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B、错误

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单项选择题
Jola Publishing Co publishes two forms of book. The company publishes a children’s book (CB), which is sold in large quantities to government controlled schools. The book is produced in four large production runs. The second book is a comprehensive technical journal (TJ). It is produced in monthly production runs, 12 times a year.
The directors are concerned about the performance of the two books and are wondering what the impact would be of a switch to an activity based costing (ABC) approach to accounting for overheads. They currently use absorption costing, based on number of books produced for all overhead calculations. Overheads amount to $2,880,000.
The CB will be inspected on 180 occasions next year, whereas the TJ will be inspected just 20 times. 
Machine time per unit is 6 minutes for the CB and 10 minutes for the TJ. 
Jola Publishing will produce its annual output of 1,000,000 CBs in four production runs and approximately 10,000 TJs per month in each of 12 production runs. Jola Publishing Co has decided to adopt ABC. Management has put together a list of steps. Please put this list in the order it should be carried out. 1 Calculate the overhead cost per unit of CB and TJ 2 Calculate the absorption rate for each ‘cost driver’ 3 Determine what causes the cost of each activity – the ‘cost driver’ 4 Identify major activities within each department which create cost 5 Create a cost centre/cost pool for each activity – ‘the activity cost pool’
A、4, 5, 3, 2, 1.
B、5, 3, 2, 1, 4.
C、4, 2, 1, 3, 5.
D、4, 1, 2, 3, 5.
单项选择题
比大小：1.01×0.99（）1.01
A、大于
B、小于
C、等于
D、无法比较
单项选择题
领导带领机关干部扫大街，从官员和机关的角度看，这当然是好事，可以拉近与民众的距离，显示出领导干部勤政为民。但是，从干部的个人权利讲，义务劳动不是不可以，但不能是行政命令的驱使；从环卫部门的角度来看，如果干部常态化扫街确有必要，反映出的可能是两个方面的问题，要么环卫工人的数量不够，人手短缺；要么是环卫工人不好好干活，工作留下了很多死角。 下列表述最能概括上述文字内容的是：
A. 领导干部带头扫街、参加义务劳动是对个人权利的侵犯
B. 领导干部带头扫街能激发环卫部门工作人员的工作积极性
C. 领导干部带头扫街可以拉近与民众的距离，促进干群关系和谐
D. 领导干部带头扫街，很可能会造成民众的误解，达不到理想效果
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