网络编辑师考试
网络编辑师考试
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
Teamwork in Tourism
Growing cooperation among branches of tourism has proved valuable to all concerned1. Government bureaus, trade and travel associations, carriers and properties2 are all working together to bring about optimum3 conditions for travelers.
_____(1)_____They have knowledge of all areas and all carrier services, and they are experts in organizing different types of tours and in preparing effective advertising campaigns. They distribute materials to agencies, such as journals, brochures4 and advertising projects._____(2)_____
Tourist counselors give valuable seminars5 to acquaint agents with new programs and techniques in selling._____(3)_____
Properties and agencies work closely together to make the most suitable contracts, considering both the comfort of the clients and their own profitable financial arrangement._____(4)_____
_____(5)_____Carriers are dependent upon agencies to supply passengers, and agencies are dependent upon carriers to present them with marketable tours. All services must work together for greater efficiency, fair pricing and contented customers.
词汇：
bureau /"bjuərəu/ n．局，部门
sponsor / "spɒnsə /v．发起，赞助
agency / "eɪdʒ(ə)nsɪ / n．（旅行）社
acquaint / ə"kweɪnt /v．使熟悉
car-rental/"ka:"rentl/ n．汽车租赁
purchase / "pɜ:tʃəs / n．购买
contented /kən"tentid/ adj．满意的
注释：
1. concerned：作定语时常常放在所修饰的词或短语的后面，表示“有关的”。例如：Everyone concerned must sign their names here.
2. carriers and properties：指运输公司和房地产公司。
3. optimum：形容词，意为“最佳的”。又如：an optimum temperature for this kind of flower：适合这种花生长的最佳温度。
4. brochure：指具有宣传性质的小册子。
5. seminar：研讨会
6. conversely: 相反地，反过来说。又如：The teacher gave the students knowledge, and conversely, the students offered the teacher their warmest gratitude.
练习：
A The same confidence exists between agencies and carriers, including car-rental and sight-seeing services.
B They offer familiarization and workshop tours so that in a short time agents can obtain first-hand knowledge of the tours.
C Travel operators, specialists in the field of planning, sponsor extensive research programs.
D As a result of teamwork, tourism is flouring in all countries.
E Agencies rely upon the good services of hotels, and, conversely6, hotels rely upon agencies, to fulfill their contracts and to send them clients.
F In this way agents learn to explain destinations and to suggest different modes and combinations of travel-planes, ships, trains, motorcoaches, car-rentals, and even car purchases.
空2
A:A B:B C:C D:D E:E F:F
The First Four Minutes
You may have noticed that the average person does not give his undivided attention to someone he has just met. ___2___ If anyone has ever done this to you, you probably did not like him very much.
When we are introduced to new people, the author suggests, we should try to appear friendly and self-confident. In general, he says, “People like people who like themselves1. ”
On the other hand, we should not make the other person think we are too sure of ourselves. It is important to appear interested and sympathetic，realizing that the other person has his own needs， fears, and hopes.
Hearing such advice, one might say, "But I"m not a friendly, self-confident person. That"s not my nature. It would be dishonest for me to act that way. ”
___3___We can become accustomed to any changes we choose to make in our personality. “It is like getting used to a new car. It may be unfamiliar at first, but it goes much better than the old one. ”
But isn"t it dishonest to give the appearance of friendly self-confidence when we don"t actually feel that way? Perhaps, but according to Dr. Zunin, "total honesty" is not always good for social relationships2 ’ especially during the first few minutes of contact. There is a time for everything, and a certain amount of play-acting may be best for the first few minutes of contact with a stranger3. That is not the time to complain about one"s health or to mention faults one finds in other people. It is not the time to tell the whole truth about one"s opinions and impressions.
___4___For a husband and wife or a parent and child, problems often arise during their first four minutes together after they have been apart. Dr. Zunin suggests that these first few minutes together be treated with care. If there are unpleasant matters to be discussed, they should be dealt with later.
The author says that interpersonal relations should be taught as a required course5 in everyschool, along with reading, writing, and mathematics. ___5___That is at least as important as how much we know.
Undivided/ ʌndɪ"vaɪdɪd / adj．不分散的，专一的
accustomed / ə"kʌstəmd / adj．惯常的
personality / pɜːsə"nælɪtɪ / n．个性，人格
1.People like people who like themselves.人们喜欢那些有自信心的人。这里的who like themselves不作“喜欢自己”解，根据上下文，可以解释为“有自信的人”。
A In reply, Dr. Zunin would claim that a little practice can help us feel comfortable about changing our social habits.
B Much of what has been said about strangers also applies to4 relationships with family members and friends.
C In his opinion, success in life depends mainly on how we get along with other people.
D Every time you meet someone in a social situation, give him your undivided attention for four minutes.
E He keeps looking over the other person"s shoulder, as if hoping to find someone more interesting in another part of the room.
F He is eager to make friends with everyone.
空2
A:A B:B C:C D:D E:E F:F
Einstein Named "Person of the Century"
Albert Einstein, whose theories on space time and matter helped unravel the secrets of the atom and of the universe, was chosen as "Person of the Century" by Time magazine on Sunday.
A man whose very name is synonymous with scientific genius，Einstein has come to represent more than any other person the flowering of the 20th century scientific thought that set the stage for the age of technology.
"The world has changed far more in the past 100 years than in any other century in history. The reason is not political or economic，but technological 一 technologies that flowed directly from advances in basic science. ” wrote theoretical physicist Stephen Hawking in a Time essay explaining Einstein"s significance ____1____
Time chose as runner-up President Franklin Roosevelt1 to represent the triumph of freedom and democracy over fascism, and Mahatma Gandhi2 as an icon for a century when civil and human rights became crucial factors in global politics.
"What we saw was Franklin Roosevelt embodying the great theme of freedom"s fight against totalitarianism, Gandhi personifying the great theme of individuals struggling for their rights, and Einstein being both a great genius and a great symbol of a scientific revolution that brought with it amazing technological advances that helped expand the growth of freedom. ” said Time Magazine Editor Walter Isaacson.
Einstein was born in Ulm,Germanyin 1879. ____2____He was slow to learn to
speak and did not do well in elementary school. He could not stomach organized learning and loathed taking exams3 ？
In 1905, however, he was to publish a theory which stands as one of the most intricate
examples of human imagination in history. ____3____ Everything else — mass， weight, space, even time itself — is a variable. And he offered the world his now-famous equation ： energy equals mass times the speed of light squared — E = mc2.
____4____ "There was less faith in absolutes, not only of time and space but also of truth and morality."
Einstein"s famous equation was also the seed that led to the development of atomic energy and weapons. In 1939, six years after he fled European fascism and settled at Princeton University, Einstein，an avowed pacifist4，signed a letter to President Roosevelt urging the United States to develop an atomic bomb before Nazi Germany did. ____5____Einstein did not work on the project.
Einstein died inPrinceton,New Jerseyin 1955.
词汇：
unravel / ʌn"rævl / vt.解开
synonymous / sɪˈnɒnɪməs / adj.同义的
runner-up 亚军，第二名
icon /" "aɪkɒn / n.象征；图符
totalitarianism / təʊˌtælə"teərɪənɪzəm / n.极权主义
personify/ pə"sɒnɪfaɪ / vt.象征，体现
intricate / ˈɪntrɪkət / adj.复杂的
constant / "kɒnstənt / n.常量
variable / "kɒnstənt / n, 变量
equation / ɪˈkweʒən -ʃən / n.等式
注释：
1.President Franklin Roosevelt:美国第 32 任总统罗斯福（1882—1945)
2.Mahatma Gandhi:印度政治和精神领袖、改革家甘地(1869—1948)
3.He could not stomach organized learning and loathed taking exams.他无法忍受一切都安排得 死死的教学，讨厌考试。
4.avowed pacifist:公开承认的和平主义者
练习：
A "Indirectly, relativity paved the way for a new relativism in morality, art and politics. ” Isaacson wrote in an essay explaining Time"s choices.
B How he thought of the relativity theory influenced the general public"s view about Albert Einstein.
C ” Clearly, no scientist better represents those advances than Albert Einstein. ”
D Roosevelt heeded the advice and formed the "Manhattan Project" that secretly developed the first atomic weapon.
E In his early years, Einstein did not show the promise of what he was to become.
F In his “ Special Theory of Relativity ”，Einstein described how the only constant in the universe is the speed of light.
空4
A:A B:B C:C D:D E:E F:F
Are Online Friends Real Friends?
Some people believe that the Internet is the best way to make new friends. It’s convenient, it’s fast, and it allows to make contact with different kinds of people from all over the world. When you use social networking websites and chat rooms, you can easily find people with interests and hobbies similar to yours2. Information updates and photos add to the experience. Making friends on the Internet is especially good for shy people who feel uncomfortable in social situations. It’s often easier to share thoughts and feelings online. ____2____. They can make people feel less lonely and help them solve problems.
Although the Internet can encourage friendship, it has a major disadvantage. ____3____. Online friends only tell you what they want you to know. They sometimes exaggerate their good qualities and hide the less positive ones, so you can’t be sure of what they really like3. That is why you should not give personal information to anyone online unless you’re totally sure of who that person is.
Can online friendship be as meaningful as face-to-face ones? There are different points of view. Researchers at the UniversityofSouthern Californiasurveyed 2,000 households in theUnited States. The results showed that more than 40 percent of participants feel “as strongly about their online buddies”as they do about their “offline” friends. ____4____. In contrast, there are many people who believe that it’s not possible to have deep relationships with online friends. A young Indian software engineer, Lalitha Lakshmipathy，says，“it’s good to feel connected with many people, but all my e-buddies are not necessarily my close friends. ”____5____. They say that it’s hard to develop feelings of trust and connection when you don’t share experiences in person4.
People continue to express different opinions about online friendship. However, most of them would agree that virtual friendships must not replace face-to-face friendships. As one life coach says, “a social networking site should only be the ‘add on’ in any relationship.”
词汇:
acquaint / ə"kweɪnt / v.使熟悉
lively / "laɪvlɪ / adj.热烈的
deceive / dɪ"siːv / vt.欺骗
exaggerate / ɪg"zædʒəreɪt; eg- / v.夸大
beneficial / ˌ benɪ"fɪʃ(ə)l / adj. 有益的
update / ʌp"deɪt / vt. 更新
buddy /"bʌdɪ / n. 朋友
add on 补充
注释：
1．Today these questions are the subject of lively debate.：现今这些问题成了人们热议的话题。
练习：
A．In addition, virtual friends can offer emotional support.
空1
A:A B:B C:C D:D E:E F:F
Are Online Friends Real Friends?
Some people believe that the Internet is the best way to make new friends. It’s convenient, it’s fast, and it allows to make contact with different kinds of people from all over the world. When you use social networking websites and chat rooms, you can easily find people with interests and hobbies similar to yours2. Information updates and photos add to the experience. Making friends on the Internet is especially good for shy people who feel uncomfortable in social situations. It’s often easier to share thoughts and feelings online. ____2____. They can make people feel less lonely and help them solve problems.
Although the Internet can encourage friendship, it has a major disadvantage. ____3____. Online friends only tell you what they want you to know. They sometimes exaggerate their good qualities and hide the less positive ones, so you can’t be sure of what they really like3. That is why you should not give personal information to anyone online unless you’re totally sure of who that person is.
Can online friendship be as meaningful as face-to-face ones? There are different points of view. Researchers at the UniversityofSouthern Californiasurveyed 2,000 households in theUnited States. The results showed that more than 40 percent of participants feel “as strongly about their online buddies”as they do about their “offline” friends. ____4____. In contrast, there are many people who believe that it’s not possible to have deep relationships with online friends. A young Indian software engineer, Lalitha Lakshmipathy，says，“it’s good to feel connected with many people, but all my e-buddies are not necessarily my close friends. ”____5____. They say that it’s hard to develop feelings of trust and connection when you don’t share experiences in person4.
People continue to express different opinions about online friendship. However, most of them would agree that virtual friendships must not replace face-to-face friendships. As one life coach says, “a social networking site should only be the ‘add on’ in any relationship.”
词汇:
acquaint / ə"kweɪnt / v.使熟悉
lively / "laɪvlɪ / adj.热烈的
deceive / dɪ"siːv / vt.欺骗
exaggerate / ɪg"zædʒəreɪt; eg- / v.夸大
beneficial / ˌ benɪ"fɪʃ(ə)l / adj. 有益的
update / ʌp"deɪt / vt. 更新
buddy /"bʌdɪ / n. 朋友
add on 补充
注释：
1．Today these questions are the subject of lively debate.：现今这些问题成了人们热议的话题。
练习：
A．In addition, virtual friends can offer emotional support.
空1
A:A B:B C:C D:D E:E F:F
Teamwork in Tourism
Growing cooperation among branches of tourism has proved valuable to all concerned1. Government bureaus, trade and travel associations, carriers and properties2 are all working together to bring about optimum3 conditions for travelers.
_____(1)_____They have knowledge of all areas and all carrier services, and they are experts in organizing different types of tours and in preparing effective advertising campaigns. They distribute materials to agencies, such as journals, brochures4 and advertising projects._____(2)_____
Tourist counselors give valuable seminars5 to acquaint agents with new programs and techniques in selling._____(3)_____
Properties and agencies work closely together to make the most suitable contracts, considering both the comfort of the clients and their own profitable financial arrangement._____(4)_____
_____(5)_____Carriers are dependent upon agencies to supply passengers, and agencies are dependent upon carriers to present them with marketable tours. All services must work together for greater efficiency, fair pricing and contented customers.
词汇：
bureau /"bjuərəu/ n．局，部门
sponsor / "spɒnsə /v．发起，赞助
agency / "eɪdʒ(ə)nsɪ / n．（旅行）社
acquaint / ə"kweɪnt /v．使熟悉
car-rental/"ka:"rentl/ n．汽车租赁
purchase / "pɜ:tʃəs / n．购买
contented /kən"tentid/ adj．满意的
注释：
1. concerned：作定语时常常放在所修饰的词或短语的后面，表示“有关的”。例如：Everyone concerned must sign their names here.
2. carriers and properties：指运输公司和房地产公司。
3. optimum：形容词，意为“最佳的”。又如：an optimum temperature for this kind of flower：适合这种花生长的最佳温度。
4. brochure：指具有宣传性质的小册子。
5. seminar：研讨会
6. conversely: 相反地，反过来说。又如：The teacher gave the students knowledge, and conversely, the students offered the teacher their warmest gratitude.
练习：
A The same confidence exists between agencies and carriers, including car-rental and sight-seeing services.
B They offer familiarization and workshop tours so that in a short time agents can obtain first-hand knowledge of the tours.
C Travel operators, specialists in the field of planning, sponsor extensive research programs.
D As a result of teamwork, tourism is flouring in all countries.
E Agencies rely upon the good services of hotels, and, conversely6, hotels rely upon agencies, to fulfill their contracts and to send them clients.
F In this way agents learn to explain destinations and to suggest different modes and combinations of travel-planes, ships, trains, motorcoaches, car-rentals, and even car purchases.
空2
A:A B:B C:C D:D E:E F:F
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