甲公司根据生产的特点和管理的要求对A产品采用品种法计算产品成本。生产费用采用约当产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按50%计算。在生产A产品的同时生产出P副产品，副产品采用作价扣除法分配其成本。甲公司2013年12月共发生费用82000元，其中直接材料40000元，直接人工20000元，制造费用20000元，管理部门费用2000元；其中P产品不能直接对外销售尚需进一步加工，进一步加工成本为直接人工1250元，制造费用1250元，当月投产A产品500件，其中400件已完工，100件为在产品，同时产出P产品100件。P产品市场售价为80元／件；单位销售税金及费用为20元／件，单位销售利润为10元/件。要求：假定A产品期初无在产品，不考虑其他因素，回答下列第1．一5．题。

P产品应负担的直接材料,直接人工和制造费用成本为( )。

A:P产品应负担的直接材料成本1250元 B:P产品应负担的直接人工成本625元 C:P产品应负担的制造费用为625元 D:P产品应负担的制造费用为650元

某一时期内A商品的需求函数Qd=50-5P，供给函数Qs=-10+5P，Qd为需求量，Qs为供给量，P为价格。

商品的均衡价格与均衡数量分别为()。

A:P=5 Q=20 B:P=4 Q=10 C:P=5 Q=15 D:P=6 Q=20

The Paper Chase

    1. “Running a house¹ is a lot like running a business,” says Stephanie Denton, a professional organizer based in² Cincinnati,Ohio, who specializes in both residential and commercial paperwork and record keeping. To get a successful grip on³ organizing documents, bills, and other materials, Denton suggests the following tips：

    2. Create a space in which you can always do your paperwork. This is perhaps the most important element of a successful system. If you can’t devote an entire desk to the task, at least invest in a rolling file cart to store active paperwork and a two-drawer file cabinet for family records. Store the rolling file cart wherever it is most convenient and comfortable to do your work, whether that is the kitchen, office, or family room⁴.

    3. When in doubt, throw it out. The first step for implementing a workable filing system is to eliminate paper you don’t use, don’t need, or that you could easily access again elsewhere. Throw out duplicate statements, old catalogs, and all of the coupons, mailings, or offerings you’ll never have an opportunity to use or even read.

    4. Set aside two days a month to pay bills. If a monthly due date doesn’t fit into your cycle, call up the creditor and suggest a more convenient date. Keep two manila folders⁵ at the front of your system for current bills — one to correspond with each bill-paying day — and file all incoming bills. Keep a list in the front of each folder of what needs to be paid in case⁶ the invoice never arrives or gets misplaced.

    5. Think of your filing system not as a rigid tool, but as a living, breathing system that can accommodate your changing needs. A good filing system is both mentally and physically flexible. Everyone’s needs are different, says Denton, but when devising a filing system, ask yourself：“Where would I look for this?” Create main headings for your filing system, such as Investments, Taxes, Children, and so forth, and file individual folders under the main headings. Never overstuff your files.

词汇：

paperwork /"peɪpəwɜːk/ n.文书工作

overstuff /,əʊvə"stʌf/ vt.把……塞得过满

statement /"steɪtm(ə)nt/ n.账目

duplicate /"djuːplɪkət/ adj.复制的

correspond /kɒrɪ"spɒnd/ vt.与……一致、和谐或相配

mailing /"meɪlɪŋ/ n.邮件

incoming /"ɪnkʌmɪŋ/ adj.将要或正要进来的

creditor /"kredɪtə/ n.债权人

misplace /mɪs"pleɪs/ vt.把……放错地方

invoice /"ɪnvɒɪs/ n.发票

heading /"hedɪŋ/ n.标题

rigid /"rɪdʒɪd/ adj.呆板的,僵硬的

注释：

1. running a house:打理一所房子。“run”在这里是“管理”的意思。又如:He’s been running a restaurant since he left school.

2. base... in...:在……为……设立基础、提供基础。又如:They based the new company in Portland.

3. get a grip on:抓住,控制,掌握。又如:getting a grip on the new technique.

4. family room:家庭游艺室,指用于家庭成员娱乐的房间

5. manila folders:马尼拉折叠夹

B  Implementing a Workable Filing System

C  What Is a Good Filing System

D  How to Invest in a Rolling File Cart

E  Get Rid of Unimportant Things

Paragraph 5 __________

A:A B:B C:C D:D E:E F:F

Men Smell of Cheese and Women of Onions

　　Little girls may be made of sugar and all things nice, but their armpits smell of onions. ____1____ That’s the conclusion of research in Switzerlandthat involved taking armpit sweat samples from 24 men and 25 women after he had spent time in a sauna or ridden an exercise bike for 15 minute.

　　____2____ “Men smell of cheese, and women of grapefruit or onion,” says Christian Starkenmann of Firm enich, a company inGenevathat researches flav ours and perfumes for food and cosmetics companies.

　　The team found that the women"s armpit sweat constrained relatively high levels of an odourless sulphur-containning compound – 5 milligrams per milliliter of sweat versus 0.5 milligrams in men. When the researchers mixed this compound in the lab with bacteria commonly found in the armpit, the bugs turned it into a thiol- a previously discovered odour from armpits that is akin to onion.

　　“The more sulphur precursor we added, the more intense was the malodour,” says Starkenmann, whose team’s results appear in Chemical Senses. ____3____The men, meanwhile, had relatively high levels of an odourless fatty acid which turned into a cheesy odour when exposed to the same types of bacteria. The balance of oniony to cheesy precursors in women’s sweat made it smell worse than men’s as rated by independent smell assessors.

　　____4____ “We could make inhibitors that neutralise the precursors, or block the bacterial enzymes that do the conversion,” says Starkenmann.

　　Some researchers are sceptical that gender is the main deciding factor, arguing that the patterns found in Swiss volunteers might not apply to other populations with different diets and genetic background. ____5____

　　【词汇】

　　armpit / "ɑːmpɪt / n. 腋（部）
　　malodour / mæ"ləudə/ n.难闻的气味，恶臭
　　grapefruit / "greɪpfruːt / n.葡萄柚
　　neutralize / "nju:trəlaiz / v.中和，抵消
　　sulphur / "sʌlfə  / n.硫
　　enzyme / "enzaɪm  / n.酶
　　thiol / "θaiɔl, -əul  / n.硫醇

　　【注释】

　　1. smell of onions：.....闻起来像洋葱
　　2. ... is akin to onion：......近似于洋葱

 练习：　　

    A　Bacterial enzymes turn the otherwise odourless precursor into the malodour.
　　B　And while free of slug or snail odours, men’s armpits pack a powerful cheesy whiff.
　　C　Most cases of skin odor is associated with break down of the compounds found in sweat by bacteria that live on the skin.
　　D　Next, the team hope to develop new ingredients for deodorants that fight the smells.
　　E　The researchers found marked differences in the sweat from men and women.
　　F　“Other factors include what you eat. what you wash with, what you wear and what genes you inherit,” says Tim Jacob of CardiffUniversityin theUK.

空5

A:A B:B C:C D:D E:E F:F

5P1K表示该电容器的标称值及偏差为（）。

A:5P±10% B:51P±5% C:5.1P±10% D:5.1P±5%

设系统中A类资源有10个实例，B类资源有5个实例，又设系统中有5个进程P1， P2，P3，P4，P5。在某一时刻TO，系统状态如下：　　　　最大资源需求量　　　已分配资源数量　　　　　A　　B　　　　　　A　　B 　　P1　　7　　5　　　　　　0　　1 　　P2　　3　　2　　　　　　2　　0 　　P3　　9　　0　　　　　　3　　0 　　P4　　2　　2　　　　　　2　　1 　　P5　　4　　3　　　　　　0　　0 　　现在系统可用资源为A：3个，B：3个。该状态是安全状态。现在进程P2发出新的资源申请A：1个，B：0个。分配后系统仍处于安全状态，其某一安全序列是

A:P2P3P5P4P1 B:P2P4P5P1P3 C:P4P3P1P5P2 D:P5P1P3P4P2

A:P2、P1、P5、P3、P4 B:P2、P3、P1、P5、P4 C:P4、P1、P3、P5、P2 D:P4、P3、P1、P5、P2

就绪队列中有5个进程P1，P2，P3，P4和P5，它们的优先数和需要的处理机时间如下表所示。 假设优先数小的优先级高，忽略进程调度和切换所花费的时间。采用“不可抢占式最高优先级”调度算法，进程执行的次序是（）。

A:P2P3P4P1P5 B:P2P5P1P4P3 C:P3P4P1P5P2 D:P3P2P5P1P4