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甲公司根据生产的特点和管理的要求对乙产品采用品种法计算产品的成本，生产费用采用约当量比例法在完工产品与月末在产品之间分配，原材料在生产开始时一次投入，其他加工费用发生较为均衡，期末在产品的完工程度平均按50%计算。 资料1：甲公司2010年12月乙产品成本费用资料如下： (1)月初乙在产品200件，直接材料为280000元，直接人工为26000元，制造费用为20000元。 (2)本月投入生产乙产品800件，本月完工产品860件，月末在产品140件。 (3)本月生产乙产品发生有关成本费用资料如下： ①本月投入生产乙产品耗用主要材料820000元，辅助材料48000元，车间管理部门耗用材料5000元。 ②本月分配直接生产乙产品的工人工资156000元，福利费12360元，车间管理人员工资50000元。 ③本月确认的生产乙产品应负担的车间管理部门水电费30000元，车间生产工人劳保用品费4000元。 资料2：甲公司2010年乙产品单位计划成本为1355元，其中直接材料为1023元，直接人工为198元，制造费用为134元。 假定除上述资料外，不考虑其他因素。 要求： 根据上述材料，填列甲公司乙产品的“产品成本计算单”。 产品成本计算单 金额单位：元 月 日 摘 要 产量(件) 直接材料 直接人工 制造费用 合计 12 1 期初在产品成本 200 280000 26000 20000 326 000 31 本月生产费用 800 868000 31 生产费用累计 1000 单位成本 31 完工产品成本 860 31 月末在产品成本 140
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Read the following text. Choose the best word or phrase marked A, B, C or D on ANSWER SHEET 1. Only three strategies are available for controlling cancer: prevention, screening and treatment. Lung cancer causes more deaths than any other types of cancer. A major cause of the disease is not (21) known; there is no good evidence that screening is much helpful, and treatment (22) in about 90 percent of all cases. At present, therefore, the main strategy must be (23) . This may not always be true, of course, as for some other types of cancer, research (24) the past few decades has produced (or suggested) some importance in prevention, screening or treatment. (25) , however, we consider not what research may one day offer but what today’s knowledge could already deliver that is not being delivered, then the most practicable and cost-effective opportunities for (26) . premature death from cancer, especially lung cancer, probably involve neither screening nor improved (27) , but prevention. This conclusion does not depend on the unrealistic assumption that we can (28) tobacco. It merely assumes that we can reduce cigarette sales appreciably by raising prices or by (29) on the type of education that already appears to have a (30) effect on cigarette assumption by whitecollar workers and that we can substantially reduce the amount of tar (31) per cigarette. The practicability of preventing cancer by such measures applies not only in those countries, (32) , the United States of America, because cigarette smoking has been common for decades, 25 to 30 percent of all cancer deaths now involves lung cancer, but also in those where it has become (33) only recently. In China, lung cancer (34) accounts for only 5 to 10 percent of all cancer deaths. This is because it may take as much as half a century (35) the rise in smoking to increase the incidence to lung cancer. Countries where cigarette smoking is only now becoming widespread can expect enormous increase in lung cancer during the 1990’s or early in the next century, (36) prompt effective action is taken against the habit-indeed, such increase is already plainly evident in parts of the (37) . There are four reasons why the prevention of lung cancer is of such overwhelming importance: First, the disease is extremely common, causing more deaths than any other type of cancer now (38) ; Secondly, it is generally incurable; Thirdly, effective, practicable measures to reduce its incidence are already reliably known; and finally, (39) tobacco consumption will also have a substantial (40) on many other diseases.
Text 4 The study of reading skills is as old as written language. It is believed that it was approximately 3000 to 4000 BC when the first systematic efforts were made to teach people to read and to write. Egyptian scribes were taught these skills in formal schools, but we have no knowledge of the techniques that were used by them. The modern emphasis on the scientific study of reading dates from approximately 1887 when a French scientist named Javal discovered that the visual process in reading is not the technique people had originally assumed to be. It seems to most persons that as you read along a line of print your eye moves along smoothly recognizing words and phrases, one after the other, as it moves. Javal carefully observed the eyes of persons reading and discovered two quite important things. First, the eyes, rather than moving were stopped most of the time. Second, rather than moving slowly and smoothly along a line, they moved in extremely quick jumps from one point of fixation to the next. Javal was so struck by these jumps that he called eye movements saccadic after the French word "to jump". His findings were a surprise to many persons. If you are interested in trying out Javal’s experiment, watch a friend very carefully as he reads, paying particular attention to the movements of his eyes. If you want to get a clearer picture of these rapid eye movements, you might try a technique invented by Professor W. R. Miles. It is known as the Miles Peep-Hole Technique and consists of the very simple process of cutting a small hole in the center of a page of print and observing the reader through the hole. This puts your point of observation approximately where the reader is looking, and you get a very clear picture of the saccadic eye movements. The discovery of saccadic eye movements by Javal stimulated many other people to try to study in more detail the nature of the mechanical process of reading. One of the earliest techniques was an effort to record eye movements on paper by connecting a little pneumatic tube through a long series of pulleys and wires to a pen which would write on moving paper and jiggle back and forth as the eyes moved. This turued out to be a reasonable good way of finding out how many eye movements a person was making but it was quite uncomfortable for the person being tested. Another rather disturbing technique was the process of putting a spot of white material on the comer of the eye. The material was then photographed with a movie camera as the person read. During the period from 1900 to about 1920 a new technique in studying eye movements in reading came into use with the development of eye movement cameras. Another complicated set of the eye through a series and onto a spool of moving film. Early cameras of this type were extremely expensive and difficult to construct. One of the first was used at the University of Chicago, another at the University of Minnesota, and after a few years more of them were built in other institutions throughout the country. Since 1920, many modem scientists have studied the problem of accurate recordings of eye movements in reading. As a result, there are several more modem techniques in use today. Modem equipment includes highly sophisticated cameras with high-speed film, cameras in helmets which fit on the head of the reader and show a picture of what he sees as well as the location of his eye movements, and other complex film devices. One very expensive but useful price of recording equipment is an electronic device which measures the location of visual fixation by measuring the voltage across the eyeball and feeds the electronic information into a computer which plots the exact location of the center of vision. All of these mechanical, photographic, and electronic devices have given us a great deal of useful information about the reading process. Modem emphasis on scientific study of reading dates from approximately ______.
甲公司根据生产的特点和管理的要求对乙产品采用品种法计算产品的成本，生产费用采用约当量比例法在完工产品与月末在产品之间分配，原材料在生产开始时一次投入，其他加工费用发生较为均衡，期末在产品的完工程度平均按50%计算。 资料1：甲公司2010年12月乙产品成本费用资料如下： (1)月初乙在产品200件，直接材料为280000元，直接人工为26000元，制造费用为20000元。 (2)本月投入生产乙产品800件，本月完工产品860件，月末在产品140件。 (3)本月生产乙产品发生有关成本费用资料如下： ①本月投入生产乙产品耗用主要材料820000元，辅助材料48000元，车间管理部门耗用材料5000元。 ②本月分配直接生产乙产品的工人工资156000元，福利费12360元，车间管理人员工资50000元。 ③本月确认的生产乙产品应负担的车间管理部门水电费30000元，车间生产工人劳保用品费4000元。 资料2：甲公司2010年乙产品单位计划成本为1355元，其中直接材料为1023元，直接人工为198元，制造费用为134元。 假定除上述资料外，不考虑其他因素。 要求： 根据上述材料，计算甲公司2010年12月份乙产品计划总成本及其各成本项目的金额，分析说明当月成本计划完成的情况。 (答案金额单位用元表示)
You will hear three dialogues or monologues. Before listening to each one, you will have time to read the questions related to it. While listening, answer each question by choosing A, B, C or D. After listening, you will have time to read your answer. You will hear each piece once only. Questions 11-13 are based on the following talk about the Space Shuttle Columbia. You now have 15 seconds to read Questions 11-13. Why is the Space Shuttle Columbia special
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