第1题
In deflation, on the other hand, the growing unemployment of labor and capital causes the community's total well-being to be less; so in a sense, the gainers get less than the losers lose. As a matter of fact, in a depression, or a time of severe deflation, almost everyone suffers, including the creditor who is left with uncollectible debts.
For these reasons as increase in consumption of investment spending is considered good in times of unemployment, even if this tends to increase prices slightly. When the economic system is suffering from severe depression, few people will criticize private or public spending on the ground that this might be inflationary. Actually, most of this increased spending will increase production and create jobs. Once, full employment and full plant capacity have been reached, however, any further increases in spending are likely to be completely wasted in prices increase.
"Historical patterns" mentioned in the passage means that in mild inflation ______.
A.there will be more production and employment
B.private investment will be moderate and people's income influenced
C.the bad effects of the two evils will be associated with each other
D.industrial revolution made men and women more equal
第3题
In contrast, our image of the astronomical universe, of even of earth’s geological history, can easily be subject to revolutionary changes as new data comes in and new theories are worked out. If we define the "security" of our image of various parts of the total system as the probability of their suffering significant changes, then we would reverse the order of hardness and see the social sciences as the most secure, the physical sciences as the least secure, and again the biological sciences as somewhere in between. Our image of the astronomical universe is least secure of all simply because we observe such a fantastically small sample of it and its record-keeping is trivial as compared with the rich records of the social systems, or even the limited records of biological systems. Records of the astronomical universe, despite the fact that we see distant things as they were long ago, are limited in the extreme.
Even in regard to such a close neighbor as the moon, which we have actually visited, theories about its origin and history are extremely different, contradictory, and hard to choose among. Our knowledge of physical evolution is incomplete and highly insecure.
The word "paradox" ( Para. 1, Line 1 ) means" ______ ".
A.implication
B.contradiction
C.interpretation
D.confusion
第4题
In contrast, our image of the astronomical universe, of even of earth’s geological history, can easily be subject to revolutionary changes as new data comes in and new theories are worked out. If we define the “security” our image of various parts of the total system as the probability of their suffering significant changes, then we would reverse the order of hardness and see the social sciences as the most secure, the physical sciences as the least secure, and again the biological sciences as somewhere in between. Our image of the astronomical universe is the least secure of all simply because we observe such a fantastically small sample of it and its record-keeping is trivial as compared with the rich records of the social systems, or even the limited records of biological systems. Records of the astronomical universe, despite the fact that we see distant things as they were long ago, are limited in the extreme.
Even in regard to such a close neighbour as the moon, which we have actually visited, theories about its origin and history are extremely different, contradictory, and hard to choose among. Our knowledge of physical evolution is incomplete and highly insecure.
第31题:The word “paradox” (Para. 1, Line 1) means “________”.
A) implication
B) contradiction
C) interpretation
D) confusion
第5题
第6题
第7题
第8题
Corfe Co is a business which manufactures computer laptop batteries and it has developed a new battery which has a longer usage time than batteries currently available in laptops. The selling price of the battery is forecast to be $45.
The maximum production capacity of Corfe Co is 262,500 units. The company’s management accountant is currently preparing an annual flexible budget and has collected the following information so far:
In addition to the above costs, the management accountant estimates that for each increment of 50,000 units produced, one supervisor will need to be employed. A supervisor’s annual salary is $35,000.
The production manager does not understand why the flexible budgets have been produced as he has always used a fixed budget previously
Assuming the budgeted figures are correct, what would the flexed total production cost be if production is 80% of maximum capacity?
A.$2,735,000
B.$2,770,000
C.$2,885,000
D.$2,920,000
In the first month of production of the new battery, actual sales were 18,000 units and the sales revenue achieved was $702,000. The budgeted sales units were 17,300.
Based on this information, which of the following statements is true?
A.When the budget is flexed, the sales variance will include both the sales volume and sales price variances
B.When the budget is flexed, the sales variance will only include the sales volume variance
C.When the budget is flexed, the sales variance will only include the sales price variance
D.When the budget is flexed, the sales variance will include the sales mix and quantity variances and the sales price variance
Which of the following statements relating to the preparation of a flexible budget for the new battery are true?
(1) The budget could be time-consuming to produce as splitting out semi-variable costs may not be straightforward
(2) The range of output over which assumptions about how costs will behave could be difficult to determine
(3) The flexible budget will give managers more opportunity to include budgetary slack than a fixed budget
(4) The budget will encourage all activities and their value to the organisation to be reviewed and assessed
A.1 and 2 only
B.1, 2 and 3
C.1 and 4
D.2, 3 and 4
The management accountant intends to use a spreadsheet for the flexible budget in order to analyse performance of the new battery.
Which of the following statements are benefits regarding the use of spreadsheets for budgeting?
(1) The user can change input variables and a new version of the budget can be quickly produced
(2) Errors in a formula can be easily traced and data can be difficult to corrupt in a spreadsheet
(3) A spreadsheet can take account of qualitative factors to allow decisions to be fully evaluated
(4) Managers can carry out sensitivity analysis more easily on a budget model which is held in a spreadsheet
A.1, 3 and 4
B.1, 2 and 4
C.1 and 4 only
D.2 and 3
The management accountant has said that a machine maintenance cost was not included in the flexible budget but needs to be taken into account.
The new battery will be manufactured on a machine currently owned by Corfe Co which was previously used for a product which has now been discontinued. The management accountant estimates that every 1,000 units will take 14 hours to produce. The annual machine hours and maintenance costs for the machine for the last four years have been as follows:
What is the estimated maintenance cost if production of the battery is 80% of maximum capacity (to the nearest $’000)?
A.$575,000
B.$593,000
C.$500,000
D.$735,000
请帮忙给出每个问题的正确答案和分析,谢谢!
第9题
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