[单项选择]Activity Based Costing (ABC) is an (126) technique that allows an organization to determine the actual (127) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (128) modeling in conjunction with ABC to enable more effective business (129) design decisions.
In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (130) to cost out measurements to business simplification and process improvement.

A. activity
B. quality
C. cost
D. process

[单项选择]Activity Based Costing (ABC) is an (36) technique that allows an organization to determine the actual (37) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (38) modeling in conjunction with ABC to enable more effective business (39) design decisions.
In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (40) to cost out measurements to business simplification and process improvement.

A. computing
B. campaigning
C. programming
D. accounting

[单项选择]Activity Based Costing (ABC) is an (126) technique that allows an organization to determine the actual (127) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (128) modeling in conjunction with ABC to enable more effective business (129) design decisions.
In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (130) to cost out measurements to business simplification and process improvement.

A. data
B. benefit
C. process
D. image

[判断题]作业成本法(Activity Based Costing，ABC)的产生，最早可以追溯到20世纪杰出的会计大师，美国人埃里克•科勒(Eric Kohler)教授。( )

[单项选择]Earned value technique(EVT)is a tool and technique to measure project performance. In EVT, BCWP refers to ______ .
A. physical work actually accomplished, including the estimated value of this work
B. physical work scheduled to be performed, including the estimated value of this work
C. actual cost incurred to accomplish the earned value
D. none of the above

[简答题]ABC法

[单项选择] New Technique Promises Earlier Cancer Detection A new technique could revolutionize the early detection of cancer, giving sufferers a greater chance of beating the disease, American scientists said. Researchers at the Massachusetts Institute of Technology have devised a novel method of 【51】 changes in the nucleus of cells in the earliest stages of the disease." More than 85 percent of all cancers originate in the epithelium (上皮) that lines the internal surfaces of organs 【52】 the body. Although these are treatable 【53】 they are diagnosed in one of the preventable stages, early body damages are almost 【54】 to detect," said scientist Feld. " We present a new optical-probe (光学探子) technique based on light-scattering spectroscopy (分光镜检查) that is able 【55】 detect precancerous and early cancerous cells in cell-rich epithelia," he added in a statement. The new technique relies on the fact 【56】 cell nuclei change in the early stages of cancer and the differences scatte
A. contracted
B. issued
C. equipped
D. coping