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【单选题】
Question 1. Which of the following statements is NOT true according to paragraph 1? ----- Passage 3 ----- (Para. 1)Climate change has no borders. While fossil fuels are gathered up and kept close by nations, the greenhouse gases they produce are free to mix within the international climate. Most emissions are the by-products of developed countries, who are generally safer from their impacts than less-developed countries. New research has quantified the full extent of the unfairness between drawbacks and emissions. (Para. 2)The latest data shows that around four percent of the world’s nations are generating over 50 percent of greenhouse gas emissions, says Dr Glenn Althor, researcher at the University of Queensland and lead author of the study. “This is a critical issue as the impact on the Earth’s climate from these emissions is felt by all nations, but on adisproportionate level.” (Para. 3)The study found that a staggering 20 of the 36 highest emitting countries — such as the US, UK, Canada, and Australia — are among the least vulnerable to climate change’s impacts. Like filling up the swimming pool from the safety of the shallow end, these ‘free riders’ are relatively safer from climate change than their less polluting neighbours. (Para. 4)Meanwhile, 11 of the 17 countries with low or moderate greenhouse gas emissions are acutely vulnerable. ‘This is clearly unfair,’ says Althor. These ‘forced riders’ — such as the African nation of Gambia and the island of Vanuatu — are more at risk from climate threats such as flooding, drought and sea level rise. (Para. 5)As far back as 1992, the United Nations Framework Convention on Climate Change has acknowledged the unfairness of emissions and the burden of climate change with the commitment to ‘common but differentiated responsibilities. It is the same principle that applies to countries such as India, which was given leeway to increase fossil fuel usage in order to develop its economy. It also implies that already developed countries have more responsibility to reduce emissions sooner, having benefited from fossil fuels for so long. However, according to the study, a poor understanding of the scale of global unfairness in emissions and impacts prevents the developed world from fulfilling that responsibility. (Para. 6)The authors urge the policy makers to balance the emissions and responsibilities, saying: “It is time that this and worsening climate unfairness is resolved, and for the largest emitting countries to act on their commitment of common but differentiated responsibilities.” ----- Question 1. Which of the following statements is NOT true according to paragraph 1?
A.
The greenhouse gases released by fossil fuels can not mix within the international climate.
B.
Climate change is the issue that concerns every country.
C.
Most emissions are produced by developed countries.
D.
Less developed countries face more dangers than developed countries.
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【单选题】采用计划成本分配法分配辅助生产费用时,辅助生产费用分配表中辅助生产实际成本(    )。
A.
是正确的实际成本
B.
不是“纯粹”的实际成本
C.
是正确的计划成本
D.
是辅助生产车间本身的费用,不包括上一步转入的费用
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A.
计件
B.
检斤
C.
检尺求积
D.
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A.
制造费用
B.
辅助生产成本
C.
基本生产成本
D.
管理费用
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A.
该车间待分配费用加上分配转出的费用减去分配转入的费用
B.
该车间待分配费用加上分配转入的费用减去分配转出的费用
C.
该车间待分配费用减去分配转出的费用
D.
该车间待分配费用加上分配转入的费用
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A.
正确
B.
错误
【判断题】采用计划成本分配法分配辅助生产费用时,计算出的辅助生产车间实际发生的费 用,是完全的实际费用。 ( )
A.
正确
B.
错误
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