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单项选择题

1.成本分析是对成本的形成过程和影响因素进行分析,其基础是(.)。 A.
成本计划 B.
成本预测 C.
成本核算 D.
成本考核

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恐惧 B.
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单项选择题
　Ron was an engineer. He planned a change and tried the new job of teaching kids how to swim. Ron’s easy manner soon made him a full-time employee at the swim school.
Now, the 40 hours he works a week takes in weekends, early mornings and late afternoons. He earned around 25% less than he did in engineering. But, at 49, he says he has never been happier. “I’ve had a drop in pay, but I’ve cut back on spending, too. I seldom drive to work so don’t have to pay as much for petrol（汽油）. I don’t drink as much. I go walking in my lunch break and I’ve lost 20 kilos. I love going to work. The whole family is a lot happier.”
When one of his brothers called, offering to help him find “a real job”, he answered, “I don’t care. I know what I’m doing is good.”
He admits it was fearful making such a big change when there was the mortgage（分期付款）to pay and kids to clothe and feed, but in the end he feels it is a simple choice. “If you’re in a job you don’t like, get out. Money’s not everything. If you don’t like it, change－find something you’re going to be happy with.”
How does Ron manage to cut back on spending?（　　
A.Hedrivesless
B.Hecallshisbrothersless
C.Hespendslessonclothes
D.Hehaslessfoodforlunch
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