题目内容
采用差额投资内部收益率法进行互斥方案的决策时，如果差额投资内部收益率大于设定的折现率，则原始投资额较大的方案较优。()
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Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
Yasuhisa Shizoki, a 51-year-old MP from Japan's ruling Liberal Democratic Party (LDP), starts tapping his finger on the dismal economic chart on his coffee table. "Unless we change the decision-making process," he says bluntly, "we are not going to be able to solve this kind of problem." With the economy in such a mess, it may seem a bit of a diversion to be trying to sort out Japan's political structures as well as its economic problems.
Since co-writing a report on political reform, which was released by an LDP panel last week, Mr. Shizoki has further upset the party's old guard. Its legionaries, flanked by columns of the bureaucracy, continue to hamper most attempts to overhaul the economy. Junichiro Koizumi was supposed to change all that, by going over their heads and appealing directly to the public. Yet nearly a year after becoming prime minister, Mr. Koizumi has precious little to show for his efforts. His popularity is now flagging and his determination is increasingly in doubt.
As hopes of immediate economic reform. fade, optimists are focusing on another potential benefit of Mr. Koizumi's tenure. They hope that his highly personalized style. of leadership will pave the way for a permanent change in Japanese politics: towards more united and authoritative cabinets that are held directly accountable for their policies. As that happens, the thinking goes, real economic reforms will be able to follow. Unfortunately, damage-limitation in the face of scandal too often substitutes for real reform. More often, the scandals serve merely as distractions. What is really needed is an overhaul of the rules themselves.
A leading candidate for change is the 40-year-old system—informal but religiously followed-through which the LDP machinery vets every bill before it ever gets to parliament. Most legislation starts in the LDP's party committees, which mirror the parliamentary committee structure. Proposals then go through two higher LDP bodies, which hammer out political deals to smooth their passage. Only then does the prime minister's cabinet get fully involved in approving the policy. Most issues have been decided by the LDP mandarins long before they reach this point, let alone the floor of parliament, leaving even the prime minister limited influence, and allowing precious little room for public debate and even less for accountability.
As a result, progress will probably remain slow. Since they know that political reform. leads to economic reform, and hence poses a threat to their interests, most of the LDP will resist any real changes. But at least a handful of insiders have now brought into one of Mr. Koizumi's best slogans: "Change the LDP, change Japan."
The diversion Yasuhisa Shizoki enjoys is mentioned in the text to ______.
变动制造费用耗费差异，是实际变动制造费用与标准工时和变动制造费用标准分配率乘积之间的差额。()
实际收益率是指在不确定的条件下，预测的某资产未来可能实现的收益率。()
某企业某种原料预计每天的最大耗用量10吨，平均每天的正常耗用量8吨，预计最长订货提前期15天，正常订货提前期10天，则该企业保险储备量为70吨。()
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