吸收论(Absorption Approach)又称支出分析法,该理论建立的基础是凯恩斯主义的宏观经济分析,他把经济活动视为一个互相联系的整体,在这个整体中最重要的分析指标有四个,以下不属于其中的是()。
A、 国民支出
B、总需求
C、国民收入
D、总供给
A、 国民支出
B、总需求
C、国民收入
D、总供给
A.标志着量子力学体系的建立
B.否定经典力学的绝对时空观
C.是对量子假说的进一步发展
D.准确预见了海王星的存在
The following statements have been made in relation to activity-based costing:
(1) A cost driver is a factor which causes a change in the cost of an activity
(2) Traditional absorption costing tends to under-estimate overhead costs for high volume products
Which of the above statements is/are true?
A.1 only
B.2 only
C.Neither 1 nor 2
D.Both 1 and 2
According to a report by the American Heart Association, doctors should consider prescribing【5】aspirin for middle-aged people with a family history of, or【6】for, heart disease. (Risk factors include smoking, being more than 20 percent overweight, high blood pressure and lack of exercise. )
Aspirin is also a lifesaver during heart attacks. Paramedics now give it routinely, and experts urge anyone with chest pain,【7】if it spreads to the neck, shoulder or an arm, or is accompanied by sweating, nausea (恶心), lightheadedness and breathing difficulty to chew and【8】an aspirin tablet immediately.
When taking aspirin for heart attack,【9】the plain, uncoated variety. For even faster absorption, crush and mix with a little water. Speed of absorption is critical because most heart attack deaths occur【10】the first few hours after chest pain strikes.
(1)
A.expected
B.demanded
C.assigned
D.advised
The following scenario relates to questions 11–15.
Helot Co develops and sells computer games. It is well known for launching innovative and interactive role-playing games and its new releases are always eagerly anticipated by the gaming community. Customers value the technical excellence of the games and the durability of the product and packaging.
Helot Co has previously used a traditional absorption costing system and full cost plus pricing to cost and price its products. It has recently recruited a new finance director who believes the company would benefit from using target costing. He is keen to try this method on a new game concept called Spartan, which has been recently approved.
After discussion with the board, the finance director undertook some market research to find out customers’ opinions on the new game concept and to assess potential new games offered by competitors. The results were used to establish a target selling price of $45 for Spartan and an estimated total sales volume of 350,000 units. Helot Co wants to achieve a target profit margin of 35%.
The finance director has also begun collecting cost data for the new game and has projected the following:
Which of the following statements would the finance director have used to explain to Helot Co’s board what the benefits were of adopting a target costing approach so early in the game’s life-cycle?
(1) Costs will be split into material, system, and delivery and disposal categories for improved cost reduction analysis
(2) Customer requirements for quality, cost and timescales are more likely to be included in decisions on product development
(3) Its key concept is based on how to turn material into sales as quickly as possible in order to maximise net cash
(4) The company will focus on designing out costs prior to production, rather than cost control during live production
A.1, 2 and 4
B.2, 3 and 4
C.1 and 3
D.2 and 4 only
New "fake fat" products appeared on store shelves in the United States recently, but not everyone is happy about it. Makers of the products, which contain a compound called olestra, say food manufacturers can now eliminate. Critics, however, say the new compound can rob the body of essential vitamins and nutrients (营养物) and can also cause unpleasant side effects in some people. So it's up to consumers to decide whether the new fat-free products taste good enough to keep eating.
Chemists discovered olestra in the late 1960s, when they were searching for a fat that could be digested by infants more easily. Instead of finding the desired fat, the researchers created a fat that can't be digested at all.
Normally, special chemicals in the intestines(肠)"grab" molecules of regular fat and break them down so they can be used by the body. A molecule of regular fat is made up of three molecules of substances called fatting acids.
The fatty acids are absorbed by the intestines and bring with them the essential vitamins A, D, E and K. When fat molecules are present in the intestines with any of those vitamins, the vitamins attach to the molecules and are carried into the bloodstream.
Olestra, which is made from six to eight molecules of fatty acids, is too large for the intestines to absorb. It just slides through the intestines without being broke down. Manufacturers say it's the ability to slide unchanged through the intestines that makes olestra so valuable as a fat substitute. It provides consumers with the taste of regular at without any bad effects on the body. But critics say olestra can prevent vitamins A, D, E and K from being absorbed. It can also prevent the absorption of carotenoids(类胡萝卜素), compounds that may reduce the risk of cancer, heart disease, etc.
Manufacturers are adding vitamins A, D, E and K as well as carotenoids to their products now. even so, some nutritionists are still concerned that people might eat unlimited amounts of food made with the fat substitute without worrying about how many calories they are consuming.
We learn from the passage that olestra is a substance that______.
A.contains plenty of nutrients
B.renders foods calorie-free while retaining their vitamins
C.makes foods easily digestible
D.makes foods fat-free while keeping them delicious