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【单选题】
Read the following paragraph and answer questions 21 and 22. I always knew I wanted to be a marine biologist. When I was six, my parents took me to an aquarium, and I was hooked. But it was in college, when I got to work on an ocean research cruise, that I decided to specialize in oceanography. The trip was sponsored by the Plankton Investigative Service, and our goal was to collect as many different types of the microscopic plants and animals as we could, in order to see what, if any, impact the increased number of people fishing there had on the marine ecosystem. Our group was divided into two teams, each responsible for gathering a different type of plankton. Working with the phytoplankton, especially the blue-green algae, was fascinating. We measured the chlorophyll in the water to determine where, and in what quantity, the phytoplankton were. This worked well because the water was so clear, free of sediment and contaminants. 21. What is phytoplankton?
A.
another name for chlorophyll
B.
a microscopic plant
C.
a microscopic animal
D.
a type of fish
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【判断题】在物流成本核算的方法中,联合作业核算是量、本、利分析法的特殊形式。(    )
A.
正确
B.
错误
【单选题】水平角观测时个测回间改变零方向度盘位置是为了消弱( )误差影响
A.
视准轴
B.
横轴
C.
指标差
D.
度盘分划
【判断题】会计核算法和作业成本法都是物流成本核算的有效方法。
A.
正确
B.
错误
【单选题】以物流成本动因理论为基础,通过对作业进行动态追踪、确认和计量来评价作业业绩和资源利用情况的方法,是哪一种物流成本核算方法?( )
A.
会计方式核算法
B.
统计方式核算法
C.
作业成本法
D.
目标成本法
【单选题】为了将茶叶冲泡好 , 在选择茶具时主要的参考因素是 ( ) 、看人数、看茶叶
A.
看场合
B.
看喝茶人的身份
C.
看喝茶的心情
D.
看现有的 条件
【简答题】进行物流成本归集核算的有效方法之一的作业成本法简称( )。
【判断题】为了将茶叶冲泡好,在选择茶具时主要的参考因素是:看场合、看人数、看茶叶。
A.
正确
B.
错误
【单选题】为了将茶叶冲泡好,在选择茶具时主要的参考因素是:看场合、看人数、( )。
A.
看茶叶的品种
B.
看茶叶
C.
看茶叶的外形
D.
看喝茶人的喜好
【判断题】为了将茶叶冲泡好,在选择茶具时主要参考因素是:看场合、看人数、看茶叶。
A.
正确
B.
错误
【多选题】物流成本核算方法可分为()
A.
基于会计方式的核算方法
B.
基于统计方式的核算方法
C.
基于作业的成本核算方法
D.
基于功能的成本核算方法
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