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【单选题】
It is usual to classify types of production as job production, batch production and flow production. In job production, products are supplied to the special requirements of a customer, and the whole project is undertaken as one operation which is completed before passing, on to the next. A good example of this kind of work is shipbuilding. In job production a single item is produced at a time, whereas in batch production a number of similar items are produced in order to meet a continuing sales demand Batch sizes vary, but the quantity which is produced amounts to more than immediate requirements, and the surplus production is stored. Finally, in flow production, the manufacture of a product proceeds from one operation to another at a planned rate of output. It is argued that the type of production method which is employed depends on the development of an individual company. That. is to say, many factories begin manufacturing on a job production basis and proceed, as the volume of production increases, to batch and flow production methods. This is not always the case, however, since the type of production is not necessarily determined by the product volume which is aimed at. In fact, in the car industry, tools are produced by jobbing methods, components are produced by batch methods, and the final product is assembled by flow methods. Flow production is associated with flow layouts, whereas job and batch production are associated with process layouts. In a process layout, machines of a similar type are grouped together in the same section of the factory, and work in progress is moved from one part of the factory to another. In a flow layout scheme, the manufacturing equipment is arranged in the same sequence as the operations performed on the product. Each of these operations must be capable of processing work at the rate required for assembly of the final product, and the output for each operation must be balanced in order to provide a smooth flow of work. There are advantages in both types of layout. In a process layout system there is more flexibility, and a greater specialization of machines and labour is possible, while in a flow layout system it is not necessary to maintain a high level of stocks or to demand great skill in the workforce. Which of the following is NOT mentioned in the passage?
A.
Job production.
B.
Flower production.
C.
Batch.
D.
Flow production.
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参考答案:
举一反三
【单选题】适合治疗阴偏衰的治法是
A.
阳病治阴
B.
阴病治阳
C.
阴中求阳
D.
阳病治阳
E.
阴病治阴
【判断题】细菌对食品的污染可通过生物富集作用使人体内含量猛增。
A.
正确
B.
错误
【单选题】丙公司对丁公司的投资占丁公司注册资本的60%,采用权益法核算该项长期股权投资。丁公司接受捐赠设备一台,价值100万元,其所得税税率为30%,丙公司对此应调整增加长期股权投资账面价值( )万元。
A.
70
B.
42
C.
60
D.
18
【判断题】石油人民币是一种特殊的人民币,与中国境内流通的人民币在本质上是不同的。
A.
正确
B.
错误
【单选题】企业应当规定固定资产业务经办人的职责范围和工作要求,严禁未经授权授权的机构或人员办理固定资产业务,这属于()控制。
A.
授权批准控制
B.
不相容职务分离控制
C.
会计记录控制
D.
资产保护控制
【单选题】企业应当规定固定资产业务经办人的职责范围和工作要求。严禁未经授权的机构或人员办理固定资产业务。这属于( )控制。
A.
授权控制
B.
不相容职务分离控制
C.
会计记录控制
D.
资产保护控制
【单选题】丙公司对丁公司的投资占丁公司注册资本的60%,采用权益法核算该项长期股权投资。某年丁公司接受捐赠设备一台,价值100万元,其所得税率为30%。假定接受捐赠设备价值一次性计入丁公司该年应纳税所得额。丙公司对此应调整增加长期股权投资帐面价值( )万元。
A.
70
B.
42
C.
60
D.
18
【单选题】企业应当规定固定资产业务经办人的职责范围和工作要求。严禁未经授权的机构或人员办理固定资产业务。这属于( )控制。
A.
授权批准控制
B.
不相容职务分离控制
C.
会计记录控制
D.
资产保护控制
【单选题】( )适用于建筑设计总平面图布置比较简单的小型建筑场地。
A.
建筑方格网
B.
建筑基线
C.
导线网
D.
水准网
【判断题】适合治疗阴偏衰的治法是阴病治阳。
A.
正确
B.
错误
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