单选题Which of the following is true according to the passage? ______.A The Division of Labour makes work more interesting.B Specialisation could solve the problem of unemployment.C Adam Smith put forward the idea of the Division of Labour.D Adam Smith insis
题目
The Division of Labour makes work more interesting.
Specialisation could solve the problem of unemployment.
Adam Smith put forward the idea of the Division of Labour.
Adam Smith insisted that each worker be better paid.
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第1题：
Adam Smith mentioned the number 4 800 in order to ______.
A．show the advantages of the division of labor
B．emphasize how powerful the individual worker was
C．show the advantages of the old craft system
D．emphasize the importance of increased production
正确答案：A
解析：从第三段可以看出答案。 -
第2题：
Which of the following could serve as an appropriate title for the passage ?
A．The Theory of Division of Labor
B．Adam Smith as the Discoverer of Division of Labor
C．Adam Smith, the English Economist
D．Division of Labor, an Efficient Way of Organizing Work
正确答案：D
解析：文中主要论述了劳动分工以及分工在组织劳动上的巨大效率。因而选D。 -
第3题：
A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.
Division M makes product M using one unit of component L and other materials. It then sells the completed
product M to external customers. To date, Division M has always bought component L from Division L.
The following information is available:
Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.
Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.
It is head office policy to let the divisions operate autonomously without interference at all.
Required:
(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s
offer and recommend how many components Division L should sell to Division M if group profits are to be
maximised. (3 marks)
(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)
(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)
正确答案：
(a)MaximisinggroupprofitDivisionLhasenoughcapacitytosupplybothDivisionManditsexternalcustomerswithcomponentL.Therefore,incrementalcostofDivisionMbuyingexternallyisasfollows:CostperunitofcomponentLwhenboughtfromexternalsupplier:$37CostperunitforDivisionLofmakingcomponentL:$20.ThereforeincrementalcosttogroupofeachunitofcomponentLbeingboughtinbyDivisionMratherthantransferredinternally:$17($37–20).Fromthegroup’spointofview,themostprofitablecourseofactionisthereforethatall120,000unitsofcomponentLshouldbetransferredinternally.(b)CalculatingtotalgroupprofitTotalgroupprofitswillbeasfollows:DivisionL:Contributionearnedpertransferredcomponent=$40–$20=$20Profitearnedpercomponentsoldexternally=$40–$24=$16(c)ProblemswithcurrenttransferpriceandsuggestedalternativeTheproblemisthatthecurrenttransferpriceof$40perunitisnowtoohigh.Whilstthishasnotbeenaproblembeforesinceexternalsupplierswerecharging$42perunit,itisaproblemnowthatDivisionMhasbeenofferedcomponentLfor$37perunit.IfDivisionMnowactsinitsowninterestsratherthantheinterestsofthegroupasawhole,itwillbuycomponentLfromtheexternalsupplierratherthanfromDivisionL.ThiswillmeanthattheprofitsofthegroupwillfallsubstantiallyandDivisionLwillhavesignificantunusedcapacity.Consequently,DivisionLneedstoreduceitsprice.Thecurrentpricedoesnotreflectthefactthattherearenosellinganddistributioncostsassociatedwithtransferringinternally,i.e.thecostofsellinginternallyis$4lessforDivisionLthansellingexternally.So,itcouldreducethepriceto$36andstillmakethesameprofitonthesesalesasonitsexternalsales.ThiswouldthereforebethesuggestedtransferpricesothatDivisionMisstillsaving$1perunitcomparedtotheexternalprice.Atransferpriceof$37wouldalsopresumablybeacceptabletoDivisionMsincethisisthesameastheexternalsupplierisoffering. -
第4题：
Which of the following is true according to the passage? __________A.The National Salt Reduction Initiative aims to put pressure on food companies
B.Parents of children don' t care much about the calorie information of fast food
C.Parents will order the food that contains more salt for their children
D.If people eat less salt every day, they will never suffer from heart disease答案：A解析：由文章第七段最后一句话，“The idea is to put pressure on food companies andrestaurants”。可知A正确。 -
第5题：
单选题According to the passage, which of the following is NOT TRUE?AThe Boston Tea Party took place in 1773.
BEuropeans figured out ways to use coffee during the 1670s.
CDuring the 1770s, more and more Americans began to drink coffee.
DCoffee is a refreshing drink.
正确答案： B解析： -
第6题：
单选题From the passage we know that the Industrial Revolution ______.Aled to Adam Smith’s idea of specialisation
Bwas finished in the nineteenth century
Calso has its side-effects in society
Dput an end to poverty in the world
正确答案： A解析：
考查对原文内容的理解。A项本末倒置，先有的分工论再有的工业革命；B项和文中最后一段第一句 “The revolution is not over”不符；c项与文中最后一句表述的含义相吻合，即“对社会有负面影响”；D项文中未提，属于绝对项。故选C。 -
第7题：
单选题Which of the following is true according to the passage?ANot all the fires in the forests must be put out.
BPeople‘s carelessness leads to dangerous fires.
CAustralia allows all the fires to burn naturally.
DThere are more fires in Russia than in the USA.
正确答案： A解析：
分析判断题。本文重点强调森林火灾的好处，一定的火灾是有必要的。A项说不必扑灭所有的森林火灾，符合文章的观点。B选项指出是人们的大意导致了严重的火灾，根据文章第二、三段的首句可知，引起火灾的原因是气候变化和传统消防，排除B项。根据文章第三段第二句“as result, countries like Australia allow more fires to burn naturally”可知，C项错误。D选项文章没有提及，所以排除。故选择A项。 -
第8题：
单选题According to the passage, which of the following about Europe is TRUE?AIt is dependent on Russia for gas and oil.
BIt has put an end to fossil fuels.
CIt had a major nuclear accident this year.
DIt is likely that they would rethink their nuclear power policies.
正确答案： B解析： -
第9题：
单选题Which of the following is NOT true according to the passage?AThe division of sex-defined roles is completely unacceptable.
BWomen’s roles in work are too limited at present.
CIn one society, men might perform what is considered women’s duties by another.
DSome of the women’s roles in domestic duties cannot be taken over by men.
正确答案： A解析：
本题可参照文章的最后一段。从中可知，这种性别角色在不同的社会里差异很大，但人们还是愿意接受这种男女之间的差异是天生的观念。因此A项为正确答案。 -
第10题：
单选题According to the passage, which of the following is NOT TRUE?AMost voters support the government's effort to help young people to work.
BSome people protest against the government's attempt to force young people to work.
CThere are more than one million young people who took part in the program.
DThere are more than one million young people who are jobless.
正确答案： C解析： -
第11题：
单选题Which of the following is INCORRECT according to the passage?ACognition enhancers may be used as coffee as today.
BIt could become as common as a cup of coffee.
CIt may help people sleep more efficiently.
DThis kind of drugs is as tasty as coffee.
正确答案： D解析：
推理判断题。作者把这种药物和咖啡比较，是为了说明这种药物会非常普遍，就像现在的咖啡，但没有说它和咖啡一样美味，所以选D。 -
第12题：
单选题We should be grateful to Adam Smith because ______.Ahis ideas made it possible for people to improve their lives
Bhe invented a more efficient way of pin making
Che started the industrial revolution
Dhe brought to people a high standard of living
正确答案： A解析：
题干为“我们应该感激亚当·斯密的原因是”，答案在文章第一段，一开头作者就点出“亚当·斯密提出的一些观点引起了世界革命，从而对人类幸福生活做出巨大贡献”，这正是人们应感谢他的原因。B项的意思太肤浅，C项太片面，D项太绝对。而A项说“他的观点让人们的生活水平提高成为了可能”，应了第一段末尾的意思，符合文段内容。故选A。 -
第13题：
According to the writer, Adam Smith' s mistake was in believing that division of labor______.
A．inevitably led to economic development
B．was an efficient way of organizing work
C．increased the production of existing goods
D．was an important development in methods of production
正确答案：A
解析：从本文最后一句可以看出，作者认为分工并不导致创新，也就并不一定产生经济发展。 -
第14题：
Which two statements are true about optical networks?()A. SONET and SDH both use time-division multiplexing.
B. An optical transport network system uses time-division multiplexing.
C. SONET and SDH both use wavelength-division multiplexing.
D. An optical transport network system uses wavelength-division multiplexing.
参考答案：A, D
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第15题：
（ ）Adam Smith’s"The Wealth of Nations"that Jim Green was fascinated by economic theory.A.After reading
B.It was reading
C.It was after reading
D.Having read答案：C解析：该题考查强调句型：It is/was+强调部分+that（when/who）+...判断强调句的标准是去掉it is/was以that（which/who）,如果剩余部分是一完整句就是强调句型,否则是由it做形式主语的主语从句,由此可见答案为C，而A、D两选项为分词做状语,需去掉该句当中的that方可选。 -
第16题：
单选题What is the best title for this passage? ______.AThe Theory of Division of Labour and Its Significance
BThe Industrial Revolution and Its Significance
CThe Causes of Industrial Revolution
DAdam Smith, the Economist and Philosopher
正确答案： B解析：
全文围绕分工理论的产生、影响展开，介绍了亚当·斯密是如何发明这一理论，这一理论又是如何带来工业革命的变革，影响人们生活至今。B项“工业革命及其意义”，工业革命只是一个产物，不全面，C项偏离主题，如果以D项为题，这篇文章就成了一篇个人传记。故选A。 -
第17题：
单选题According to the passage, which of the following countries attracts more tourists than the others?AItaly.
BSpain.
CGreece.
DFrance.
正确答案： D解析：
信息题。“Spain’s long sandy coastline attracts more people than anywhere else.” -
第18题：
单选题According to the passage, which of the following statements is TRUE?ABuy Nothing Day has become popular in the United States.
BRestaurants have a tradition of donating food on holidays.
CGirl shops are expected to be closed on Buy Nothing Day.
DChildren like the idea of Buy Nothing Day best.
正确答案： D解析：
判断推理题。题目询问“根据文章，下列哪项说法是正确的？”从文章的第二段第四句“Now people all over the United States celebrate Buy Nothing Day”可知，现在美国人都在庆祝“不购物日”。正确答案为A。 -
第19题：
单选题Which of the following statements is true according to the passage?AThe address system was used to make web pages.
BThe World Wide Web was created in Switzerland.
CThe fist web browser was very expensive to buy
DMany people could use the Internet before 1990
正确答案： A解析：
根据第三段的内容“In 1990, while still at the science centre in Switzerland, he put them together to make the first Internet browser.”可知选项B正确。 -
第20题：
单选题According to the passage, which of the following statements is NOT true?ASmell is the most emotional of the senses.
BSmell stimulates our memory more than the other senses.
CSmell is considered to be mysterious, as it is untouchable.
DSmell is the most difficult sense to identify.
正确答案： D解析：
细节理解题。B项与第五段第二句a photography or a voice is just as likely to evoke a memory as a smell矛盾。 -
第21题：
单选题According to the passage, which of the following countries attracts more tourists than the others?AItaly
Bspain
CFrance
DGreece
正确答案： D解析： -
第22题：
单选题According to the passage, which of the following can probably lead to women’s work-related strain?AThey are not creative enough in their work.
BThey could not afford to lose their job.
CThey have no say in decision-making.
DThey are underpaid compared with men.
正确答案： B解析：
根据题干关键词work-related strain可将本题答案定位到第二段。题干中的lead to一词暗示本题要求查找因果关系。该段第二句“Women who reported work-related strain, such as…”such as后列举了哪些方面会给女性造成工作压力。C与such as后的having…no authority over decisions为同义表达，都是“没有决定权”的意思。所以本题应选C。 -
第23题：
单选题If you_________to Mr.Smith more carefully，you could work out the problem without any difficulty now.Alistened
Blisten
Chad listened
Dhave listened
正确答案： C解析：