonthascustomerstooktoseasonalmenuofferingsinFranceandBritain,andtoapromotioninGermanybasedonthegameofMonopoly. C.MrHennequin’srecipeforrevivalistobemoreopenabouthiscompany’soperations,tobe“locallyrelevant”,andtoimprovetheexperienceofvisitinghis6,400restaurants.McDonald’sisblamedformakingpeoplefat,exploitingworkers,treatinganimalscruelly,pollutingtheenvironmentandsimplyforbeingAmerican.MrHennequinsayshewantstoengageinadialoguewiththepublictoaddresstheseconcerns. D.Heintroduced“opendoor”visitordaysineachcountrywhichbecamehugelypopular.InPolandalonesome50,000visitorscametoMcDonald’sthroughthevisitors’programmelastyear.TheNutritionInformationInitiative,launchedlastyear,putdetailedlabelsonMcDonald’spackagingwithdataoncalories,protein,fat,carbohydratesandsaltcontent.Thedetailsarealsoprintedontray-liners. E.MrHennequinalsowantspeopletoknowthat“McJobs”,thelow-paidmenialjobsatMcDonald’srestaurants,aremuchbetterthanpeoplethink.Butsomeofhiseffortshavebackfired:lastyearhesparkedacontroversywiththeintroductionofa“McPassport”thatallowsMcDonald’semployeestoworkanywhereintheEuropeanUnion.PoliticiansaccusedthefirmofaploytomakecheaplabourfromeasternEuropemoreeasilyavailabletoMcDonald’smanagersacrossthecontinent. F.Tostayintouchwithlocalneedsandpreferences,McDonald’semployslocalbossesasmuchaspossible.ARussianisrunningMcDonald’sinRussia,thoughaSerbisinchargeofGermany.Thegroupbuysmainlyfromlocalsuppliers.Four-fifthsofitssuppliesinFrancecomefromlocalfarmers,forexample.(SomeoftheFrenchfarmerswhocampaignedagainstthecompanyinthelate1990ssubsequentlydiscoveredthatitwas,infact,buyingtheirproduce.)AndithirescelebritiessuchasHeidiKlum,aGermanmodel,aslocalbrandambassadors. G.InhispreviousjobMrHennequinestablisheda“designstudio”inFrancetospruceuphiscompany’sdrabrestaurantsandadapttheinteriortolocaltastes.ThestudioisnowmastermindingimprovementseverywhereinEurope.Healsosetupa“foodstudio”,wherecooksdevisenewrecipesinresponsetolocaltrends. H.GivenFrance’sreputationasthemostanti-AmericancountryinEurope,itseemsoddthatMcDonald’srevivalinEuropeisbeingledbyaFrenchman,usingideascookedupintheFrenchmarket.ButFranceisinfactthecompany’smostprofitablemarketafterAmerica.ThemarketwhereMcDonald’sisweakestinEuropeisnotFrance,butBritain. I.“FixingBritainshouldbehispriority,”saysDavidPalmer,arestaurantanalystatUBS.Almosttwo-thirdsofthe1,214McDonald’srestaurantsinBritainarecompany-owned,comparedwith40%inEuropeand15%inAmerica.Thecompanysuffersfromthevolatilityofsalesatitsownrestaurants,butcanrelyonsteadyincomefromfranchisees.Soitshouldsellasmanyunderperformingoutletsaspossible,saysMrPalmer. J.M.MarkWiltamuth,ananalystatMorganStanley,estimatesthatEuropeancompany-ownedrestaurants’marginswillincreaseslightlyto16.4%in2007.Thisisstilllessthaninthelate1990sandbelowAmerica’s18-19%today.ButitismuchbetterthanbeforeMrHennequin’sreign.HeisalreadybeingtippedasthefirstEuropeancandidateforthegroup’stopjobinIllinois.NobodywouldcallthataMcJob. NotestoReadingPassage1 1.sterling高质量的 e.g.Hehasmanysterlingqualities.他身上有许多优秀的品质。 2.menial不体面的,乏味的(工作、职业) 3.spruceup打扮整齐、漂亮、装饰 4.mastermind指挥、谋划(一个计划或活动) e.g.Thepoliceknowwhomastermindedtherobbery.警察知道是谁策划了那次抢劫。 5.underperform表现不佳表现出低于标准的工作水平、企业出现亏本 Questions1-6 DothefollowingstatementsreflecttheclaimsofthewriterinReadingPassage1? WriteyouranswerinBoxes1-6onyouranswersheet. TRUEifthestatementreflectstheclaimsofthewriter FALSEifthestatementcontradictstheclaimsofthewriter NOTGIVENifitisimpossibletosaywhatthewriterthinksaboutthis 1.McDonaldwasshowingthesignofrecoveryinallEuropeancountriesexceptFranceafterDenisHennequintookofficeasthebossofEuro-markets. 2.Startingfromlastyear,detailedlabelsareputonMcDonald’spackaginganddetailedinformationisalsoprintedontray-liners. 3.Franceissaidtobethemostanti-AmericancountryinEurope,buttheideasofthe“opendoor”visitingdaysand“McPassport”areinventedintheFrenchmarket. 4.BritainpossessestheweakestMcDonaldmarketamongEuropeancountriesandapproximately1214McDonald’srestaurantsarecompany-owned. 5.AccordingtoDavidPalmer,arestaurantanalystatUBS,DavidHennequinshouldtreattheproblemaboutMcDonaldinBritainasthemostimportantthing. 6.DavidPalmersuggestedthatthemanagementofMcDonalodinItalyshouldsellasmanyitsoutletswhichlosemoneyinbusinessaspossibleforrevival. Questions7-10 ChoosetheappropriatelettersA-Dandwritetheminboxes7-10onyouranswesheet. 7.Theword“sterling”inline3ofParagraphAmeans__________. A.difficult B.menial C.terrible D.excellent 8.WhichofthefollowingstatementsontheaccusationofMacDonaldisNOTTRUE? A.Ittendstomakepeoplefat. B.Itsoperationsareveryvague. C.Ittendstoexploitworkers. D.Ittendstotreatanimalscruelly. 9.WhichofthefollowingmeasurestakenbyDenisHennequinproducedundesiredresult? A.“FoodStudio”scheme. B.“OpenDoor”visitordays. C.The“McPassport”scheme. D.TheNutritionInformationInitiative. 10.WhatdidDenisHennequindosoastorespondtolocaltrends? A.setupa“FoodStudio”. B.establisheda“DesignStudio”. C.hiredcelebritiesaslocalbrandambassadors. D.employedlocalbossesasmuchaspossible. Questions11-14 Completeeachofthefollowingstatements(Questions11-14)withwordsornumbertakenfromReadingPassage1. WriteNOMORETHANTHREEWORDSforeachanswer. Writeyouranswersinboxes11-14onyouranswersheet. 11.AfterJanuary2004,McDonaldwasmakingimprovementfollowingaperiodofslumpinAmericaandAustralia,butsalesinEuropewere…………………………. 12.BusinessofMcDonaldinFranceandBritainwasparticularlygoodinDecembersincecustomerstookto…………………………….. 13.Comparedwithothercountries,FranceisMcDonald’s……………………….nexttoAmerica. 14.…………………….ofMcDonald’srestaurantsinAmericaarecompanied–ownedandthefigureismuchlowerthanthatinBritain.
1.AEuropeanspacecrafttookofftodaytospearheadthesearchforanother"Earth"amongthestars. 2.TheCorotspacetelescopeblastedoffaboardaRussianSoyuzrocketfromtheBaikonurcosmodromeinKazakhstanshortlyafter2.20pm. 3.Corot,shortforconvectionrotationandplanetarytransits,isthefirstinstrumentcapableoffindingsmallrockyplanetsbeyondthesolarsystem.Anysuchplanetsituatedintherightorbitstandsagoodchanceofhavingliquidwateronitssurface,andquitepossiblylife,althoughaleadingscientistinvolvedintheprojectsaiditwasunlikelytofind"anylittlegreenmen". 4.DevelopedbytheFrenchspaceagency,CNES,andpartneredbytheEuropeanSpaceAgency(ESA),Austria,Belgium,Germany,BrazilandSpain,Corotwillmonitoraround120,000starswithits27cmtelescopefromapolarorbit514milesabovetheEarth.Overtwoandahalfyears,itwillfocusonfivetosixdifferentareasofthesky,measuringthebrightnessofabout10,000starsevery512seconds. 5."Atthepresentmomentwearehopingtofindoutmoreaboutthenatureofplanetsaroundstarswhicharepotentialhabitats.Wearelookingathabitableplanets,notinhabitedplanets.Wearenotgoingtofindanylittlegreenmen,"ProfessorIanRoxburgh,anESAscientistwhohasbeeninvolvedwithCorotsinceitsinception,toldtheBBCRadio4Todayprogramme. 6.ProfRoxburghsaiditwashopedCorotwouldfind"rockyplanetsthatcoulddevelopanatmosphereand,iftheyaretherightdistancefromtheirparentstar,theycouldhavewater". 7.Tosearchforplanets,thetelescopewilllookforthedimmingofstarlightcausedwhenanobjectpassesinfrontofastar,knownasa"transit".Althoughitwilltakemoresophisticatedspacetelescopesplannedinthenext10yearstoconfirmthepresenceofanEarth-likeplanetwithoxygenandliquidwater,Corotwillletscientistsknowwheretopointtheirlenses. 8.MeasurementsofminutechangesinbrightnesswillenablescientiststodetectgiantJupiter-likegasplanetsaswellassmallrockyones.Itistherockyplanets-thatcouldbenobiggerthanabouttwicethesizeoftheEarth-whichwillcausethemostexcitement.Scientistsexpecttofindbetween10and40ofthesesmallerplanets. 9.Corotwillalsoprobeintostellarinteriorsbystudyingtheacousticwavesthatrippleacrossthesurfaceofstars,atechniquecalled"asteroseismology". 10.Thenatureoftheripplesallowsastronomerstocalculateastar’sprecisemass,ageandchemicalcomposition. 11."Aplanetpassinginfrontofastarcanbedetectedbythefallinlightfromthatstar.Smalloscillationsofthestaralsoproducechangesinthelightemitted,whichrevealwhatthestarismadeofandhowtheyarestructuredinternally.Thisdatawillprovideamajorboosttoourunderstandingofhowstarsformandevolve,"ProfRoxburghsaid. 12.Sincethediscoveryin1995ofthefirst"exoplanet"-aplanetorbitingastarotherthantheSun-morethan200othershavebeenfoundbyground-basedobservatories. 13.Untilnowtheusualmethodoffindingexoplanetshasbeentodetectthe"wobble"theirgravityimpartsonparentstars.ButonlygiantgaseousplanetsbiggerthanJupitercanbefoundthisway,andtheyareunlikelytoharbourlife. 14.Inthe2010s,ESAplanstolaunchDarwin,afleetoffourorfiveinterlinkedspacetelescopesthatwillnotonlyspotsmallrockyplanets,butanalysetheiratmospheresforsignsofbiologicalactivity. 15.Ataroundthesametime,theUSspaceagency,Nasa,willlaunchTerrestrialPlanetFinder,anotherspacetelescopedesignedtolocateEarth-likeplanets. ChoosetheappropriateletterfromA-Dforquestion1. 1.Corotisaninstrumentwhich (A)canhelptosearchforcertainplanets (B)isusedtofindplanetsintheorbit (C)canlocateplanetswithhumanbeings (D)canspotanyplanetswithwater. Dothefollowingstatementsagreewiththeinformationgiveninthereadingpassage?Forquestions2-5write TRUEifthestatementagreeswiththeinformation FALSEifthestatementcontraictstheinformation NOTGIVENifthereisnoinformationonthisinthepassage 2.Scientistsaretryingtofindoutabouttheplanetsthatcanbeinhabited. 3.BBCRadio4recentlyfocusesonthebroadcastingofCorot. 4.Passingobjectsmightcauseafallinlight. 5.CorotcantellwhetherthereisanotherEarth-likeplanet. Basedonyourreadingofthepassage,completethesentencesbelowwithwordstakenfromthepassage.UseNOMORETHANTHREEWORDSforeachanswer. Withmeasurements,scientistswillbeabletosearchforsomegaseousandrockyplanets.Theywillbeextremelyexcitediftheycandiscoversomesmall6.__________,theexpectednumberofwhichcouldbeupto7.__________. Corotwillenablescientiststostudythe8.__________ofstars.Inthisway,astar’smass,ageandchemicalcompositioncanbecalculated. AccordingtoProfRoxburgh,changesinlightcanbecausedbypassingplanetsorstar9.__________.Therelatedstatisticscangainusabetter10.__________ofthestarformationandevolvement. Observatorieshavefoundmanyexoplanets,whichare11.__________otherstarsthantheSun.Thecommonwayusedinfindingexoplanetscanonlydetecthugegasplanets,whichdonot12.___________. WiththelaunchingofDarwin,astronomerswillbeabletoanalysewhetherthoserockyplanetshave13.__________forlife.
Thetermsofpaymentwewishtoadoptareconfirmedandirrevocableletterofcredit.
各级各类医疗保健机构的预防保健组织或人员，在本单位及责任地段内承担的工作？
Thereissomanyrichpeopleinyourarea,tothemahighpricemeansagoodqualityproduct.
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Tobeginwith,"muzak"(音乐广播网)wasintendedsimplytocreateasoothing(安慰)atmosphere.Recently,however,it'secomebigbusiness—thanksinparttorecentresearch.Dr.RonaldMilliman,anAmericanmarketingexpert,hasshownthatmusiccanboostsalesorincreasefactoryroductionbyasmuchasathird.But,ithastobelightmusic.Afastonehasnoeffectatallonsales.Slowmusiccanincreasereceiptsby38%.Thisisprobablybecauseshoppersslowdownandhavemoreopportunitytospotitemstheyliketobuy.Yet,slowmusicisn'talwaysanswer.Dr.Millimanfound,forexample,thatinrestaurantsslowmusicmeantcustomerstooklongertoeattheirmeals,whichreducedoverallsales.Sorestaurantsownersmightbewelladvisedtoplayup-tempomusictokeepthecustomersmoving—unlessofcourse,theresultingindigestionleadstocomplaints! 练习： 1.Thereasonwhybackgroundmusicissopopularisthat______. A.itcanhaveapowerfuleffectonthosewhohearit B.itcanhelptocreateasoothingatmosphere C.itcanboostsalesorincreasefactoryproductionerywhere D.itcanmakecustomerseattheirmealsquickly 2.Backgroundmusicmeans________. A.lightmusicthatcustomersenjoymostB.fastmusicthatmakespeoplemovefast C.slowmusicthatcanmakecustomersenjoytheirmeals D.themusicyouarelisteningtowhileyouaredoingomething 3.Restaurantownerscomplainaboutbackgroundmusicbecause______. A.itresultsinindigestion B.itincreasestheirsales C.itkeepscustomersmoving D.itdecreasestheirsales 4.Theword"up-tempomusic"probablymeans_____. A.slowmusic B.fastmusic C.lightmusic D.classicalmusic
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Ifyouincreaseyourinitialorderto30,000,Isupposewecouldconsiderreducingthepriceto300,080$perunit.
严厉惩处违反交规的人是良好交通秩序的保证。