第一篇：電大2012成本會計網(wǎng)考模擬考題(含答案)

成本會計網(wǎng)考模擬考題

一、單選題

1.定額法的主要缺點是（C）

A 只適用于大批生產(chǎn)的機械化制造業(yè) B 不便于成本分析

C 較其他成本計算方法核算工作量大

D 不能合理解決完工產(chǎn)品與月末在產(chǎn)品之間的費用分配問題 2.成本還原分配率的計算公式是（B）

A 本月所產(chǎn)半成品成本合計/本月產(chǎn)品成本所耗該種半成品費用

B 本月產(chǎn)品成本所耗上一步驟半成品費用/本月所產(chǎn)該種半成品成本合計 C 本月產(chǎn)品成本合計/本月產(chǎn)成品所耗半成品費用 D 本月產(chǎn)品所耗半成品費用/本月產(chǎn)成品成本合計 3.“廢品損失“賬戶月末（C）

A 如果有余額，余額一定在貸方 B 如果有余額，余額一定在借方 C 一定沒有余額

D 可能有借方或貸方余額 4.工業(yè)企業(yè)的（D），是按照生產(chǎn)組織的特點來劃分的。

A 單步驟生產(chǎn) B 復雜生產(chǎn) C 多步驟生產(chǎn) D 大量生產(chǎn)

5.下列各項中，必須作為待攤費用處理的是（A）

A 數(shù)額較大，受益期在1年以內(nèi) B 數(shù)額較大，受益期在1年以上 C 數(shù)額較大，受益期在6月以內(nèi) D 數(shù)額較大，受益期在3月以內(nèi)

6.采用分類法計算的各種產(chǎn)品成本（D）

A 比較準確 B 比較真實

C 能真正體現(xiàn)成本水平

D 其計算結(jié)果有著一定的假定性

7.在企業(yè)設(shè)置“燃料及動力”成本項目的情況下，生產(chǎn)車間發(fā)生的直接用于產(chǎn)品生產(chǎn)的燃料費用，應(yīng)借記的賬戶是（A）A “基本生產(chǎn)成本” B “原材料” C “燃料” D “制造費用”

8.用于生產(chǎn)產(chǎn)品構(gòu)成產(chǎn)品實體的原材料費用，應(yīng)計入下列賬戶（A）。A “基本生產(chǎn)成本” B “營業(yè)費用” C “制造費用” D “管理費用”

9.在企業(yè)生產(chǎn)產(chǎn)品成本中，“直接人工”項目不包括（D）。A 直接參加生產(chǎn)的工人的工資 B 按生產(chǎn)工人工資計提的福利費 C 直接參加生產(chǎn)的工人的計件工資

D 企業(yè)行政管理人員工資

10.計劃成本分配法，是將輔助生產(chǎn)費用按照提供勞務(wù)的數(shù)量和計劃單位成本（A）進行分配的方法。

A 在各受益單位之間

B 先通過交互分配算出輔助生產(chǎn)的實際費用分配率，再按其對外部的受益單位 C 在輔助生產(chǎn)車間以外的受益單位之間(交互分配法)D 在輔助生產(chǎn)車間之間 11.成本還原對象是（D）。A 各步驟半成品成本 B 產(chǎn)成品成本

C 最后步驟產(chǎn)成品成本

D 產(chǎn)成品成本中所耗上步驟半成品費用 12.定額成本與計劃成本的關(guān)系（B）。A 兩者是同一詞 B 兩者毫無關(guān)系

C 前者是根據(jù)現(xiàn)行定額計算的成本，后者是根據(jù)計劃期內(nèi)平均定額計算的成本 D 前者是根據(jù)計劃期內(nèi)平均定額計算的成本，后者是根據(jù)現(xiàn)行定額計算的成本 13.下列各項損失中，屬于廢品損失的是（A）。

A 入庫后發(fā)現(xiàn)的不可修復廢品的生產(chǎn)成本扣除殘料價值后的損失 B 產(chǎn)品入庫后由于保管不善發(fā)生的損失 C 可以降價出售的不合格品的降價損失 D 出售以后發(fā)現(xiàn)的廢品所發(fā)生的一切損失 14.原材料脫離定額差異是（B）。A 價格差異

B 數(shù)量差異

C 原材料成本差異 D 一種定額變動差異

15.“輔助生產(chǎn)成本”總賬一般（D）設(shè)立明細賬。A 按成本項目 B 只能按車間 C 只能按產(chǎn)品品種

D 按車間以及產(chǎn)品和勞務(wù) 16.分步法適用于（D）。A 大量大批生產(chǎn)(分類法)B 單件小批生產(chǎn) C 單步驟生產(chǎn)

D 大量大批多步驟生產(chǎn)

17.產(chǎn)品成本計算的基本方法和輔助方法的劃分依據(jù)是（D）。A 成本計算對象 B 生產(chǎn)組織特點 C 成本計算是否簡便

D 對于計算實際成本是否必不可少

18.工業(yè)企業(yè)的（）生產(chǎn)，是按照工藝過程的特點來劃分的。A 簡單生產(chǎn) B 大量生產(chǎn) C 成批生產(chǎn) D 單件生產(chǎn)

19.下列賬戶中，不屬于與“待攤費用”賬戶貸方對應(yīng)的賬戶是（B）。A “管理費用”

B “廢品損失” C “制造費用” D “輔助生產(chǎn)成本”

20.分工序計算在產(chǎn)品完工率的計算公式的分子是（D）。A 所在工序工時定額

B 所在工序工時定額的50% C 所在工序累計工時定額

D 以前各工序累計工時定額加本工序工時定額的50% 21.狹義在產(chǎn)品包括（A）。A 正在車間加工的在產(chǎn)品

B 需進一步加工的半成品 C 對外銷售的自制半成品 D 產(chǎn)成品

22.成本還原就是從最后一個步驟起，把各步驟所耗上一步驟半成品的綜合成本，按照（C）逐步分解，還原算出按原始陳本項目反映的產(chǎn)成品成本。A 本月所耗半成品成本的結(jié)構(gòu) B 本月完工產(chǎn)品成本的結(jié)構(gòu)

C 上一步驟所產(chǎn)該種半成品成本的結(jié)構(gòu) D 上一步驟月末在產(chǎn)品成本的結(jié)構(gòu)

23.月末在產(chǎn)品按定額成本計價法適用于（C）。

A 各月末在產(chǎn)品數(shù)量較大，月初、月末數(shù)量變化較大的產(chǎn)品

B 各月末在產(chǎn)品數(shù)量大，各月末在產(chǎn)品數(shù)量變化也大，產(chǎn)品成本中各項費用的比重相差不多的產(chǎn)品

C 各項消耗定額比較準確、穩(wěn)定，各月末在產(chǎn)品數(shù)量變化不大的產(chǎn)品 D 各項消耗定額比較準確、穩(wěn)定，各月末在產(chǎn)品數(shù)量變動較大的產(chǎn)品

24.某工業(yè)企業(yè)采用盤存法計算定額原材料費用。甲產(chǎn)品期初在產(chǎn)品30件，本期完工160件，期末在產(chǎn)品15件；甲產(chǎn)品原材料計劃單位成本10元；定額原材料費用為（A）。A 1450元 B 1600元 C 1750元 D 1900元

25.某產(chǎn)品生產(chǎn)由三個生產(chǎn)步驟組成。采用平行結(jié)轉(zhuǎn)分步法計算產(chǎn)品成本，需要進行成本還原的次數(shù)是（C）。A 2次 B 3次

C 0次 D 4次

26.某種產(chǎn)品經(jīng)兩道工序加工而成。其原材料分兩道工序在每道工序開始時一次投入：第一工序原材料消耗定額30千克，第二工序原材料消耗定額20千克。據(jù)此算出第二工序在產(chǎn)

品完工率為（C）。A 20% B 40% C 80% D 100% 27.某產(chǎn)品生產(chǎn)分兩個步驟，采用逐步結(jié)轉(zhuǎn)分步法計算成本。本月第一步驟完工入庫的半成品為10 000元，本月第二步驟領(lǐng)用的半成品成本為8 000元，本月發(fā)生的其他生產(chǎn)費用為12 000元，月初、月末在產(chǎn)品成本分別為2 000和1 600元。據(jù)此計算的該產(chǎn)品產(chǎn)成品成本為（C）。A 22 400 B 21 800 C 20 400 D 19 600 28.某產(chǎn)品經(jīng)三道工序加工而成。每道工序的工時定額分別為15小時、25小時、10小時。各道工序在產(chǎn)品在本道工序的加工程度按工時定額的50%計算。第三道工序的累計工時定額為（C）。A 10小時 B 50小時

C 45小時 D 40小時

29.計入產(chǎn)品成本的費用是（D）。A 管理費用 B 財務(wù)費用 C 營業(yè)費用

D 生產(chǎn)費用

30.技術(shù)經(jīng)濟指標變動對產(chǎn)品成本的影響主要表現(xiàn)在對（B）指標的影響。A 產(chǎn)品總成本

B 產(chǎn)品單位成本 C 產(chǎn)品產(chǎn)量

D 產(chǎn)品總成本和產(chǎn)品產(chǎn)量

二、多選題

31.主要產(chǎn)品單位成本報表的作用有（ABC）

A 可以按照成本項目考核主要產(chǎn)品單位成本計劃的執(zhí)行結(jié)果

B 可以分析本期實際單位成本比上年實際、歷史先進水平的差距和變化情況 C 可以分析和考核主要技術(shù)經(jīng)濟指標的執(zhí)行情況 D 可以查明單位成本變動的具體原因 E 以上均正確

32.按照固定的系數(shù)分配同類產(chǎn)品內(nèi)各種產(chǎn)品成本的方法（ABC）

A 是分類法的一種 B 是一種簡化的分類法 C 也叫系數(shù)法

D 是一種單獨的成本計算方法 E 是一種間接計入費用的方法

33.企業(yè)內(nèi)部各級成本會計機構(gòu)之間的組織分工有（CD）

A 按成本會計的職能分工

B 按成本會計的對象分工 C 集中工作方式 D 分散工作方式 E 統(tǒng)一工作方式

34.采用分項結(jié)轉(zhuǎn)法結(jié)轉(zhuǎn)半成品成本的優(yōu)點是（ACD）

A 不需要進行成本還原 B 成本核算手續(xù)簡便

C 能夠真實的反映產(chǎn)品成本結(jié)構(gòu)

D 便于從整個企業(yè)的角度考核和分析產(chǎn)品成本計劃的執(zhí)行情況 E 便于各生產(chǎn)步驟完工產(chǎn)品的成本分析

35.下列各項損失中，不屬于廢品損失的有（BCDE）

A 產(chǎn)品入庫以后發(fā)現(xiàn)的生產(chǎn)中的廢品損失

B 產(chǎn)品入庫以后發(fā)現(xiàn)的由于保管不善發(fā)生的廢品損失 C 降價出售不合格品的降價損失

D 產(chǎn)品銷售后發(fā)現(xiàn)的廢品由于包退發(fā)生的損失 E 產(chǎn)品銷售后發(fā)現(xiàn)的廢品由于包換發(fā)生的損失 36.工業(yè)企業(yè)成本核算的一般程序包括（ABCD）

A 對企業(yè)的各項支出、費用進行嚴格地審核和控制

B 正確劃分各個月份的費用界限，正確核算待攤費用和預提費用 C 將生產(chǎn)費用在各個產(chǎn)品之間進行分配和歸集

D 將生產(chǎn)費用在本月完工產(chǎn)品與月末在產(chǎn)品之間進行分配和歸集 E 做好定額的制定和修訂工作

37.在按分批法計算產(chǎn)品成本時，各批生產(chǎn)成本明細賬上（CDE）

A 只反映報告月份以前累計發(fā)生的費用 B 只登記報告月份發(fā)生的費用 C 包括報告月份發(fā)生的費用

D 包括報告月份以前累計發(fā)生的費用

E 既反映完工產(chǎn)品成本，又反映在產(chǎn)品成本

38.影響可比產(chǎn)品成本降低率變動的因素可能有（ABD）

A 產(chǎn)品產(chǎn)量 B 產(chǎn)品單位成本 C產(chǎn)品價格

D 產(chǎn)品品種結(jié)構(gòu) E 產(chǎn)品質(zhì)量

39.成本計算方法應(yīng)根據(jù)（BCD）來確定。

A 產(chǎn)品產(chǎn)量

B 生產(chǎn)組織的特點 C 生產(chǎn)工藝的特點 D 成本管理要求 E 生產(chǎn)規(guī)模大小

40.計算和分析脫離定額成本差異主要包括（ABC）

A 直接材料脫離定額差異 B 直接人工費用脫離定額差異 C 制造費用脫離定額差異 D 管理費用脫離定額差異 E 期間費用脫離定額差異

三、判斷題

41.連環(huán)替代法可以測量各相關(guān)因素的影響程度，有利于查明原因，分清責任，評估業(yè)績，并針對問題提出相應(yīng)的措施。（√）

42.如果工藝上耗用的動力不多，為了簡化核算，可不設(shè)置“燃料及動力”成本項目，可將工藝用的動力費用計入“制造費用”成本項目。（√）

43.采用分批法計算產(chǎn)品成本，一般不需要分配在產(chǎn)品成本。（√）

44.生產(chǎn)車間耗用低值易耗品，采用分次攤銷法時，應(yīng)借記“基本生產(chǎn)成本”，貸記“原材料”。（×）

45.采用分類法計算產(chǎn)品成本時，類內(nèi)各種產(chǎn)品的生產(chǎn)費用，不管是直接生產(chǎn)費用還是間接生產(chǎn)費用，都是分配計入產(chǎn)品成本的。（√）

46.“廢品損失”賬戶上的廢品凈損失，月末均應(yīng)由本月同種產(chǎn)品的成本負擔。（√）47.各月月末在產(chǎn)品結(jié)存數(shù)量較少，或者雖然在產(chǎn)品結(jié)存數(shù)量較多，但各月月末在產(chǎn)品數(shù)量穩(wěn)定，起伏不大的產(chǎn)品，生產(chǎn)費用的分配可以采取不計在產(chǎn)品成本法。（×）

48.采用定額法時，原材料脫離定額的差異不包括原材料的價格差異或原材料的成本差異。（√）

49.“制造費用”賬戶 “制造費用”成本項目是同一回事。（×）

50.某企業(yè)有機修車間和供電車間兩個輔助生產(chǎn)車間，機修車間本月發(fā)生費用為42 000元，提供了4 200工時的勞務(wù)，其中供電車間耗用200工時；供電車間本月發(fā)生費用98 000元，提供了42 000度電，其中機修車間耗電2 000度。如果采用直接分配法，則修理費的分配率為10元/小時。（×）

51.在產(chǎn)品按定額成本計價法，適用于定額管理基礎(chǔ)較好，各項消耗定額或費用定額比較準確、穩(wěn)定，而且各月在產(chǎn)品數(shù)量變動較大的產(chǎn)品。（×）

52.正確確定財產(chǎn)物資的計價和價值結(jié)轉(zhuǎn)方法是成本核算的基礎(chǔ)工作。（×）53.要素費用中的利息費用和租金，不是產(chǎn)品成本的組成部分。（√）54.廢品損失的內(nèi)容包括要扣除回收的廢品殘料價值。（√）55.分步法的成本計算對象為各種產(chǎn)品的生產(chǎn)步驟和產(chǎn)品品種。（√）56.產(chǎn)品的實際生產(chǎn)成本包括廢品損失和停工損失。（√）57.考勤記錄一般采用考勤簿的形式或考勤卡片形式。（√）

58.加班加點工資既有可能是直接計入費用，又可能是間接計入費用。（√）59.成本報表包括財務(wù)費用明細表。（√）

60.外購動力費用的分配，在有儀表記錄的情況下，應(yīng)根據(jù)儀表所示耗用動力的數(shù)量以及動力的單價計算。（√）

第二篇：2012年電大英語模擬考題(五)

2012年電大英語模擬考題

（五）Test 5 第一部分：交際用語（共10小題；每小題1分，滿分10分）1.— How was your trip to London, Jane? — _______ A.Oh, wonderful indeed.B.I went there alone.C.The guide showed me the way.D.By plane and by bus.2.— Hey, Tom, what’s up? — _______ A.Yes, definitely!

B.Oh, not much.C.What is happening in you life? D.You are lucky.3.— Do you mind my smoking here? — ______ A.No, thanks.B.Yes, I do.C.Yes, I’d rather not.D.Good idea.4.— David injured his leg playing football yesterday.— Really? ______ A.Who did that?

B.What’s wrong with him? C.How did that happen?

D.Why was he so careless?

5.— This box is too heavy for me to carry upstairs.— _______ A.You may ask for help.B.Let me give you a hand.C.Please do me a favor.D.I’d come to help

6.— How are you feeling? — Much better._______ A.Thanks for coming to see me.B.You look great.C.You are so kind.D.Don’t mention it.7.— Oh, Betty, we will be having a buffet party next Saturday, and we’d like you to join us.— _______, Susan.What’s the occasion? What time do you want me to come? A.I’d love to

B.No way C.By no means

D.I’m afraid not 8.— Tomorrow is my birthday.— _______ A.Oh, I have no idea.B.I’m glad you like it.C.Many happy returns of the day!D.You must be very happy.9.— Could you be so kind as to turn down that rock “n” roll? I’m preparing for tomorrow’s exam.— _______ A.It’s none of your business.B.What are you doing? C.Sure.Sorry to disturb you.D.No, I don’t think so.10.— Are you getting a new flat this year? — _______ I can’t afford to pay my bills, let alone buy a new flat.A.Without question.B.You must be joking.C.Good idea!

D.Are you sure?

1-5: ABBCB 6-10: AACCB 國睿教育 第二部分：閱讀理解（共15小題；每小題2分，滿分30分）

Passage 1 Many people who work in London prefer to live outside it, and to go in to their offices or schools every day by train, car or bus, even though this means they have to get up early in the morning and reach home late in the evening.One advantage of living outside London is that houses are cheaper.Even a small flat in London without a garden costs quite a lot to rent.With the same money, one can get a little house in the country with a garden of one’s own.Then, in the country one can really get away from the noise and hurry of busy working lives.Even though one has to get up earlier and spend more time in trains or buses, one can sleep better at night and during weekends and on summer evenings, one can enjoy the fresh, clean air of the country.If one likes gardens, one can spend one’s free time digging, planting, watering and doing the hundred and one other jobs which are needed in a garden.Then, when the flowers and vegetables come up, one has got the reward together with those who have shared the secret of Nature.Some people, however, take no interest in country things: for them, happiness lies in the town, with its cinemas and theatres, beautiful shops and busy streets, dance-halls and restaurants.Such people would feel that their life was not worth living if they had to live it outside London.An occasional walk in one of the parks and a fortnight’s(two weeks)visit to the sea every summer is all the country they want: the rest they are quite prepared to leave to those who are glad to get away from London every night.11.Which of the following statements is NOT true? A.People who love Nature prefer to live outside the city.B.All the people who work in London prefer to live in the country.C.Some people enjoying city life prefer to work and live inside London.D.Many nature lovers, though working in London, prefer to live outside the city.12.With the same money needed for _______, one can buy a little house with a garden in the country.A.getting a small flat with a garden B.having a small flat with a garden C.renting a small flat without a garden D.buying a small flat without a garden

13.When the garden is in blossom, the one _______ has been rewarded.A.living in the country

B.having spent time working in the garden C.having a garden of his own D.having been digging, planting and watering

14.People who think happiness lies in the city life would feel that _______ if they had to live outside London.A.their life was meaningless

B.their life was invaluable C.they didn’t deserve a happy life

D.they were not worthy of their happy life

15.The underlined phrase get away from in the 3rd paragraph refers to _______.A.deal with B.do away with C.escape from D.prevent from

11-15: BCBAC

Passage 2 By definition, heroes and heroines are men and women distinguished by uncommon courage, achievements, and self-sacrifice made most for the benefits of others-they are people against whom we measure others.They are men and women recognized for shaping our nation’s consciousness and development as well as the lives of those who admire them.Yet, some people say that ours is an age where true heroes and heroines are hard to come by, where the very idea of heroism is something beyond us – an artifact of the past.Some maintain, that because the Cold War is over and because America is at peace, our age is essentially an unheroic one.Furthermore, the overall crime rate is down, poverty has been eased by a strong and growing economy, and advances continue to be made in medical science.Cultural icons are hard to define, but we know them when we see them.They are people who manage to go beyond celebrity（明星）, who are legendary, who somehow manage to become mythic.But what makes some figures icons and others mere celebrities? That’s hard to answer.In part, their lives have the quality of a story to tell.For instance, the beautiful young Diana Spencer who at 19 married a prince, renounced marriage and the throne, and died at the moment she found true love.Good looks certainly help.So does a special indefinable charm, with the help of the media.But nothing confirms an icon more than a tragic death – such as Martin Luther King, Jr., John F.Kennedy, and Princess Diana.16.The passage mainly deals with _______.A.life and death

B.heroes and heroines C.heroes and icons

D.icons and celebrities 國睿教育 17.Heroes and heroines are usually _______.A.courageous

B.good example to follow C.self-sacrificing

D.all of the above

18.Which of the following statements is wrong? A.Poverty in America has been eased with the economic growth.B.Superstars are famous for being famous.C.One’s look can contribute to being famous.D.Heroes and heroines can only emerge in war times.19.Beautiful young Diana Spencer found her genuine love _______.A.when she was 19

B.when she became a princess C.just before her death

D.after she gave birth to a prince

20.What is more likely to set an icon’s status? A.Good looks.B.Tragic and early death.C.Personal attraction.D.The quality of one’s story.16-20: CDDCB

Passage 3 Shyness is the cause of much unhappiness for a great many people.Shy people are anxious and self-conscious;that is, they are excessively concerned with their own appearance and actions.Worrisome thoughts are constantly occurring in their minds: what kind of impression am I making? Do they like me? Do I sound stupid? Am I wearing unattractive clothes? It is obvious that such uncomfortable feelings must negatively affect people.A person’s conception of himself or herself is reflected in the way he or she behaves, and they way a person behaves affects other people’s reactions.In general, the way people think about themselves has a profound effect on all areas of their lives.Shy people, having low self-esteem, are likely to be passive and easily influenced by others.They need reassurance that they are doing “the right thing.” Shy people are very sensitive to criticism;they feel it confirms their feelings of inferiority.They also find it difficult to be pleased by compliment with a statement like this one, “You’re just saying that to make me feel good.I know it’s not true.” It is clear that while self-awareness is a healthy quality, overdoing it is harmful.Can shyness be completely eliminated, or at least reduced? Fortunately, people can overcome shyness with determined and patient efforts in building self-confidence.Since shyness goes hand in hand with a lack of self-esteems, it is important for people to accept their weakness as well as their strengths.Each one of us is a unique, worthwhile individual, interested in our own personal ways.The better we understand ourselves, the easier it becomes to live up to our full potential.Let’s not allow shyness to block our chances for a rich and fulfilling life.21.What does the author try to prove by citing “what kind of impression am I making?”

A.Shy people benefit from their caring about their appearance.B.People’s shyness made them care too much about their appearance and actions.C.It’s natural that shy people don’t believe other’s compliments.D.Shy people think they are different from others.22.According to the writer, self-awareness is _______.A.a good quality

B.the cause of unhappiness C.harmful to people

D.a weak point of shy people

23.When being praised, shy people feel that it is _______.A.good

B.unreal

C.very reasonable D.harmful

24.Which of the following statements is true according to the passage? A.Shyness helps us to develop our potential.B.Shyness enables us to understand ourselves better.C.Shyness can block our chances for a rich life.D.Shyness has nothing to do with lack of self-esteem.25.It can be inferred from the passage that shy people _______.A.should find more of their weakness

B.should understand themselves in the right way C.had better ignore their weakness

D.can get rid of their shyness while maintaining low self-esteem

21-25: BABCB

第三部分：詞匯與結(jié)構(gòu)（共20小題；每小題1分，滿分20分）26.The manager will not _______ us to use his car.A.have

B.let

C.agree

D.allow

27._______ her and then try to copy what she does.A.Mind

B.See

C.Stare at D.Watch

28.Will you _______ me a favor, please? A.do

B.make

C.bring

D.give

29.It’s bad _______ for you to smoke in the public places where smoking is not allowed.A.behavior

B.action

C.manner D.movement

國睿教育 30.— It’s a good idea.But who’s going to _______ the plan? — I think John and Peter will.A.carry out

B.get through

C.take in D.set aside

31.Before the final examination, some students have shown _______ of tension.They even have trouble in sleeping.A.anxiety

B.marks

C.signs

D.remarks

32.The problem is not _______ so easy as you think.It’s far from being settled.A.hardly B.almost

C.nearly

D.scarcely

33.— It’s time to tidy your room, Harry!— See the tidy room, Mum!_______ is where it should be.A.Something B.Anything C.Everything

D.Nothing

34.— What will you buy for your boyfriend’s birthday? — I want to buy a _______ wallet for him.A.black leather small

B.small black leather C.small leather black

D.black small leather

35.The young actor who had been thought highly of _______ to be a great disappointment.A.turned up B.turned out

C.turned down D.turned in

36.He is fond of playing _______ piano while his brother is interested in listening to _______ music.A./;the B./;/

C.the;/

D.the;the

37.— Don’t you feel surprised to see George at the meeting? — Yes.I really didn’t think he _______ here.A.has been B.had been C.would be D.would have been

38.Children under fifteen are not permitted to see such kind of movies _______ bad for their mental development.A.that is

B.which is C.as is

D.what are

39.— Nancy was badly injured in the accident yesterday and she was sent to hospital.— Oh, really? I _______.I _______ visit her.A.didn’t know;will go to

B.don’t know;will go to C.didn’t know;am going to

D.haven’t known;am going to

國睿教育 40.— Take this medicine twice a day, Peter? — Do I have to take it? It _______ so terrible.A.is tasting B.is tasted

C.tastes D.has tasted

41.The young _______ interested in pop music.A.is

B.have

C.has

D.are

42.Important _______ his discovery might be, it was regarded as a matter of no account in his time.A.when

B.until

C.as

D.although

43.— Why does he look sad? — There are so many problems _______.A.remaining to settle

B.remained settling C.remaining to be settled

D.remained to be settled

44.— The physics exam is not difficult, is it? — _______.Even Harry _______ to the top students failed in it.A.Yes;belongs B.No;belonged C.Yes;belonging D.No;belonging

45._______ tomorrow’s lessons, Frank has no time to go out with his friends.A.Not preparing B.Not having prepared C.Not to prepare D.Being not prepared

26-30: DDAAA 31-35: CCCBB 36-40: CCCAC 41-45: DCCCB

第四部分：完形填空（共10小題；每小題1分，滿分10分）

It is always interesting to visit another country, especially for those who have never traveled a great deal.Foreign 46 can be very educational for anyone if he is interested enough to make preparations beforehand.Learning the language of the new country would be difficult for the traveler, 47 the benefits of such an effort would become obvious immediately 48 his arrival.It may not seem important to him when he comfortably stays at home, but knowing how to 49 a meal or book a room is necessary for the newcomer in a strange country.Without knowing the language, it is very difficult 50 the stranger to understand the people of the new country and their customs.Of course, in our small world it is often possible to find someone

understands our own, but this is only second-best for the traveler.To be sure, he can see places and things 52 the use of a language, but places and things 53 not the heart of any country.To get the greatest benefit from a trip 54 another country, it is how important for the visitor to 55 an understanding of the language.國睿教育 46.A.travel

B.country

C.language D.people 47.A.when B.so

C.and

D.but 48.A.on

B.before

C.while

D.at 49.A.buy

B.order

C.eat

D.book 50.A.of

B.to

C.for

D.in 51.A.who

B.where

C.which

D.whom 52.A.without

B.with

C.by

D.that 53.A.is

B.are

C.were

D.had 54.A.of

B.in

C.to

D.on 55.A.has

B.having

C.had

D.have

46-50: ADABC 51-55: AABCD

第五部分：英翻漢（滿分15分）

56.The more passions we have, the more happiness we are likely to experience.57.Each time history repeats itself, the price goes up.58.In an age of plenty, we feel spiritual hunger.59.If you decided to learn a new language, you would have to dedicate yourself wholeheartedly to the cause.60.Karsh was praised as a master portraitist, often working in black and white, influenced by great patient painters of the past.56.我們的激情越多，我們有可能體驗到的快樂就越多。57.歷史每重演一次，代價就增加（一分）。

58.在這個物質(zhì)財富充裕的時代，我們感到精神上的饑渴。59.如果你決定學一門新的語言，你必須全身心地投入。60.卡什被人們譽為人像大師，由于受到歷史上一些著名畫家的影響，他在拍攝中經(jīng)常運用黑白攝影。

第六部分：寫作（滿分15分）

Bad Manners in Public 1．列舉人們在公共場所的不良現(xiàn)象。

2．對其中某一種現(xiàn)象陳述你的看法，并簡單說明理由。

Although we consider ourselves as highly advanced being living in a civilized society, bad manners can still be found here and there.For example, some cyclists run the red traffic lights, many passengers litter waste papers and plastic bags in public places, and some tourists scrabble in tourists attractions, let alone spit on the street.In the cinema, some audience talk loudly on cell phones in front of others.I’m strongly against talking loudly in the cinema, for this behavior shows no respect at all to others;what’s worse, it upsets the audience who are in the mood of having fun.湖北國睿教育提供

官網(wǎng)：004km.cn

聯(lián)系電話：***

第三篇：2012年電大英語模擬考題(二)

2012年電大英語模擬考題

（二）Test 2

第一部分：交際用語（共10小題；每小題1分，滿分10分）1.—Who’s that speaking? —This is Tom ____________ A.speaks

B.spoken

C.speaking D.saying

2.—I’m sorry.I lost the key.—____________ A.Well, it’s OK.B.No, it’s all right.C.You are welcome.D.You are wrong.3.—It’s rather cold in here.Do you mind if I close the window? —____________ A.Yes, please.B.No, go ahead.C.Sure, please.D.I don’t like it.4.—____________ —He teaches physics in a school.A.What does your father want to do? B.Who is your father? C.What is your father?

D.Where is your father now?

5.—Excuse me, how much is the jacket? —It’s 499 Yuan.____________.A.Oh, no.That’s OK!

B.How do you like it? C.Which do you prefer?

D.Would you like to try it on?

6.—____________ —Well, they got there last Wednesday.So about a week.A.When did your parents arrive at Paris? B.How long have your parents been in Paris? C.Did your parents arrive at Paris last Wednesday? D.When will your parents go to Paris?

7.—How often do you go dancing? —____________ A.I will go dancing tomorrow.B.Yesterday.C.Every other day.D.I’ve been dancing for a year.國睿教育 8.—You know, I have three kids now.—____________ A.Well, I’ve grown a mustache.B.That’s terrific!C.Say, you’ve really changed your hair.D.Well, I gave up drinking.9.—How about going to dinner at the Mexican restaurant tonight? —____________ A.Forget it.B.Sorry, I like Mexican food.C.That’s great!

D.Glad you like it.10.—Madam, do all the buses go downtown? —____________ A.Wow, you got the idea.B.No, never mind.C.Pretty well, I guess.D.Sorry, I’m new here.1-5 CABCD

6-10 BCBCD

第二部分：閱讀理解（共15小題；每小題2分，滿分30分）

Passage 1 Sixteen-year-old Maria was waiting in line at the airport in Santo Domingo.She was leaving her native country to join her sister in the United States.She spoke English very well.Though she was very happy she could go abroad, she was feeling sad at leaving her family and fiends.As she was thinking all about this, she suddenly heard the airline employee asking her to pick up her luggage and put it on the scales（稱）.Maria pulled and pulled.The bag was too heavy and she just couldn’t lift it up.The man behind her got very impatient.He, too, was waiting to check in his luggage.“What’s wrong with this girl?” He said, “Why doesn’t she hurry up?” He moved forward and placed his bag on the counter, hoping to check in fist.He was in a hurry to get a good seat.Maria was very angry, but she was very polite.And in her best English she said, “Why are you so upset? There are enough seats for everyone on the plane.If you are in such a hurry, why can’t you give me a hand with my luggage?”

The man was surprised to hear Maria speak English.He quickly picked up her luggage and stepped back.Everyone was looking at him with disapproval.(224 words)

11.Maria’s story happened ________.A.when she was leaving America B.on her way back to Santo Domingo C.before she left the USA

D.when she arrived at the airport

12.You believer that the work of the airline employee mentioned in the story is to _______ at the airport.A.help carry people’s luggage B.ask people to pick up the luggage C.check people’s luggage

D.take care of people’s luggage 13.“Why are you so upset?” Maria said to the man.She wanted to tell him that he should not be _______.A.surprised

B.sad

C.unhappy

D.sorry

14.“Everyone was looking at him with disapproval.” This sentence means that the people around felt _______.A.worried about Maria

B.worried about the man C.sorry for Maria’s manners

D.sorry for the man’s manners

15.The author mentioned Maria’s age at the beginning of the story in order to show that _________.A.she was young but behaved properly

B.she would not have left home alone C.everyone around her was wrong

D.it was not good that nobody offered to help her

11-15 DCCDA

Passage 2 There are three kinds of goals: short-term, medium-range and long-term goals.Short-term goals are those that usually deal with current activities, which we can apply on a daily basis.Such goals can be achieved in a week or less, or two weeks, or possibly, months.It should be remembered that just as a building is no stronger than its foundation, long-term goals cannot amount to very much without the achievement of solid short-term goals.Upon completing our short-term goals, we should date the occasion and then add new short-term goals that will build on those that have been completed.The intermediate goals build on the foundation of the short-term goals.They might deal with just one term of school or the entire school year, or they could even extend for several years.Any time you move a step at a time, you should never allow yourself to become discouraged or overwhelmed.As you complete each step, you will enforce the belief in your ability to grow and succeed.And as your list of completion dates grow, your motivation and desire will increase.Long-term goals may be related to our dreams of the future.They might cover five years or more.Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.(221 words)16.Our long-term goals mean a lot ____________.A.If we cannot reach solid short-term goals

B.If we complete the short-term goals C.If we have dreams of the future

D.If we put forward some plans

國睿教育 17.New short-term goals are built upon ____________.A.a daily basis

B.your achievement in a week C.current activities

D.the goals that have been completed

18.When we complete each step of our goals, ____________.A.we will win final success

B.we are overwhelmed C.we should build up confidence of success

D.we should have strong desire for setting new goals

19.What is the main idea of this passage? ____________ A Life is a dynamic thing.B.we should set up long-term goals C.Different kinds of goals in life.D.The limitation of long-term goals.20.Which of the following statements is wrong according to the passage? ____________ A.The long-term goals cannot amount to very much without the achievement of solid short-term goals B.The intermediate goals build on the foundation of the short-term goals.C.Life is a static thing, thus we should never allow a long-term goal to limit us or our course of action.D.We should often add new short-term goals to those which have been completed.16-20 BDCCC

Passage 3 Britain and France are separated by the English Channel, a body of water that can be crossed in as few as 20 minutes.But the cultures of the two countries sometimes seem to be miles apart.thLast Thursday Britain and France celebrated the 100 anniversary（周年紀念）of the signing of a friendship agreement called the Entente Cordiality.The agreement marked a new beginning for the countries following centuries of wars and love-hate partnership.But their relationship has been ups and downs over the past century.Just last year, there were fierce disagreements over the Iraq war-which British Prime Minister Tony Blair supported despite French President Jacques Chirac speaking out against it.This discomfort is expressed in Blair and Chirac’s body language at international meetings.While the French leader often greets German Chancellor Gerhard Schroeder with a hug（擁抱）, Blair just receives a handshake.However, some political experts say the war in Iraq could in fact have helped ties.The history of divisions may well be because of the very different ways in which the two sides see the world.But this doesn’t stop 12 million Britons taking holidays in France each year.However, only 3 million French come in the opposite direction.Surveys（調(diào)查）show that most French people feel closer to the Germans than they do to the British.And the research carried out in Britain has found that only a third of the population believes the French can be trusted.Perhaps this bad feeling comes because the British dislike France’s close relationship with Germany, or because the French are not happy with Britain’s close links with the US.Whatever the answer is, as both sides celebrate 100 years of “doubtful friendship”, they are at least able to make jokes about each other.Here’s one: What’s the best thing about Britain’s relationship with France? The English Channel.(320 words)

21.For centuries, the relationship between Britain and France is ____________.A.friendly B.impolite C.brotherly D.a mixture of love and hate

22.The war in Iraq does ____________ to the relationship between France and Britain.A.good

B.harm

C.neither good nor harm

D.both good and harm

23.The British are not so friendly to ____________ and the French are not so friendly to ____________.A.Germany;America

B.America;Germany C.Germany;Germany

D.America;America

24.____________ are more interested in having holidays in ____________.A.American people?Britain

B.British people ? Germany C.French people ? Britain

D.British people ? France

25.What does the last sentence mean? A.As long as the English Channel exists, no further disagreement will form between France and Britain.B.The English Channel can prevent anything unfriendly happening in both France and Britain.C.France and Britain are near neighbors, and this will help balance the relationship between them.D.The English Channel is the largest enemy between France and Britain.21-25 DDADC

國睿教育 第三部分：詞匯與結(jié)構(gòu)（共20小題；每小題1分，滿分20分）

26.I don’t know the park, but it’s ______ to be quite beautiful.A.said

B.told

C.spoken

D.talked

27.Mike is better than Peter ______ swimming.A.for

B.at

C.on

D.in 28.The baby is hungry, but there’s ______ milk in the bottle.A.little

B.a little

C.few

D.a few

29.Nancy is ______ girl.A.a eighteen-year-old

B.an eighteen-years-old C.a eighteen-years-old

D.an eighteen-year-old

30.Harry, who had failed in the final exam, had a great worry ______ his mind.A.on

B.in

C.with

D.at

31.Do you know the man ______ under the apple tree? A.lay

B.lain

C.lying

D.laying

32.—Is the library ______ now? —No, it’s ______.A.open;close

B.opening;losing

C.open;closed D.opened;closed

33.—When shall we meet again? —______ it any day you like.It’s all the same to me.A.Do

B.Get

C.Meet

D.Make

34.______ girl dressed ______ black is her sister Rose.A.A;in

B.A;on

C.The;on D.The;in

35.Although he did not know London well, he made his way ______ to the airport.A.easy enough B.enough C.easily enough D.enough easily

36.Two thousand dollars ______ enough for the car.A.being

B.were

C.are

D.is

37.They have learned about ______ in recent years.A.several hundreds English words

B.hundreds of English words C.hundred of English words

D.several hundred English word

38.With his work completed, the manager stepped back to his seat, feeling pleased ______ he was a man of action.A.which

B.that

C.what

D.whether

39.—______? — She’s our history teacher.A.What’s she

B.Where does the woman work C.Who is she

D.How is the woman

國睿教育 40.Today’s weather is ______ worse than yesterday’s.A.very B.much

C.very much

D.much too

41.It is said that ______ boys in your school like playing football in their spare time, though others prefer basketball.A.quite a lot B.quite a few C.quite a bit D.quite a little

42.— What’s his mother like? —______.A.She’s very happy

B.She’s at home C.She likes watching TV

D.She’s tall and thin

43.The new order means ______ overtime.A.works

B.worked

C.to work D.working

44.She has two best friends.______ of them is in the country.A.All

B.Both

C.No one D.Neither

45.I was giving a talk to a large group of people, the same talk I ______ to half a dozen other groups before.A.was giving

B.am giving

C.had given D.have given

26-30 ABADA 31-35 CCDDC 36-40 DBBCB 41-45 BDDDC

第四部分：完形填空（共10小題；每小題1分，滿分10分）

Many students find the experience of attending university lectures to be a confusing and frustrating experience.The lecturer speaks for one or two hours, perhaps 46 the talk with slides, writing up important information on the blackboard, 47 reading material and giving out assignment.The new student sees the other students continuously writing on notebooks and 48 what to write.Very often the student leaves the lecture with notes which do not catch the main points and 49 become hard even for the students to understand.Most institutions provide courses which assist new students to develop the skills they need to be 50 listeners and not-takers.If these are unavailable, there are many useful study-skills guides which 51 learners to practice these skills independently.In all cases it is important to 52 the problem before actually starting your studies.It is important to acknowledge that most students have difficulty

acquiring the language skills required in college study.One way of 54 these difficulties is to attend the language and study-skills classes which most institutions provide throughout the academic year.Another basic strategy is to find a study partner 55 it is possible to identify difficulties, exchange ideas and provide support.46.A.extending B.illustrating C.performing

D.conducting

47.A.attributing B.contributing C.distributing D.explaining

48.A.suspects B.understands C.wonders

D.convinces

49.A.what B.those

C.as

D.which

50.A.effective B.passive

C.relative

D.expressive

51.A.enable B.stimulate

C.advocate D.prevent

52.A.evaluate B.acquaint C.tackle

D.formulate

53.A.in

B.on

C.of

D.with

54.A preventing B.withstanding C.sustaining

D.overcoming

55.A.in that B.for which

C.with whom

D.such as

46-50 BCCDA 51-55 ACADC

第五部分：英翻漢（滿分15分）

56.Apples here like water and sunshine.57.Tom was such a hardworking student that he soon came out first in the class.58.Ted and William have lived under the same roof for five years.59.You needn’t go there anymore.He already knows about it.60.As is known to all, China is a developing country.56.這里的蘋果喜歡水和陽光。

57.湯姆是一個學習十分用功的學生，以至于不久他就成了班里學習最好的學生。58.泰德和威廉已經(jīng)在同一個屋檐下生活了五年了。59.你不必去了，他已經(jīng)知道那件事了。60.眾所周知，中國是一個發(fā)展中國家。

國睿教育 第六部分：寫作（滿分15分）

要求在30分鐘內(nèi)，根據(jù)下面所給的題目和中文提綱用英語寫出一篇不少于80詞的短文。

Water and Life 1．隨著工業(yè)化（industrialization）的推進，地球上的淡水（fresh water）越來越少。

2．生命沒水就要消亡（disappear），因此人類要珍惜（treasure）淡水。3．我們?nèi)绾喂?jié)約用水。

Water and Life While we are enjoying the rich fruits of modern industrialization, we are losing something precious on this planet.Fresh water, among others, is dwindling down day by day, owing to the large-scale industrialization everywhere in the world.Just as sunshine is a necessity to life, so is fresh water.Without fresh water, our human society would come to a stop.As fresh water is such an important resource to the human society, we need to treasure it as we treasure our life, but how? First, our government should have a good plan for the use of fresh water and develop industries that consume less water.Second, waste water must be recycled.Finally everyone of us should do his bit to save water.湖北國睿教育提供

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第四篇：2012年電大英語模擬考題(一)

2012年電大英語模擬考題

（一）Test 1 第一部分：交際用語（共10小題；每小題1分，滿分10分）1.—How are you, Bob? —____________ Ted.A.How are you?

B.I’m fine.Thank you.C.How do you do?

D.Nice to meet you.2.—Thanks for your help.—____________ A.My pleasure.B.Never mind.C.Quite right.D.Don’t thank me.3.—Hello, I’m Harry Potter.—Hello, my name is Charles Green, but ____________.A.call my Charles

B.call me at Charles C.call me Charles

D.call Charles me

4.—Paul, ____________? —Oh, that’s my father!And beside him, my mother.A.what is the person over there

B.who’s talking over there C.what are they doing

D.which is that

5.—Hi, Tom, how’s everything with you? —____________, and how are you? A.Don’t mention it

B.Hm, not too bad C.Thanks

D.Pretty fast

6.—That’s a beautiful dress you have on!—____________ A.Oh, thanks.I got it yesterday.B.Sorry, it’s too cheap.C.You can have it

D.See you later.7.—Why didn’t you come to my birthday party yesterday? —____________ A.Excuse me, my friend sent me a flower.B.Fine, I never go to birthday parties.C.Ha?ha, I don’t like birthday parties.D.Sorry, but my wife had a car accident

國睿教育 8.—Hi, welcome back!Had a nice trip? —____________ A.Oh, fantastic!Fresh air, and sunshine every day.B.Come on, I’ve got lots of fun.C.By the way, I don’t like Saturdays.D.Well, I’ll look forward to your phone call.9.—Haven’t seen you for ages!What are you busy doing now? —____________ A.I hate the weather here.B.My hair is getting a bit longer.C.Yeah, thanks for coming.D.I am working part time in a bookshop, you know.10.—Marilyn, I’m afraid I have to be leaving now.—____________ A.That sounds wonderful.B.Oh, so early? C.Not at all.D.Good luck!

1-5 BACBB 6-10 ADADB

第二部分：閱讀理解（共15小題；每小題2分，滿分30分）

Passage 1 The French Revolution broke out in 1789.At the time France was in a crisis.The government was badly run and people’s lives were miserable.King Louis XIV tried to control the national parliament and raise more taxes.But his effort failed.He ordered his troops to Versailles.The people thought that Louis intended to put down the Revolution by force.On July 14,1789, they stormed and took the Bastille, where political prisoners were kept.Ever since that day, July 14 has been the French National Day.Louis tried to flee the country in 1792 to get support from Austria and Prussia.However, he was caught and put in prison.In September 1792, the monarchy was abolished.In the same year, Louis was executed.A few months later his wife, Marie also had her head cut off.The Revolution of France had frightened the other kings of Europe.Armies from Austria and Prussia began to march against France.The French raised republican armies to defend the nation.The Revolution went through a period of terror.Thousands of people lost their lives.In the end, power passed to Napoleon Bonaparte.(190 words)11.What’s this passage about? A.France.B.King Louis.C.The French Revolution.D.Europe.12.Which did not happen in 1789? A.The French Revolution broke out.B.The national economy was developing rapidly.C.The government wasn’t well run.D.King Louis XIV was in power.13.Where were the political prisoners kept? A.In Versailles.B.In Austria.C.In Prussia.D.In Bastille.14.What does the underlined word “abolished” mean? A.Put off.B.Established.C.United.D.Ended.15.What was NOT the effect of the Revolution? A.July 14 has become the French National Day.B.It brought some impact on the other European Kings.C.Louis’s wife, Marie was killed.D.The king tried to control the national parliament.11-15 CBDDD

Passage 2 In the United States, it is not customary to telephone someone very early in the morning.If you telephone him early in the day, while he is shaving or having breakfast, the time of the call shows that the matter is very important and requires immediate attention.The same meaning is attached to telephone calls made after 11:00 p.m.If someone receives a call during sleeping hours, he assumes it’s a matter of life or death.The time chosen for the call communicates its importance.In social life, time plays a very important part.In the U.S.A.guests tend to feel they are not highly regarded if the invitation to a dinner party is extended only three or four days before the party date.But it is not true in all countries.In other areas of the world, it may be considered foolish to make an appointment too far in advance because plans which are made for a date more than a week away tend to be forgotten.The meaning of time differs in different parts of the world.Thus, misunderstandings arise between people from different cultures that treat time differently.Promptness is valued highly in American life, for example.If people are not prompt, they may be regarded as impolite or not fully responsible.In the U.S.no one would think of keeping a business associate waiting for an hour, it would be too impolite.A person who is 5 minutes late, will say a few words of explanation, though perhaps he will not complete the sentence.(260 words)

16.What is the main idea of this passage? __________ A.It is not customary to telephone someone in the morning and in sleeping hours in the U.S.B.The role of time in social life over the world.C.If people are not prompt, they may be regarded as impolite or not fully responsible in the U.S.D.Not every country treats the concept of time as the same.國睿教育 17.What does it mean in the passage if you call someone during his or her sleeping hours? __________ A.A matter of work.B.A matter of life or death.C.You want to see him or her.D.You want to make an appointment with him or her.18.Which of the following time is proper if you want to make an appointment with your friend? __________ A.at 7: 00 am.B.at 4:00 pm.C.at the midnight.D.at 4:00 am.19.Which of the following statements is true according to the passage? __________ A.In the U.S.A guests tend to feel they are highly regarded if the invitation to a dinner party is extended only three or four days before the party date.B.There is no misunderstanding arising between people from different cultures about the concept of time.C.It may be considered foolish to make an appointment well in advance in the U.S.A..D.Promptness is valued highly in American life.20.From the passage we can safely infer that __________.A.it’s a matter of life or death if you call someone in day time B.the meaning of time differs in different parts of the world C.it makes no difference in the U.S.whether you are early or late for a business party D.if a person is late for a date, he needn’t make some explanation

16-20 BBBDB

Passage 3 A foreigner’s first impression of the U.S.is likely to be that everyone is in a rush-often under pressure.City people appear always to be hurrying to get where they are going restlessly, seeking attention in a store, and elbowing others as they try to complete their errands（任務(wù)）.Racing through daytime meals is part of the pace of life in this country.Working time is considered precious.Others in public eating places are waiting for you to finish so that they too can be served and get back to work within the time allowed.Each person hurries to make room for the next person.If you don’t, waiters will hurry you.You also find drivers will be abrupt and that people will push past you.You will miss smiles, brief conversations, and small courtesies with strangers.Don’t take it personally.This is because people value time highly, and they resent someone else “wasting” it beyond a certain courtesy point.The view of time affects the importance we attach to patience.In the American system of values, patience is not a high priority.Many of us have what might be called “a short fuse.” We begin to move restlessly about if we feel time is slipping away without some returnbe this in terms of pleasure, work value, or rest.Those coming from lands where time is looked upon differently may find this matter of pace to be one of their most difficult adjustments in both business and daily life.Many newcomers to the States will miss the opening courtesy of a business call, for example, they will miss the ritual socializing that goes with a welcoming cup of tea or coffee they may be traditional in their own country.They may miss leisurely business chats in a café or coffeehouse.Normally, Americans do not assess their visitors in such relaxed surroundings over prolonged small talks.We seek out evidence of past performance rather than evaluate a business colleague through social courtesies.Since we generally assess and probe professionally rather than socially, we start talking business very quickly.(348 words)

21.Which of the following statements is wrong? __________ A.Americans seem to be always under pressure.B.Americans attach less importance to patience.C.Americans don’t care much about ritual socializing.D.Americans are impolite to their business colleagues.22.In the fourth paragraph, “a high priority” means __________.A.a less important thing

B.a first concern C.a good business

D.an attractive gift

23.Americans evaluate a business colleague __________.A.through social courtesy

B.through prolonged business talks C.by establishing business relations D.by learning about their past performance

24.This passage mainly talks about __________.A.how Americans treasure their time

B.how busy Americans are every day C.how Americans do business with foreigners D.what American way of life is like

25.We can infer from the passage that the author’s tone in writing is ___________.A.critical

B.ironical C.appreciative D.objective

21-25 DBDAC

國睿教育 第三部分：詞匯與結(jié)構(gòu)（共20小題；每小題1分，滿分20分）

26.Professor Smith promised to look ______ my paper, that is, to read it carefully before the defense.A.after

B.over

C.on

D.into

27.Our house is about a mile from the railway station and there are not many houses ______.A.in between B.far apart C.among them D.from each other

28.As the bus came round the corner, it ran ______ a big tree by the roadside.A.into

B.on

C.over

D.up

29.On average, a successful lawyer has to talk to several ______ a day.A.customers

B.supporters

C.guests D.clients

30.What is the train _____ to Birmingham? A.fee

B.tip

C.fare

D.cost

31.The students were all entertained in a Mexican restaurant, at Professor Brian’s ______.A.money

B.pay

C.expense

D.loss

32.Tom, what did you do with my documents? I have never seen such a ______ and disorder!A.mass

B.mess

C.guess

D.bus

33.If she wants to stay thin, she must make a ______ in her diet.A.change

B.turn

C.run

D.go

34.______ the War of Independence, the United States was an English colony.A.Before

B.At

C.In

D.Between

35.You shouldn’t ______ your time like that, Bob;you have to finish your school work tonight.A.cut

B.do

C.kill

D.kick

36.When Lily came home at 5 p.m.yesterday, her mother ______ dinner in the kitchen.A.cooked

B.was cooking C.cooks

D.has cooked

37.Did you notice the guy ______ head looked like a big potato? A.who

B.which

C.whose

D.whom 國睿教育 38.Both the kids and their parents ______ English, I think.I know it from their accent.A.is

B.been

C.are

D.was

39.Never before ______ see such a terrible car accident on the road!A.I have

B.have I

C.I did

D.did I

40.John’s father ______ mathematics in this school ever since he graduated from Harvard University.A.taught

B.teaches

C.has taught D.is teaching

41.Every year thousands of lives ______ in road accidents because of careless driving.A.lose

B.lost

C.have lost

D.are lost

42.The young lady coming over to us ______ our English teacher;the way she walks tells us that!A.must be

B.can be

C.would be D.could be

43.Had you come five minutes earlier, you ______ the train to Birmingham.But now you missed it.A.would catch B.would have caught C.could catch D.should catch

44.Eggs, though rich in nourishments, have ______ of fat.A.a large number

B.the large number C.a large amount

D.the large amount

45.No matter ______, the little sisters managed to round the sheep up and drive them back home safely.A.it was snowing hard

B.hard it was snowing C.how it was snowing hard

D.how hard it was snowing

26-30 BAADC 31-35 CBAAC 36-40 BCCDC 41-45 DABCD

國睿教育 第四部分：完形填空（共10小題；每小題1分，滿分10分）

There were once three sons of a wealthy businessman.46 they met, the two eldest, who were twins, 47 to quarrel about which of them should be his father’s heir（繼承人）.The youngest, who was not 48 ambitious（野心勃勃的）, took no part in their argument.As soon as they left home, the father arranged for an adequate income to be provided for 49 of them, but insisted that apart from this they were to be financially self-supporting.The 50 twin, who had the advantage of good looks and a striking personality, decided that he would take up the stage 51 a career.He 52 a small repertory company, acted in minor parts, was always unpunctual（不準時）at rehearsals and was accordingly 53 with his fellow-actors.He earned little and so had to live mainly on his allowance.He occasionally thought of 54 his profession, but always put off 55 a decision, and he became increasingly bored and disillusioned.46.A.whatever B.whenever C.wherever D.however

47.A.are used B.used

C.using

D.are using

48.A.at least B.at most

C.in the least D.in the most

49.A.every

B.all

C.each

D.none

50.A.first

B.older C.younger D.elder

51.A.is

B.as

C.be

D./

52.A.joined

B.attended C.went

D.joined in

53.A.popular

B.unpopular C.welcome

D.unwelcome

54.A.living

B.turning

C.ending

D.changing

55.A.making

B.make

C.decide

D.deciding 46-50 BBCCD 51-55 BABDA

第五部分：英翻漢（滿分15分）

請在20分鐘內(nèi)把下列5句英文翻譯成中文，把答案寫在答題紙上。

56.Wang Li’s father has taught English here since he graduated from Peking University.57.Please give this book to whoever comes first.58.Though it was late, they kept on working.59.Bill hit his car into a wall last night.60.Would you please help me with this heavy box? 56.王麗的父親從北京大學畢業(yè)后就一直在這里教英語。57.請把這本書給最先來的人。

58.盡管已經(jīng)很晚了，他們還在繼續(xù)工作。59.昨晚比爾開車時車撞到了墻上。60.你能幫我拾一下這個很沉的箱子嗎？

國睿教育 第六部分：寫作（滿分15分）

要求在30分鐘內(nèi)，根據(jù)下面所給的題目和中文提綱用英語寫出一篇不少于80詞的短文。

Sports 1．你喜歡什么運動。

2．你如何喜歡上這種運動。

3．運動對你有什么益處（工作、學習和生活）。

Sports Just as lots of teenagers take to pop music, I love basketball.It’s part of my life.I began to play basketball in my childhood.I still remember the good old days when I played with my classmates after school.Later on, as I grew up, almost everything changed, but this sport-playing basketball remained and my love of it grew even stronger.I love this sport because it brings joys and health to my life.When I got tired from office work, I went to the sports ground and felt refreshed.If there were worries and cares from daily life.I went to the sports ground.There everything went away except basketball.It is basketball that keeps me in good shape and mood.湖北國睿教育提供

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第五篇：物流成本考題123

二、多項選擇題

1．物流企業(yè)成本計算對象大致有（ABE）方面。

A.物流范圍B.物流功能范圍C.物流運

D.物流成本項目E.物流成本計算會計科目的范圍

2．生產(chǎn)按其組織的特點可以劃分為（ABC）。

A.大量生產(chǎn) B.成批生產(chǎn) C.單件生產(chǎn) D.多步驟生產(chǎn) E.單步驟生產(chǎn)

3．下列哪種成本計算方法的成本計算期與會計報告期是一致的（AC）。

A.品種法B.分批法C.分步法 D.定額法E.分類法

4．下列哪些屬于物流企業(yè)主要的作業(yè)（ABCDE）。

A.原材料搬運B.設(shè)備測試C.訂單處理 D.物流會計E.定價

5．作業(yè)按照受益對象可以劃分為（ABCD）。

A.單位水平作業(yè)B.批量水平作業(yè)C.產(chǎn)品水平作業(yè)D.能量水平作業(yè)E.批別水平作業(yè)

1.運輸形式有（ABCDE）。

A.汽車運輸B.鐵路運輸C.水路運輸D.管道運輸 E.空運

2.汽車折舊的計算方法通?？梢杂校˙D）。

A.快速折舊法 B.使用年限法 C.雙倍余額遞減法D.行駛里程定額法 E.直線法

3.汽車運輸成本構(gòu)成內(nèi)容按汽車運輸成本性質(zhì)可分為（BCD）。

A.不可控成本B.車公里變動成本C.固定成本D.噸公里變動成本 E.機會成本

4.遠洋運輸業(yè)務(wù)的特點有（ABC）。

A.航行時間長B.船舶噸位大C.未達應(yīng)付賬款多

D.不支付港口使用費E.不支付港口代理費用

5.航次運行費用內(nèi)容包括（ABD）。

A.燃料費 B.速遣費C.單證資料費D.淡水費 E.船員培訓費

1．下列哪些屬于倉儲對物流成本的負面影響（BCDE）。

A．避免缺貨 B.機會損失 C.陳舊損失D.流動資金占用過多 E.保險費支出增加

2．下列屬于倉儲成本的有（ABCDE）。

A.倉儲持有成本 B.訂貨成本 C.生產(chǎn)準備成本D.缺貨成本 E.在途庫存持有成本

3．企業(yè)一旦發(fā)生外部缺貨，可能會導致發(fā)生（ACDE）。

A.延期交貨B.企業(yè)生產(chǎn)停工C.失銷D.失去客戶E.失去商譽

4．倉儲成本的控制方法有（ABCE）。

A.定量訂貨法 B.定期訂貨法C.ABC分析控制法D.節(jié)約里程法 E.JIT庫存管理方法

5．下列方法屬于銷售存貨的成本計算方法的是（CDE）。

A.永續(xù)盤存法 B.實地盤存法 C.先進先出法D.個別計價法E.加權(quán)平均法

1．影響物流成本的因素有（ACD）。

A．產(chǎn)品因素B．時間因素C．空間因素D．競爭性因素E.人員因素

2．按照流通環(huán)節(jié)分類，物流成本可分為運輸成本、（ABCDE）、物流信息管理成本等。

A．倉儲成本B．包裝成本C．裝卸搬運成本D．流通加工成本E．配送成本

3．倉儲成本主要包括（ACDE）。

A．倉儲持有成本B．分揀費用C．訂貨或生產(chǎn)準備成本

D．缺貨成本E.在途庫存持有成本

4．按照物流運輸、倉儲、包裝等物流的功能進行成本分類的方法，大體上分為（ABD）。

A．物品流通費B．物流管理費C．供應(yīng)物流費D．信息流通費E．銷售物流費

5．包裝成本構(gòu)成一般包括（ABCDE）。

A．包裝材料費用 B．包裝機械費用C．包裝輔助費用D．包裝人工費用E．包裝技術(shù)費用

1．物流成本管理按其目的和方法可以分為（BC）。

A．物流成本決策 B．物流成本控制C．物流成本降低D．物流成本分析 E．物流成本核算

2．物流成本管理的內(nèi)容有（ABCDE）。

A．物流成本預測B．物流成本計劃 C物流成本核算D．物流成本分E．物流成本決策

3．物流成本管理的新模式有（ABCD）。

A．成本意識模式B．成本避免模式C．成本節(jié)省模式D．成本效益模式 E.成本管理模式

4．物流成本降低的主要途徑有（ABCDE）。

A．物流合理化B．提高物流速度C．共同配送

D．建立信息系統(tǒng)E．優(yōu)化物流服務(wù)水平和成本水平

5．物流成本管理的要點有（ABCDE）。

A．確定成本管理對象B．制定成本管理標準

C．實行預算管理D．實行責任成本管理E．推行物流管理現(xiàn)代化

三、判斷題

1“黑大陸”學說是一種歷史學的研究結(jié)論。(F)2物流成本是以物流活動的整體為對象。（T）

3在許多企業(yè)中，倉儲成本是物流總成本的一個重要組成部分，物流成本的高低常常取決于

倉儲管理成本的大小。（T）

4．加強物流成本的核算，建立成本考核制度可以降低物流成本。（T）

5．企業(yè)物流信息系統(tǒng)的管理與維護費用隨著信息流量的變化而變化。（F）

6．存貨的成本減少，也可以減少缺貨成本，即缺貨成本與存貨成本成正比。（F）

7．高水平的物流服務(wù)是由高水平的物流成本作保證的。（T）

8．企業(yè)物流成本是原材料成本之外的最大成本項目。（T）

1．“物流成本冰山說”的觀點體現(xiàn)的是企業(yè)所掌握的物流成本，只占企業(yè)物流成本的一小部

分，大部分物流成本并未被管理者所認識。(T)

2．降低物流成本可以以犧牲物流服務(wù)質(zhì)量為條件。(F)

3．物流成本管理的前提是物流成本計算。（T）

4．物流成本控制涉及企業(yè)的全部物流活動。（T）

5．加強物流成本管理可以改進企業(yè)的物流管理水平。（T）

6．物流成本管理的意義主要體現(xiàn)在宏觀意義和微觀意義兩方面。（T）

7．物流成本管理在企業(yè)財務(wù)管理中，是微不足道的一項內(nèi)容。(F）

8．成本避免模式的基本思想是立足于預防，即時刻避免成本的發(fā)生

1．品種法是物流成本計算的最基本的計算方法，它適用于大量大批單步驟的物流活動。（T）

2．分步法在計算和結(jié)轉(zhuǎn)各步驟成本時，可分為逐步結(jié)轉(zhuǎn)分步法和平行結(jié)轉(zhuǎn)分步法。（T）

3．分類法和定額法通稱為輔助方法，它們能單獨使用。(F）

4．分批法又叫訂單法，是指以產(chǎn)品的批別（物流作業(yè)批次）作為成本計算對象來歸集生產(chǎn)費

用，計算產(chǎn)品（物流作業(yè)批次）成本的一種方法。（T）

5．成本動因可分為資源動因和作業(yè)動因兩種。（T）

6．為減少工作量，可以把不同動因物流作業(yè)合并，建立物流作業(yè)中心。（F）

7．對現(xiàn)在和將來重要的物流作業(yè)應(yīng)單獨設(shè)為一個物流作業(yè)中心。（T）

8．每個職能部門中，功能明確的物流作業(yè)一般是2～10個。（T）

1.物流運輸過程不增加產(chǎn)品的使用價值。（T）

2.對成本計劃完成情況的分析要通過成本降低率來進行。(F）

3.集裝箱車成本的計算單位是“千箱公里”。（F）

4.汽車運輸固定成本是指無論運輸距離長短和運量大小，成本水平總是固定不變的那部分成本。（F）

5.沿海運輸業(yè)務(wù)通常指國際航線運輸業(yè)務(wù),其航行時間較長,運輸距離較長，因此，其成本計

算周期是按照月份來進行計算的。(F）

6.在汽車運輸成本中,車公里變動成本是指隨行駛里程變動的成本,如按營運收入和規(guī)定比

例計算交納的養(yǎng)路費、運輸管理費。（F）

7.大型車組、特型車的折舊計算方法多采用行駛里程定額法。（F）

8.船舶專為修理前往船廠和離開船廠的航行時間屬于船舶非營運期，在計算運輸成本時要扣

減這部分成本。（T）

9.汽車運輸企業(yè)的保本點運輸周轉(zhuǎn)量是指目標利潤為零，也即盈虧平衡時的運輸周轉(zhuǎn)量。(T）

10.港口堆存費屬于“集裝箱固定費用”。（F）

1．倉儲就是指庫存。（F）

2．倉儲環(huán)節(jié)可以有效地實現(xiàn)物流的增值服務(wù)。（T）

3．倉儲成本是企業(yè)物流活動中所消耗的物化勞動和活勞動的貨幣表現(xiàn)。（F）

4．經(jīng)濟訂貨批量就是指訂貨成本最小時的批量。（F）

5．保險儲備量越大企業(yè)的倉儲成本越高，因此，保險儲備量應(yīng)越低越好.（F）

6．看板管理是進行貨物分類控制的有效方法。（F）

7．先進先出法是先購進的存貨先耗用或先銷售，期末存貨反映最早入庫的存貨成本。（F）

8．永續(xù)盤存制的核算工作量大，但核算手續(xù)嚴密。（T）

1.下列不屬于汽車運輸成本的直接費用的是（C）。

A.燃油費B.輪胎費C.車隊經(jīng)費D.定車司機的工資

2.汽車運輸成本是以各運輸車型的（A）為成本計算對象的。

A.運輸業(yè)務(wù) B.行程C.貨物周轉(zhuǎn)量 D.運輸天數(shù)

3.下列屬于按運輸成本性質(zhì)進行分類的是（B）。

A.不可控成本 B.變動成本 C.標準成本 D.機會成本

4.量、本、利分析法最重要的內(nèi)容是計算（B）。

A.目標利潤B.盈虧平衡點C.目標固定成本D.單位變動成本

5.汽車運輸業(yè)務(wù)的成本計算期為（A）。

A.月度B.日期C.生產(chǎn)周期 D.航次

6.沿海運輸業(yè)務(wù)的成本計算周期是（A）。

A.月度B.日期C.生產(chǎn)周期 D.航次

7.按航次計算成本的遠洋運輸業(yè)務(wù)，以（A）為成本計算單位。

A.千噸公里 B.千噸C.噸D.噸公里

8.船舶期租費要按照（D）計入船舶已完航次成本。

A.月B.季C.租賃天數(shù) D.航行天數(shù)

9.集裝箱以20英尺為標準尺寸，40英尺的集裝箱換算為（B）標準箱。

A.2B.1.5C.1.8D.1.7

10.遠洋船員的服裝費屬于（C）。

A.航次運行費用B.企業(yè)管理費用C.船舶共同費用D.營運費用

1．倉庫租賃費屬于（A）成本。

A.倉儲B.運輸C.流通加工 D.包裝

2．企業(yè)由于缺貨帶來的損失屬于（C）。

A.訂貨成本B.生產(chǎn)準備成本C.缺貨成本D.庫存持有成本

3．利息費用屬于（B）成本。

A.倉儲維護 B.資金占用 C.倉儲運作 D.倉儲風險

4．企業(yè)為生產(chǎn)一批貨物而進行的更換模具的費用屬于（B）。

A.訂貨成本 B.生產(chǎn)準備成本C.缺貨成本 D.庫存持有成本

5．如果客戶同意在下一次規(guī)則訂貨時補充所缺貨物，這屬于缺貨損失中的（D）。

A.失銷B.失去客戶 C.失去商譽 D.延期交貨

6．以運輸條件來看，一般運輸條件便利，運輸周期短的商品應(yīng)保持（B）的庫存量。

A.較大B.較小C.一般D.都可

7．“關(guān)鍵的少數(shù)和次要的多數(shù)”是指（C）庫存控制方法的基本原理。

A.定量訂貨法 B.定期訂貨法C.ABC分析控制法 D.JIT庫存管理方法

8．（A）貨物應(yīng)列為A類貨物。

A品種不多，資金占用量大B.品種多，資金占用量小

C.品種多，資金占用量大D.品種不多，資金占用量小

9．物流企業(yè)購進商品的存貨成本包括進價和（D）。

A.運輸費B.裝卸費C.合理損耗D.按規(guī)定計入成本的稅金

10．平時只登記存貨收入數(shù)，不登記存貨發(fā)出數(shù)，而是在期末通過計算倒擠出存貨發(fā)出數(shù)的方法屬于（B）。

A.永續(xù)盤存制B.實地盤存制C.移動加權(quán)平均法D.個別計價法

1．物流成本的削減，對（C）具有乘數(shù)效應(yīng)。

A．企業(yè)利潤的減少B．企業(yè)資產(chǎn)的增加C．企業(yè)利潤的增加D．企業(yè)資產(chǎn)的減少

2．物流活動中所消耗的物化勞動和活勞動的貨幣表現(xiàn)稱為（A）

A．物流成本B．物流收益C．物流價值D．物流價格

3．一般來講，產(chǎn)品的價值越大，對其所需使用的運輸工具要求越高，倉儲和庫存成本也隨著產(chǎn)品的價值的（B）。

A.增加而減少B.增加而增加C.增加而不變D.減少而增加

4．降低物流成本是企業(yè)的（C）。

A．“第一利潤源泉B．“第二利潤源泉” C．“第三利潤源泉” D．“第四利潤源泉”

5．著名的管理學權(quán)威彼得·德魯克曾經(jīng)講過：“（C）是經(jīng)濟領(lǐng)域里的黑暗大陸?！?/p>

A．倉儲B．運輸C．流通D．配送

6．效益背反理論主要包括（D）與服務(wù)水平的效益背反和物流各功能活動的效益背反。

A．物流價格B．物流收益C．物流價值D．物流成本

7．產(chǎn)品密度越大，相同運輸單位所裝的貨物越多，運輸成本就（C）。

A．越高B．越低C．不變D．以上均不是

8．若在目標市場建立或租用倉庫，也會增加庫存成本。這是由于（B）因素對物流成本的影響。A．產(chǎn)品B．空間C.競爭性D.時間

9．現(xiàn)代物流的一個顯著特征，是追求（C）的最小化。

A．物流效益B．物流價格C．物流總成本D．物流價值

10．物流成本可以按其所處的領(lǐng)域不同可分為生產(chǎn)企業(yè)物流成本和（A）物流成本。

A．流通企業(yè)B．運輸企業(yè)C．配送企業(yè)D．銷售企業(yè)

1．降低物流成本的目的是追求（D）的最小化。

A．局部物流成本B．各個部門的物流成本

C．設(shè)備費、運輸費、倉儲費D．物流總成本

2．在計算物流成本之前，首先要明確物流成本的（A）。

A．計算范圍 B．計算方法C．含義D．特點

3．伴隨著物流活動而發(fā)生的各種費用，并體現(xiàn)物流活動所消耗的物化勞動和活勞動的貨幣表現(xiàn)稱為（B）。

A．物流價格 B．物流成本 C．物流價值 D．物流效益

4．物流成本管理的對象是（A）。

A．物流B．成本C．物流費用 D．運輸費用

5．（A）是根據(jù)有關(guān)成本數(shù)據(jù)和企業(yè)具體的發(fā)展情況，運用一定的技術(shù)方法，對未來的成本水平及其變動趨勢做出科學的估計。

A．物流成本預測 B．物流成本分析C．物流成本決策 D．物流成本核算

6．（B）是對物流過程的優(yōu)化管理。

A．物流成本橫向管理B．物流成本縱向管理

C．計算機管理系統(tǒng)D.物流成本綜合管理

7．（D）模式是力求在工作現(xiàn)場上不消耗無謂的成本和改進工作方式以節(jié)約將發(fā)生的成本支出。

A．成本意識 B．成本效益C．成本避免 D．成本節(jié)省

8．（A）是在企業(yè)的物流活動中，針對物流的一個或某些局部環(huán)節(jié)的開支所采取的策略和控制，以達到預期的物流成本目標。

A．物流成本的局部控制B．物流成本的綜合控制

C.運輸環(huán)節(jié)的控制D.物流過程的控制

9．物流成本管理的環(huán)節(jié)包括（D）。

A．運輸B．包裝C．倉儲D．以上均包括

10．（B）是指運用預算的方法，設(shè)定成本費用標準，將實際物流成本（費用）與預算標準作比較，發(fā)現(xiàn)并糾正不利差異，提高經(jīng)濟效益。

1．物流成本費用的分配要遵循（C）原則。

A.相關(guān)性B.權(quán)責發(fā)生制C.受益D.重要性

2．物流成本計算程序的第一步是（A）。

A.確定物流成本計算對象B．審核和控制各項費用和支出

C．確定成本項目D．歸集和分配物流成本

3．下列企業(yè)中（D）屬于裝配式多步驟生產(chǎn)。

A.發(fā)電業(yè) B.紡織業(yè) C.造紙業(yè) D.汽車業(yè)

4.下列哪種方法適用于大量大批多步驟的物流活動，并且管理上不要求計算各步驟成本的物流企業(yè)（C）。

A.逐步分項結(jié)轉(zhuǎn)分步法 B.逐步綜合結(jié)轉(zhuǎn)分步法 C.平行結(jié)轉(zhuǎn)分步法 D.分批法

5.在定額管理制度比較健全的企業(yè)中，為了加強物流成本的定額控制，還可以以定額成本為基礎(chǔ)，計算出物流活動的實際成本，這種方法是（D）。

A.品種法 B.分批法 C.分步法 D．定額法

6.（B）成本計算方法的成本計算期要求與生產(chǎn)任務(wù)通知單的簽發(fā)和結(jié)束相一致。

A.品種法 B.分批法 C.分步法 D.作業(yè)成本法

7.逐步綜合結(jié)轉(zhuǎn)分步法是指各步驟所耗上一步驟的成本，可以以（A）成本項目，綜合計入下一步驟的成本費用明細賬中。

A.直接材料 B.直接人工 C.制造費用 D.管理費用

8.下列方法中（C）各步驟不計算所消耗上一步驟的成本，只計算本步驟發(fā)生的其他各項費用，以及這些費用中應(yīng)計入到最終物流作業(yè)總成本的“份額”。

A.逐步分項結(jié)轉(zhuǎn)分步法B.逐步綜合結(jié)轉(zhuǎn)分步法 C.平行結(jié)轉(zhuǎn)分步法D.分批法

9.一項作業(yè)一般不多于（C）個密切相關(guān)的操作。

A.5B.10C.15D.20

10.能夠引發(fā)發(fā)貨部門物流成本發(fā)生的成本動因是（B）。

A.購貨單數(shù)量B.發(fā)貨單數(shù)量C.作業(yè)批次數(shù)量D.搬運數(shù)量