题目内容

采用分批法计算产品成本，如果批内产品跨月陆续完工，（）。

A.月末需要计算完工产品成本和在产品成本
B.月末要将生产费用在完工产品和在产品之间进行分配
C.月末不需要将生产费用在完工产品和在产品之间进行分配
D.月末不需要计算产品成本
E.可以先计算完工产品成本

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下列属于分批法的特点的有（）

A.按产品批别计算产品成本
B.按生产步骤计算产品成本
C.间接生产费用当月全部分配
D.一般情况下生产费用不在完工产品与在产品之间进行分配

以下适用于分批法的包括（）。

A.单件小批类型的生产
B.一般企业中新产品试制或试验的生产
C.在建工程、设备修理作业
D.大量大批单步骤生产的企业

Listen to the passage twice and fill in the blanks with what you hear. To better communicate with a complaining customer, use the following steps to help you handle and solve the problem.Firstly, _____1_. Write down any names, dates, and major points of the complaint.Secondly, think twice before _2___. Express your regret for his or her dissatisfaction and any inconvenience he or she may have experienced, but think before you give any promise—because nothing annoys customers more than a broken promise.Thirdly, check the facts. Make sure _3 the customer has given you is correct and work out solutions by yourself.The last step is to offer solutions. When the customer complains, you should always offer him a solution to the problem. If you cannot directly fix the problem, offer him something else to try and keep him satisfied. There are many different types of solutions which could turn a disappointed customer into a happy one, such as, to 4_ , refund the money, offer a repair, offer a discount on the next purchase, and5_____the inconvenience caused.

凯撒密码体制是一种代表性的古典密码算法，在凯撒密码体制中，设置密钥参数K=3，一次对明文“zhongguo”进行加密，则相应的密文为（）。

A. ckrqjixr
B. cdrqijxr
C. akrajjxr
D. ckrqjjxr