题目内容

在自营进口业务中,当采用FOB、CFR、CIF价格条件下,运输责任险的投保人无论是谁,在运输过程中因人力不可抗力的损失()。

A. 可由出口人向运输公司索赔
B. 可由进口人向运输公司索赔
C. 可由出口人向保险公司索赔
D. 可由进口人向保险公司索赔

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进口业务的会计核算是对进口方面的经济活动进行核算和监督。对商业进口企业来说,会计核算上更应加强()。

A. 对进口程序的监控
B. 对进口单证的监控
C. 对进口佣金的监控
D. 对进口每美元赔赚的监控

TEXT D A full moon was shining down on the jungle. Accompanied only by an Indian guide, the American explorer and archaeologist Edward Herbert Thompson—thirteen hundred years after the Mayas had left their cities and made a break for the country farther north—was riding through the New Empire that they had built for themselves, which had collapsed after the arrival of the Spaniards. He was searching for Chichen Itza, the largest, most beautiful, mightiest, and most splendid of all Mayan cities. Horses and men had been suffering intense hardships on the trail. Thompson’s head sagged on his breast from fatigue, and each time his horse stumbled be all but fell out of the saddle. Suddenly his guide shouted to him. Thompson woke up with a start. He looked ahead and saw a fairyland. Above the dark treetops rose a mound, height and steep, and on top of the mound was a temple, bathed in cool moonlight. In the hush of the night it towered over the treetops like the Parthenon of some Mayan acropolis. It seemed to grow in size as they approached. The Indian guide dismounted, unsaddled his horse, and roiled out his blanket for the night’s sleep. Thompson could not tear his fascinated gaze from the great structure. While the guide prepared his bed, he sprang from his horse and continued on foot. Steep stairs overgrown with grass and bushes, and in part fallen into ruins, led from the base of the mound up to the temple. Thompson was acquainted with this architectural form, which was obviously some kind of pyramid. He was familiar, too, with the function of pyramids as known in Egypt. But this Mayan version was not a tomb, like the pyramids of Gizeh. Externally it rather brought to mind a ziggurat, but to a much greater degree than the Bablyloinan ziggurats it seemed to consist mostly of a stony hill providing support or the enormous stairs rising higher and higher, towards the gods of the sun and moon. Thompson climbed up the steps. He looked at the ornamentation, the rich reliefs. On top, almost 96 feet above the jungle, he surveyed the scene, lie counted one two-three-a half dozen scattered buildings, half-hidden in shadow, often revealed by nothing more than a gleam of moonlight on stone. This, then, was Chichen-Itza. From its original status as advance outpost at the beginning of the great trek to the north, it had grown into a shining metropolis, the heart of the New Empire. Again and again during the next few days Thompson climbed on to the old ruins." I stood upon the roof of this temple one morning" he writes" just as the first rays of the sun reddened the distant horizon. The morning stillness was profound. The noises of the night had ceased, and those of the day were not yet begun. All the sky above and the earth below seemed to be breathlessly waiting for something. Then the great round sun came up, flaming splendidly, and instantly the whole world sang and hummed. The birds in the trees and the insects on the ground sang a grand Te Deum. Nature herself taught primal man to be a sun worshipper and man in his heart of hearts still follows the ancient teaching." Thompson stood where he was, immobile and enchanted. The jungle melted away before his gaze. Wide spaces opened up, processions crept up to the temple site, music sounded, palaces became filled with reveling, the temples hummed with religious adjuration. He try to recognize his task. For out there in the jungle green he could distinguish a narrow path, barely traced out in the weak light, a path that might lead to Chichen-Itza’s most exciting mystery: the Sacred Well. What suggestion is made about the former purpose of the various ruins he could see

A. they had formed part of the capital of a new Mayan kingdom.
B. They were what remained of a temple to sky gods.
C. They were what was left of the starting point from which the Mayans had moved to new territory.
D. They were what remained of the farthest city reached in a large-scale Mayan migration.

产品成本分步法的成本计算对象是()。

A. 每种产品以及每种产品所经过的产品周期的成本
B. 每种产品以及每种产品所经过的加工工艺的成本
C. 每种产品以及每种产品所经过的经营周期的成本
D. 每种产品以及每种产品所经过的生产步骤的成本

TEXT E The style that Urrea has adopted to tell Teresita’s—and Mexico’s—story in his book "The Hummingbird’ s Daughter" partakes of this politics as well, being simultaneously dreamy, telegraphic and quietly lyrical. Like a vast mural, the book displays a huge cast of workers, whores, cowboys, rich men, bandits and saints while simultaneously making them seem to float on the page. Urrea’s sentences are simple, short and muscular; he mixes low humor with metaphysics, bodily functions with deep and mysterious stirrings of the soul. These 500 pages- though they could have been fewer—slip past effortlessly, with the amber glow of slides in a magic lantern, each one a tableau of the progress of earthy grace: Teresita crouched in the dirt praying over the souls of ants, Teresita having a vision of God’s messenger not as the fabled white dove but as an indigenous hummingbird, Teresita plucking lice from the hair of a battered Indian orphan in a "pus-shellacked jacket." Ferociously female though curiously asexual, Teresita has a particular ability to deliver babies while soothing the pains of laboring mothers. This, Urrea is saying, is what matters. ,Miracles," Teresita realizes as she learns mid- wifely, "are bloody and sometimes come with mud sticking to them." The salty cradle of life is the true church. Urrea’ s love for Teresita, "the Mexican Joan of Arc," and for the world she helps bring into existence is one of the strongest elements of the book. He is unstintingly, unironically and unselfconsciously tender. He is a partisan. With such passion and care in abundant evidence, one wishes to believe. Teresita is a saint we could really use right now, and I fervently hope she can be summoned to save the galaxy. But there is a quality to Urrea’s novel that, for all the salt and blood and childbirth, is somehow a bit distant. "The Hummingbird’s Daughter" has the woodcut feeling of a bedtime story, or of family legends that have been told so many times they’ ye gone smooth, like the lettering on old gravestones. Teresita is the motherland and the mother of us all, an emissary from the Time Before, permanently encircled by butterflies and hummingbirds and the upraised rifles of revolutionaries. She is, according to the precepts of a certain perspective, entirely perfect. Her "flaws"—her love of the lowly and the sick, her unladylike strength, her uncouth habits—are clearly marks of virtue to anyone but the most bloodless capitalist. Even after she’s declared dead, she manages to win. Myths, of course, both defy and rebuke this sort of quibbling: the gods always arise from a time much larger and deeper than the present moment, and we invent them because we need to believe in someone—or something—greater than ourselves. In Vargas Llosa’s scheme of things, isn’t Teresita the invention we need to ignite a better world But it is exactly this aspect of "The Hummingbird’s Daughter" that makes it seem sealed off from the kaleidoscopic, indeterminate, loss-riven borderlands of modernity that Urrea has written about in earlier books with such depth. Toward the end of the novel, as some of the main characters flee to "great, dark North America," they feel as if the country they’ve left is "a strange dream." As beautiful as that dream—that notion of the unbroken whole—may be, at this late date none of us live there. We’re all citizens of a haunted, mongrel terrain where nothing, not even the most appealing saint, is that simple. Concerning the using of language in "The Hummingbird’s Daughter”’, which of the following statement is NOT true

A. The language is elegant throughout the book.
B. The language is simple.
C. The language is forceful.
D. The language mixes low humor with deep reflection on life.

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