第23题: [单项选择]下列关于生产预算编制的说法中,不正确的是()。 A. 生产预算是根据销售预算编制的,并可以作为编制直接材料预算和产品成本预算的依据 B. 生产预算的主要内容有销售量、期初和期末产成品存货、生产量 C. 在生产预算中,既涉及实物量指标,又涉及价值量指标 D. 预计生产量=预计销售量+预计期末产成品存货-预计期初产成品存货 参考答案:C
第31题: [单项选择]What do we learn from the conversation A. Professor Zhang gives too much group work in class. B. They all like Professor Zhang’ s class. C. They hardly learn anything from professor Zhang’ s class. 参考答案:B 答案解析:[听力原文] W: How do you like the group work in Professor Zhang’ s class M: Oh, we all enjoy it.