题目内容

下列说法中,正确的有______。

A. 对于费用中心,唯一可以准确计量的是实际费用,无法通过投入和产出的比较来评价其效果和效率,从而限制无效费用的支出
B. 计算责任成本的关键是判别每一项成本费用支出的金额
C. 变动成本计算和制造成本计算以产品为成本计算的对象;责任成本以责任中心为成本计算的对象
D. 责任成本法是介于制造成本法和变动成本法之间的一种成本方法,有人称之为“局部吸收成本法”或“变动成本和吸收成本法结合的成本方法”

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依据边际贡献方程式,产品边际贡献是销售收入减去产品变动成本以后的差额,因此,提高产品边际贡献的途径有______。

A. 提高销售单价
B. 降低单位产品变动成本
C. 降低单位变动销售费用
D. 降低单位变动管理费用

A full-time job doesn"t have to destroy all hope of family dinners or afternoon playtime. Women can increase their chances of getting on the new mommy track through successful negotiation both at work and at home. After lawyer Lindsay Androski Kelly, 30, decided she would work only at a firm that allowed flexible hours, she specifically asked about family-friendlypolicies during job interviews. While Kelly"s approach worked for her, Michelle Goodman, warns against asking for flexibility too early, before proving oneself on the job. "You do need to pay your dues a little bit," she says. She recommends researching companies ahead of time to find out whether they"re known for family-friendly arrangements. Pat Katepoo, founder of WorkOptions.com, which offers guidance on achieving customized work arrangements, suggests first pitching a trial period. "Even if supervisors are nervous about a nontraditional arrangement, they will feel some sense of control if there"s a backdoor option for stopping it." Putting the proposal in writing with clear explanations of how the job will still get done also helps, Katepoo says. In her experience, if employees have worked for a manager for at least one to two years, are reliable performers, and have a trusting relationship with their manager, they have an 80 percent chance of at least getting a trial period. Regardless of the schedule, setting boundaries—such as having a policy against meetings after 5 p.m. —is key, says Mary Ann Mason, co-author of Mothers on the Fast Track: How a New Generation Can Balance Family and Careers. She also urges women not to wait too long before having children. For some fields, especially those that require extensive training such as academia or medicine, it"s easier to have small children earlier, rather than during what Mason calls the "make or break" years between ages 30 and 40. Women working in low-skilled jobs, on the other hand, usually find flexibility only by lucking into employers who accept it, says Leslie Morgan Steiner, editor of Mommy Wars. "Men and women at the lowest income levels don"t have any leverage," she says. Women across the economic spectrum benefit from support at home. Leslie Bennetts, author of The Feminine Mistake: Are We Giving Up Too Much, encourages women to find a way to continue working throughout motherhood: "Women must insist that their husbands share everything." Many women appear to be doing just that:A University of Maryland study found that the time men spent on housework almost doubled between the 1960s and 1990s, by which time they were doing one third of it. Which of the following is true according to the text

A. Mary Ann Mason urges women to have children earlier.
B. Steiner holds that women working in low-skilled jobs can"t have any flexible hours.
C. Pat Katepoo believes that setting boundaries in the working place is very important.
D. Michelle Goodman encourages women to ask for flexibility as soon as possible.

Alison Preston of the University of Texas at Austin"s Center for Learning and Memory explains:A short-term memory"s conversion to a long-term memory requires changes within the brain that protect the memory from interference from competing stimuli or disruption from injury or disease. This time-dependent process of stabilization, whereby our experiences achieve a permanent record in ourmemory, is referred to as "consolidation". Memory consolidation can occur at many organizational levels in the brain. The cellular and molecular portions of memory consolidation typically take place within the first minutes or hours of learning and result in changes to neurons (nerve cells) or sets of neurons. Systems-level consolidation, involving the reorganization of brain networks that handle the processing of individual memories can then happen on a much slower time frame of days or even years. The consolidation process that affects declarative memories-recollections of general facts and specific events—relies on the function of some specific structures in the brain. At the cellular level, memory is expressed as changes to the structure and function of neurons. For example, new synapses—the connections between neurons through which they exchange information—can form to allow for communication between new networks of neurons. Alternatively, existing synapses can be strengthened to allow for increased sensitivity in the communication between two neurons.Consolidating such synaptic changes requires the synthesis of new RNA and proteins in the structures, which transform temporary alterations in synaptic transmission into persistent modifications of synaptic architecture. With time, the brain systems also change. Initially, the specific structure works in concert with sensory-processing regions distributed in the neo-cortex (the outermost layer of the brain) to form the new memories. Within the neo-cortex, representations of the elements that constitute an event in our life are distributed across multiple brain regions according to their content. When a memory is first formed, the specific structure rapidly combines this distributed information into a single memory, thus acting as an index of representations in the sensory-processing regions. As time passes, cellular and molecular changes allow for the strengthening of direct connections among the neocortical regions, enabling access to the memory independent of the structure. Thus, while damage to the structure from injury or particular disorder hampers the ability to form new declarative memories, such a disruption may not impair memories for facts and events that have already been consolidated. Thus, an amnesiac with hippocampal damage would not be able to learn the names of current presidential candidates but would be able to recall the identity of our 16th president. The word "synapses" (Para. 3) most probably means _____.

A. the junction between neurons
B. the networks of neurons
C. the brain regions
D. the brain structure

A full-time job doesn"t have to destroy all hope of family dinners or afternoon playtime. Women can increase their chances of getting on the new mommy track through successful negotiation both at work and at home. After lawyer Lindsay Androski Kelly, 30, decided she would work only at a firm that allowed flexible hours, she specifically asked about family-friendlypolicies during job interviews. While Kelly"s approach worked for her, Michelle Goodman, warns against asking for flexibility too early, before proving oneself on the job. "You do need to pay your dues a little bit," she says. She recommends researching companies ahead of time to find out whether they"re known for family-friendly arrangements. Pat Katepoo, founder of WorkOptions.com, which offers guidance on achieving customized work arrangements, suggests first pitching a trial period. "Even if supervisors are nervous about a nontraditional arrangement, they will feel some sense of control if there"s a backdoor option for stopping it." Putting the proposal in writing with clear explanations of how the job will still get done also helps, Katepoo says. In her experience, if employees have worked for a manager for at least one to two years, are reliable performers, and have a trusting relationship with their manager, they have an 80 percent chance of at least getting a trial period. Regardless of the schedule, setting boundaries—such as having a policy against meetings after 5 p.m. —is key, says Mary Ann Mason, co-author of Mothers on the Fast Track: How a New Generation Can Balance Family and Careers. She also urges women not to wait too long before having children. For some fields, especially those that require extensive training such as academia or medicine, it"s easier to have small children earlier, rather than during what Mason calls the "make or break" years between ages 30 and 40. Women working in low-skilled jobs, on the other hand, usually find flexibility only by lucking into employers who accept it, says Leslie Morgan Steiner, editor of Mommy Wars. "Men and women at the lowest income levels don"t have any leverage," she says. Women across the economic spectrum benefit from support at home. Leslie Bennetts, author of The Feminine Mistake: Are We Giving Up Too Much, encourages women to find a way to continue working throughout motherhood: "Women must insist that their husbands share everything." Many women appear to be doing just that:A University of Maryland study found that the time men spent on housework almost doubled between the 1960s and 1990s, by which time they were doing one third of it. According to Pat Katepoo, women are more likely to get a trial period when they _____.

A. keep on asking the manager for a trial period
B. provide backdoor options to the manager
C. explain how they will get the job done to the manager
D. perform well and win the trust from the manager

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