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Everyone enjoys a fitting reply; it is wonderful to say the right thing at the right time! When I was a senior in high school, I 1 knew I wanted to pursue writing as a career. Writing had basically 2 me when I was only 7 years old, 3 since that time, I’d been bombarded by guidance counselors and career planners who all 4 me to have “a back-up plan” in case writing didn’t work out. I’d never even 5 a different career path, so I was very 6 and worried. After much thought, I decided 7 would be my “back-up plan,” and I signed up for a class through my high school. This 8 that every morning, I would serve as a teacher’s helper for my favorite 6th grade teacher, Mr. Ralston. Morning after morning, I showed up in Mr. Ralston’s classroom and 9 papers for him. Sometimes, I even 10 a lesson or two. It was fun, and the students seemed to like me, so I was surprised when it came time for my 11 . Mr. Ralston looked me right in the eyes and asked, “Do you really want to teach?” “Had I really been that 12 ?” I thought. “Don’t misunderstand. You’ll do fine in teaching,” he continued. “But, is your 13 really in it?” “Not really,” I 14 . “I want to write. I want to write news stories and fiction and poetry and so much more...but I’ve been told it’s tough to make it as a writer 15 I thought maybe I would teach and then use my summers 16 to pursue writing.” As I shared with Mr. Ralston my hopes, dreams and carefully plotted-out back-up plan, he smiled and said, “Why are you preparing to 17 with this back-up plan? If you want to be a writer, go for it! Pursue writing!” Mr. Ralston’s 18 to follow my dreams was the little nudge I needed to help me push past my 19 of not making it as a writer and simply “Go for it!” That’s what an encouraging word will do when spoken in love in 20 season. So, let’s try and be like Mr. Ralston and speak that word of encouragement at just the right time and make a difference in someone’s life today.
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【多选题】关于成本动因,下列说法正确的是:
A.
能否被列为成本动因,关键看这个因素是否和某作业成本直接相关
B.
资源动因反映的是作业中心对资源的消耗情况,是资源被各作业的消耗方式和原因,是资源成本分配到作业中心的标准。
C.
作业动因是作业中心的成本(作业成本库)分配到产品或劳务的标准,是连接资源消耗和最重产成品的中介和纽带,它反映的是产品消耗作业的情况。
D.
对于ABC成本法,资源动因与作业动因一个都不能少。
【单选题】企业当月制造费用总额为60 000元,M产品的生产工时为30 000小时,N产品的生产工时为20 000小时,制造费用按各产品生产工时比例进行分配。则M产品应当分摊制造费用为( )。
A.
36 000元
B.
24 000元
C.
30 000元
D.
20 000元
【单选题】下面数据类型不属于用户自定义数据类型的是
A.
数组
B.
整型
C.
枚举
D.
结构体
E.
共同体
【多选题】下列关于成本动因的说法,正确的有______
A.
成本动因的确定是采用作业成本法的关键
B.
作业划分得越细,成本与动因之间的因果关系就越清晰,成本分配就越合理
C.
作业划分得越细,成本和相关数据传输和处理的成本就越高
D.
划分作业和确定成本动因的过程中,应考虑成本和效益原则
E.
成本动因的确定是采用作业成本法的难点之一
【单选题】不属于整型数据类型的是()。
A.
int
B.
small int
C.
tiny int
D.
integer
【单选题】以下不属于整型的数据类型是
A.
TINYINT
B.
SMALLINT
C.
MEDIUMINT
D.
NUMBER
【单选题】下列不属于整形数据类型的是( )
A.
Int数据类型
B.
Float数据类型
C.
Smallint数据类型
D.
Bigint数据类型
【单选题】下列关于作业成本动因的说法,正确的是?
A.
是用来计量各项产品对作业的耗用情况
B.
是引起作业成本增加的驱动因素
C.
可分为资源动因和业务动因
D.
运用作业成本动因可将资源成本分配给各有关作业
【单选题】下列关于作业成本动因的说法,正确的是( )。
A.
是用来计量各项成本对象对作业的耗用情况
B.
是引起作业成本增加的驱动因素
C.
可分为资源动因和业务动因
D.
运用作业成本动因可将资源成本分配给各有关作业
【单选题】下面定义的数据类型中不属于整型数据的是( )。
A.
123
B.
0123
C.
0x123
D.
"123"
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