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Michael, an American professional basketball player, is considered by many to be the greatest player in basketball history. The 6 feet 6 inches shooting guard first became known as an (61) individual scorer, but as he matured as a player he (62) a more team-oriented approach to the game. Jordan led the Chicago Bulls to six National Basketball Association (NBA) championships. His widespread (63) fans helped make basketball one of the world’s most popular (64) sports. Michael Jordan was born in Brooklyn, New York, the fourth of five children born to the family. Long before his basketball (65) emerged, young Michael liked to play baseball with his father. As a teenager, Jordan became (66) in North Carolina for his baseball skills, and he was named most (67) player after his team won the state championship. When Jordan joined the NBA in 1984, basketball’s popularity was already (68) . But observers believe that Jordan was the (69) force that kept basketball’s appeal fresh. The Bulls’ (70) of the NBA under Jordan’s leadership captured the imagination of many people, and his athletic skills, and (71) drive created new basketball fans as few other players have. Jordan’s popularity has spread well (72) scoring titles, championships, and other aspects of the NBA. He has become one of the most-recognized individuals in the world. Jordan has been especially (73) in the sportswear industry, (74) Nike’s introduction of the famous line of Air Jordan basketball shoes in 1984. The partnership between Jordan and Nike became (75) successful that, before the 1997-98 season, Nike created a separate business unit known as the JORDAN brand to market footwear and apparel that Jordan himself helped design.

A. tricks
B. trends
C. signs
D. skills

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A. 对
B. 错

某企业生产A产品,有关资料如下: (1)预计本月生产A产品600件,固定性制造费用预算数为6300元,该企业A产品的标准成本资料如下: A产品标准成本 成本项目 标准单价(标准分配率) 标准用量 标准成本 直接材料 0.8元/千克 80千克/件 64/件 直接人工 3元/小时 9小时/件 27/件 变动制造费用 5元/小时 7小时/件 35/件 变动成本合计 126/件 固定制造费用 15元/小时 7小时/件 10.5/件 单位产品标准成本 136.5/件 (2)本月实际投产A产品550件,已全部完工入库,无期初、期末在产品。 (3)本月实际购买材料价格每千克0.85元,全月实际耗用45100千克。 (4)本月实际耗用5500小时,每小时平均工资率3.2元。 (5)变动制造费用实际分配率为5.3元/小时,固定制造费用实际发生额为8400元。 要求:计算A产品的各项成本差异(固定制造费用成本差异按三差异法计算)。

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