单选题Any extra expense incurred in place of another expense which would have been allowable as general average shall（）general average and so allowed without regard to the saving if any，to other interests，but only up to the amount of the general average expe

正确答案：
(b) A cost driver is the factor that determines the level of resource required for an activity. This may be illustrated by considering
costs for each of the four levels in Order Number 377.
Unit based costs:
Direct material costs are driven by the quantity, range, quality and price of materials required per product unit according to
the specification for the order.
Direct labour costs are driven by the number of hours required per product unit and the rate per hour that has been agreed
for each labour grade.
Batch related costs:
The number of machine set-ups per batch is the cost driver for machines used.
The number of design hours per batch is the cost driver for design work.
Product sustaining costs:
The number of marketing visits to a client per order is the cost driver for marketing cost chargeable to the order.
The number of hours of production line maintenance per order is the cost driver for production line cost.
Business sustaining costs:
These costs are absorbed at a rate of 30% of total cost excluding business sustaining costs. This is an arbitrary rate which
indicates the difficulty in identifying a suitable cost driver/drivers for the range of residual costs in this category. Wherever
possible efforts should be made to identify aspects of this residual cost that can be added to the unit, batch or product related
analysis.
The cost drivers are useful in that they provide a basis for an accurate allocation of the cost of resources consumed by an
order. In addition, investigation of the cause(s) of a cost driver occurring at its present level allows action to be considered
that will lead to a reduction in the cost per unit of cost driver.
Examples of causes that might be identified are:
Material price may be higher than necessary due to inefficient sourcing of materials. This may be overcome through efforts
to review sourcing policy and possibly provide additional training to staff responsible for the sourcing of materials.
The number of machine set-ups per batch may be due to lack of planning of batch sizes. It may be possible for batch sizes
in this order to be increased to 1,250 units which would reduce the number of batches required to fulfil the order from five
to four. This should reduce overall costs.
The amount of production line maintenance (and hence cost) required per order may be reduced by examining causes such
as level of skill of maintenance carried out – by GMB’s own staff or out-sourced provision. Action would involve re-training of
own staff or recruitment of new staff or changing of out-source providers.
(alternative relevant examples and discussion would be acceptable for all aspects of part (b))

参考答案：B

参考答案：A

正确答案：C
解析：本题考查以名词 expense 为词根的形容词的用法。从系动词 is 来看，空格处用的是形容词的比较结构，所以用 expensive(“昂贵的”)。其他三个选项分别是：expense-名词(“昂贵”);expensively-副词(“昂贵地”);expensiveness(“昂贵性”)。句意：“这家餐馆比那家贵多了。”

正确答案：C

D
意思是：他的生意很成功，但这是以牺牲家庭生活为代价的。
at expense of sth.： 以......为代价

参考答案：D

正确答案：

答案：正确

正确答案：对