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

A Gay Biologist

    Molecular biologist Dean Hamer has blue eyeslight brown hair and a good sense of humor. He smokes cigarettesspends long hours in an old laboratory at the US National Institute of Health and in his free time climbs up cliffs and points his skis down steep slopes. He also happens to be openlymatter-of-factly gay1 ?

    What is it that makes Hamer who he is?2 What, for that matter3accounts for4 the talents and traits that make up anyone"s personality? Hamer is not content merely to ask such questions he is trying to answer them as well. A pioneer in the field of molecular psychology, Hamer is exploring the role genes play in governing the very core of our individuality5. To a remarkable extent, his work on what might be called the gaythrill-seeking and quit-smoking genes reflects how own genetic predispositions.6

    That work, which has appeared mostly in scientific journals, has been gathered into an accessible and quite readable form in Hamer"s creative new book, Living with Our Genes. “You have about as much choice in some aspect of your personality," Hamer and co-author Peter Copeland write in the introductory chapter, “ as you do in the shape of your nose or the size of your feet. ”

    Until recently, research into behavioral genetics was dominated by7 psychiatrists and psychologists, who based their most compelling conclusions about the importance of genes on8 studies of identical twins. For examplepsychologist Michael Bailey of Northwestern University famously demonstrated that if one identical twin is gay, there is about a 50% likelihood that the other will be too. Seven years ago, Hamer picked up where the twin studies left off, homing in on9 specific strips of DNA that appear to influence everything from mood to sexual orientation10.

    Hamer switched to behavioral genetics from basic research11 after receiving his doctorate from Harvard, he spent more than a decade studying the biochemistry of a protein that cells use to metabolize heavy metals like copper and zinc. As he was about to turn 40, however, Hamer suddenly realized he had learned as much about the protein as he cared to.12 “ Frankly, I was bored” he remembers, “and ready for something new. ”

    Homosexual behavior, in particular, seemed ripe for exploration because few scientists had dared tackle such an emotionally and politically charged subject13. "I"m gay” Hamer says with a shrug, "but that was not a major motivation. It was more of a question of intellectual curiosity — and the fact that no one else was doing this sort of research. ”

 

词汇:

gay / gei / n. & adj.同性恋者(的)

psychiatrist / saɪˈkaɪətrɪst/ n. 精神病医生
molecular / mə"lekjələ(r) / adj.
分子的 

psychologist / saɪˈkɒlədʒɪst/ n.心理学家
ski / ski:/ n. 
滑雪板  

genetics /dʒəˈnetɪks / n. 遗传学
slope / sləʊp / n.
斜面,斜坡 

compelling / kəmˈpelɪŋ / adj. 使人信服
trait / treɪt / n.
品质,特征,性格 

likelihood /ˈlaɪklihʊd/ n. 可能性
content /"kɒntent/ n. 
满足的,满意的 

doctorate / "ˈdɒktərət / n. 博士学位
individuality /ˌɪndɪˌvɪdʒuˈæləti / n.
个性 

protein /ˌˈprəʊti:n / n.蛋白质
metabolizie /ˌme"tæbəˌlaɪt / n.
(使)代谢 

predisposition /ˌpredisposition  / n. 倾向,癖性
homosexual /ˌˌhəʊməˈsekʃuəl  / n. & adj. 
同性恋者(的)

accessible / əkˈsesəbl / adj. 易于接近的,易于接受的
motivation /ˌməʊtɪ"veɪʃn  / n.
促动因素,冬季

 

注释:

1.openly, matter-of-factly gay:公开的、实实在在的同性恋;matter-of-factly事实上,实际 ,即区别于口头上
2.What is it that makes Hamer who he is?
这是强调句的疑问句形式,意为:究竟是什么使 Hamei?成为他现在这样?
3.for that matter
:就此而言
4.account for
:解释,说明
5.the role genes play in governing the very core of our individuality
:斜体部分为定语从句(省去 关系代词which/that),说明role,意为:基因在决定我们的个性核心中所起的作用。
6. …his work on... reflects how own genetic predispositions.      ……
他对……的研究反映了遗传倾向是多么独特。own在这里的意思是特有的how是副词,作它的状语。
7.be dominated by
:由……占主导地位
8. base. ..on
:把……建立在……基础上
9.... picked up where the twin studies left off, homing in on …
:从双胞胎研究继续进行,将研究集中在……pick up原意是捡拾,此处可理解为继续研究leave off意为 =stop) o home in on...原意是……安家落户,此处可以理解为集中研究……
10.sexual orientation
:性倾向
11.... switched to behavioral genetics from basic research
:从基础研究转向行为遗传学(的研究)               
12.Hamer suddenly realized he had learned as much about the protein as he cared to.
他突然意识 到他已了解了他想了解的关于这种蛋白质的一切情况。to后面省略了 learn about the proteino care to do sth.:愿意做……
13.an emotionally and politically charged subject
一个情感上和政治上负担很重的课题(指同 性恋研究会牵涉到很多情感问题和政治问题)

What is Hamer doing now?

A:He is exploring the role of genes in deciding one"s intelligence B:He is exploring the role of genes in deciding one"s personality C:He is writing a book entitled “Live with Our Genes” D:He is trying to answer some questions on a test paper

           What we take from and give to the sea

    As long as we have been on earth, we have used the sea around us. We take from the ocean, and we give to it.

    We take fishes from the ocean – millions of kilograms of fish, every year, to feed millions of people. __1__. We take minerals from the ocean. One way to get salt is to place seawater in a shallow basin and leave it until it evaporates. __2__. Much gold and silver drift dissolved in the waters of the sea1, too. But the sea does not give them up by simple evaporation. Other gifts from the sea are pearls, sponges and seaweed. Pearls become jewelry. __3__. Seaweed becomes food of many kinds – even candy, and ice cream – as well as medicine. 

    Believe it or not, fresh water is anther gift from the sea. We cannot drink ocean water. __4__. But ocean water becomes fresh water when the salts are removed. In the future, we will find ourselves depending more and more on fresh water from the sea.

    The sea gives us food, fertilizer, minerals, water, and other gifts. What do we give the sea? Garbage. __5__. Huge as it is, the ocean cannot hold all the water we pour into it, Dumping garbage into the ocean is killing off sea life2. Yet as the world population grows, we may need the sea and its gifts more than ever.

    We are finally learning that if we destroy our seas, we might also destroy ourselves. Hopefully, it is not too late.

 

词汇:

fertilizer/ "fɜːtɪlaɪzə / n.化肥

sponge /spɔndʒ/ n.海绵

garbage / "gɑːbɪdʒ / n.垃圾

evaporate / ɪ"væpəreɪt / v.蒸发

seaweed /"si:wi:d/ n.海草

 

注释:

1.Much gold and silver drift dissolved in the waters of the sea, too.还有不少金和银的漂流物溶解在海水里。

2.Dumping garbage into the ocean is killing off sea life.把垃圾往大海里倾倒就是在把海洋生物杀绝灭尽。

 

练习:

A.Natural sponges become cleaning aids.

B.We pollute the ocean when we use it as a garbage dump.

C.The area of the sea is becoming smaller and smaller.

D.Along with salt, other minerals are left after evaporation.

E.We even use their bones for fertilizer.

F.Some of its contents may cause illness.

空1

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 geniusEinstein 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 economicbut technological 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, Einsteinan avowed pacifist4signed 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

Lateral thinking, first described by Edward de Bono in 1967, is just a few years older than Edward’s son. You might imagine that Caspar was raised to be an adventurous thinker, but the de Bono name was so famous, Caspar’s parents worried that any time he would say something bright at school, his teachers might snap, "Where do you get that idea from"
"We had to be careful and not overdo it," Edward admits. Now Caspar is at Oxford—which once looked unlikely because he is also slightly dyslexic. In fact, when he was applying to Oxford, none of his school teachers thought he had a chance. "So then we did several thinking sessions," his father says, "using my techniques and, when he went up for the exam, he did extremely well." Soon after, Edward de Bono decided to write his latest book, "Teach Your Child How to Think", in which he transforms the thinking skills he developed for brain-storming businessmen into informal exercises for parents and children to share.
Thinking is traditionally regarded as something executed in a logical sequence, and everybody knows that children aren’t very logical. So isn’t it an uphill battle, trying to teach them to think "You know," Edward de Bono says, "if you examine people’s thinking, it is quite unusual to find faults of logic. But the faults of perception are huge! Often we think ineffectively because we take too limited a view."
"Teach Your Child How to Think" offers lessons in perception improvement, of clearly seeing the implications of something you are saying and of exploring the alternatives.

Lateral thinking refers to the following EXCEPT( )

A:improving one’s logic in thinking B:inproving one’s perception in thinking C:seeing the implications of what you are saying D:exploring the alternatives for what you are saying

Lateral Thinking

Lateral thinking (迂回思维), first described by Edward de Bono in 1967, is just a few years older than Edward’s son. You might imagine that Caspar was raised to be an adventurous thinker, but de Bono name was so famous, Caspar’s parents worried that any time he would say something bright at school, his teachers might snap, "Where do you get that idea from"
"We had to be careful and not overdo it," Edward admits. Now Caspar is at Oxford— which once looked unlikely because he is also slightly dyslexic (诵读困难). In fact, when he was applying to Oxford, none of his school teachers thought he had a chance. "So then we did several thinking sessions," his father says, "using my techniques and, when he went up for the exam, he did extremely well." Soon after, Edward de Bono decided to write his latest book, "Teach Your Children How to Think", in which he transforms the thinking skills he developed for brain-storming businessmen into informal exercises for parents and children to share.
Thinking is traditionally regarded as something executed in a logical sequence, and everybody knows that children aren’t very logical. So isn’t it an uphill battle, trying to teach them to think "You know," Edward de Bono says, "if you examine people’s thinking, it is quite unusual to find faults of logic. But the faults of perception are huge! Often we think ineffectively because we take too limited a view. "
"Teach Your Child How to Think" offers lessons in perception improvement, of clearly seeing the implications of something you are saying and of exploring the alternatives.

Lateral thinking refers to the following EXCEPT ( ).

A:improving one’s logic in thinking B:improving one’s perception in thinking C:seeing the implications of what you are saying D:exploring the alternatives for what you are saying

Lateral Thinking
Lateral thinking (迂回思维), first described by Edward de Bono in 1967, is just a few years older than Edward’s son. You might imagine that Caspar was raised to be an adventurous thinker, but de Bono name was so famous, Casper’s parents worried that any time he would say something bright at school, his teachers might snap, “Where do you get that idea from”
“We had to be careful and not overdo it,” Edward admits. Now Casper is at Oxford —— which once looked unlikely because he is also slightly dyslexic (通读困难). In fact, when he was applying to Oxford, none of his school teachers thought he had a chance. “So then we did several thinking sessions,” his father says, “using my techniques and, when he went up for the exam, he did extremely well.” Soon after, Edward de Bono decided to write his latest book, “Teach Your Children How to Think”, in which he transforms the thinking skills he developed for brain-storming businessmen into informal exercises for parents and children to share.
Thinking is traditionally regarded as something executed in a logical sequence, and everybody knows that children aren’t very logical. So isn’t it an uphill battle, trying to teach them to think “You know,” Edward de Bono says, “if you examine people’s thinking, it is quite unusual to find faults of logic. But the faults of perception are huge! Often we think ineffectively because we take too limited a view.”
“Teach Your Child How to Think” offers lessons in perception improvement, of clearly seeing the implications of something you are saying and of exploring the alternatives.

Lateral thinking refers to the following EXCEPT( ).

A:improving one’s logic in thinking B:improving one’s perception in thinking C:seeing the implications of what you are saying D:exploring the alternatives for what you are saying

Lateral Thinking

Lateral thinking (迂回思维), first described by Edward de Bono in 1967, is just a few years older than Edward’s son. You might imagine that Casper was raised to be an adventurous thinker, but de Bono name was so famous, Casper’s parents worried that any time he would say something bright at school, his teachers might snap, "Where do you get that idea from"
"We had to be careful and not overdo it," Edward admits. Now Casper is at Oxford — which once looked unlikely because he is also slightly dyslexic (诵读困难). In fact, when he was applying to Oxford, none of his school teachers thought he had a chance. "So then we did several thinking sessions," his father says, "using my techniques and, when he went up for the exam, he did extremely well." Soon after, Edward de Bono decided to write his latest book, Teach Your Children How to Think, in which he transforms the thinking skills he developed for brain-storming businessmen into informal exercises for parents and children to share.
Thinking is traditionally regarded as something executed in a logical sequence, and everybody knows that children aren’t very logical. So isn’t it an uphill battle, trying to teach them to think "You know," Edward de Bono says, "if you examine people’s thinking, it is quite unusual to find faults of logic. But the faults of perception are huge! Often we think ineffectively because we take too limited a view."
Teach Your Child How to Think offers lessons in perception improvement, of clearly seeing the implications of something you are saying and of exploring the alternatives.

Lateral thinking refers to the following EXCEPT( ).

A:improving one’s logic in thinking B:improving one’s perception in thinking C:seeing the implications of what you are saying D:exploring the alternatives for what you are saying

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