安徽省的面积约为: 万平方千米。 A: 18.95 B: 14.01 C: 13.98 D: 12.93

2005年9月观测到的γ爆发是几等？（） A: 12.35 B: 15.0 C: 17.95 D: 18.95

某公司发行普通股，正常市价为56元，估计年增长率为12%，第一年预计发放股利2元，筹资费用率为股票市价的10%，则新发行普通股的成本为( )。 A: 15.97% B: 18.95% C: 17.97% D: 20.95%

某工业企业仅生产A产品，采用品种法计算产品成本。A产品2012年12月初在产品费用为：直接材料费30000元，直接人工费35000元，制造费用20000元。12月发生费用为：直接材料费70000元，直接人工费95000元，制造费用66000元。该产品本月完工600件，月末在产品200件（完工程度60%），原材料在投产时一次投入，该企业采用约当产量比例法划分本月完工产品成本和在产品成本。2012年A产品单位计划成本430元，其中直接材料120元，直接人工190元，制造费用120元。要求：根据上述资料，不考虑其他因素，分析回答下列第（1）-（4）小题。本月完工产品成本中成本构成比率正确的是（）。 A: 本月完工产品成本的直接人工成本比率为42.48% B: 本月完工产品成本的制造费用比率为18.95% C: 本月完工产品成本的制造费用比率为28.10%

Exercise28 Directions:Inthissection,youaregoingtoreadapassagewithtenstatementsattachedtoit.Eachstatementcontainsinformationgiveninoneoftheparagraphs.Identifytheparagraphfromwhichtheinformationisderived.Youmaychooseaparagraphmorethanonce.Eachparagraphismarkedwithaletter.Answerthequestionsbymarkingthecorrespondingletter. Isitcheapertobeawoman--oraman? A.Tocelebratethelaunchofgenderequalityinfinancialservices,Moneyexploredotherareasofspendingtofindoutifthere’sdiscrimination—andaftercrunchingthenumbersfoundthecostofbeingawomanis(mildlyunscientifically)6%morethanaman. Clothes B.Someretailerschargedifferentpricesfornearidenticalitems,dependingonwhetheryouareinthemen’sorthewomen’ssections.Youmightthinkthatmen’sclothesshouldcostmoreastheyarelikelytoinvolvemorematerial,andthisisthecaseatsomeshops-atUniqlo,forinstance，skinnyjeansare£5more,acashmeresweater£10more.However,otherretailerschargewomenmore:atNext,forexample,youwillpay£24fora“supersoftrobe”dressinggown,whileaman’sis£22.Women’sLevi’sjeansare£20morethanthe£70formen’s501s.Overall,wheretherewasadifference,ifyouboughtthesamenumberofidenticalgarments,youwouldpaymoreasaman.ThisseemstobeborneoutbytransactiondatafromBarclaycardwhichshowsthatamongstitscustomers,womenspendanaverageof£59atimeonclothes,whileformenitis£65. C.Butacrossthecourseofayear,womendohaveamuchbiggeroutlay(花费).ThelatestONS(OfficeforNationalStatistics)surveyonhouseholdspendingshowsthatin2011itwasanaverage£244ayearonmen’sclothes,againstanaverageof£458onwomen’sclothes.Women’sshoesaccountedfor£109ayear,whilemen’scost£68.Men’saccessoriescost£10ayear,whilewomen’s£21.Addthisallupandonaveragewomenarespending£588ayearontheirwardrobes,whilemenareshellingout(花大笔钱)£322. Single-sexspending D.TheONSalsohasdataforthecostofunderwear--anditmaynotbeasurprisethathouseholdspendingonwomen’sunderwearishigher,atanaverageof£57.20ayearversus£26formen.AtriptoMarks&Spencerestablishedthatmen’spantscostmorethanknickers,butwomenfaceadditionalcostsfortightsandbras.Asurveyearlierthisyearsuggestedtheaveragewomanhasninebrasinherunderweardrawer-evenifyougoforMarks&Spencer’sbasictwo-packofwhitebras,thatmeansanoutlayofalmost£70,andyouwillneedtoreplacethematsomepoint. E)Anotheritemwomenwillhavetobuypurelybecauseoftheirgenderissanitaryproducts.Theaveragewomanhasperiodsforatleast30yearsofherlifeandtheaveragecycleis28days,soshehas13ayear.Assumingherperiodlastsfivedaysandsheusesfoursanitarytowelsaday,that’s260ayear.Apacketof26AlwaysUltracosts£3.85inBoots,sothataddsupto£38.50ayear,oratleast£1155overalifetime.Fortampons(assuming20cost£1.99)theoutlayislikelytobearound£776over30years. F)Formanywomen,thecostofmake-upaddsaconsiderableamounteachmonth.TheONSsays£2.70aweek,or£140ayear,isspentoncosmetics.Menmightarguethattheyneedtobuyrazors(剃须刀),butsodomanywomen-andtheytendtocostmore.AtBoots,apackof10WilkinsonSwordrazorsaimedatthefemalemarketcost£4.39-£1.30morethanasimilarproductaimedatmen. Thecostofliving G)Thereareothercoststhataredictatedbynature.Women,forexample,areadvisedtohaveanaveragecalorieintakeof2000aday,whileamanneeds2500tomaintainhisweight,somenneed25%morecalorieseveryday.Thiswillnotnecessarilycost25%more-youcanbulkupamealbythrowinginmoreofthecheaperstaplessuchaspastaandriceetc.,butitwilladdtothecost.AsurveyofUSofficeworkersfoundthatmenwhoboughttakeawaysandwicheswerespendingalmostdoubleonluncheachweekthantheirfemalecounterparts. H)Womenarealsoadvisedtodrinkless-twotothreeunitsadayagainstthethreeorfourguidelineformen.Abottleofwineat13.5%alcoholcontains10.13units.Ifitcosts£4.99,assumingyouhavethemaximumeachday,asawomanyouwillspend£1.47andasaman£1.96.That’sabigassumption--manypeopledrinkless,somemore. I)Onebigthingtorememberisthatalthoughalcoholmaybeapreservative,womenarelikelytolivelonger,andwillthereforehavetomeettheirlivingcostsformoreyears.In2010theaveragelifeexpectancyatbirthwas82forwomenand78formen:thatmeansforkingoutforfood,heating,travel,entertainment,forfourextrayears.Thechangetoannuityratesbroughtinbythegenderdirectivemeansthatwomenwillgetthesameincomeasaman,regardlessofthefactthattheyareexpectedtolivelonger,buttheywillneedtofactortheseyearsofextraspendingintotheirothersavings. Haircuts J)Askmostmenhowmuchtheypayforahaircutandthey’llprobablysayaroundatennerattheirlocalbarber.Unlesstheyarefriendswithahairdresser,womenwillusuallyspendatleastdoublethat.Thiswillbeinpartbecausetheygotodifferentplacesfortheircuts,butevenifamanandawomanwalkedintothesamesalonthewomanwouldprobablyenduppayingmore. K)Manysalonshavestoppedpricingaccordingtosex,butsomequotedifferentcostsaccordingtothelengthofhair,whichmeanswomenarelikelytoendupspendingmore.InSupercuts,forexample,pricesareadvertisedasstartingfrom£13.95foracutand£16.95foracutandwash.Atmylocalsalonthehairdressersaidamanwouldpay£16.95or£18.95,whileacutandshampooofmyshoulder-lengthhairwouldcost£23.90. L)Bythispointyoumaywellbeshouting“Ineedtobuyrazorsfarmoreoftenthanmygirlfriend”or“Ihavetospendonmyhair,you’reabaldie(光头)”,andofcourseyourindividualcircumstanceswillaffectyourspendinghabitsandneeds-oryoumayhaveotherexamplesofinstanceswherepricingisdifferentforeachsex. 1.Intermsofasingledayoryear,menusuallyconsumemorealcoholthanwomen. 2.Morematerialusedmakesthemen’sclothesmoreexpensivethanwomen’satUniqlo. 3.People’sspendinghabitsandneedsaredifferentaccordingtotheirownsituations. 4.AccordingtotheONS,women’sspendingonunderwearismorethantwiceasmuchasthatofmen’s. 5.Razorsseemtobenecessaryforbothmenandwomen. 6.Thelongerlifeofwomenmeanstheirlifetimeexpensesmaygetbigger. 7.Onaverage,thatmenneedmorecaloriesthanwomenisthemaincauseofthedifferencebetweenmen’sandwomen’scostoffood. 8.Nomatterwhethermenandwomengotothesameordifferentplacesforhaircut,womenarelikelytospendmorethanmen. 9.Accordingtoasurveyonhouseholdspending,peoplespendmostonclothesratherthanshoesandaccessories 10.Insomesalons,thepriceofhaircutisnotsetbysexanymore,butsometimesbyhowlongthehairis.