某种可比产品成本降低额=可比产品按上年实际平均单位成本计算的本年累计总成本-本年累计实际总成本。（）
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The speaker the author mentioned in the passage believed that______.
A. the language of the younger generation is usually inferior to that of the older generation
B. the students had a poor command of English because they didn't work hard enough
C. he was an excellent language teacher because he had been teaching English for sixteen years
D. English teachers should be held responsible for the students' poor command of English
采用平行结转分步法，每一生产步骤的生产成本要在最终完工产品与各步骤尚未加工完成的在产品之间进行分配。（）
A. 正确
B. 错误
同一产品不同步骤、不同的半成品、不同的成本项目应采用统一的成本计算方法。（）
A. 正确
B. 错误
设y＝f(x)是满足微分方程y〞＋yˊ－ex＝0的解，且fˊ(xo)＝0，则f(x)在()．
A. xo的某个邻域内单调增加
B. xo的某个邻域内单调减少
C. xo处取得极小值
D. xo处取得极大值
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