4.当你决定采用正手INSIDE-OUT技术，移动到反手位攻击对手时，这时正确的移动步法是（）

4.如果用双反打直线，从前后方向来看，击球点相比打斜线更靠后，但如果是从左右方向来看呢？（）

4.挥拍时，身体哪个部位应该产生最快角速度？

4.财务会计为企业外部服务,而管理会计既为企业外部服务又为企业内部服务。

4.管理会计师职业道德准则包括()。

4.20世纪50年代以来,管理会计进入了以预测、决策为主要特征的发展阶段,该阶段被称为()。

4、消费税按从量征收的有

PARTIIIReadingComprehension(40%)Inthissectionthereare4passagesfollowedby20multiple-choicequestions.Foreachmultiplechoicequestion,therearefoursuggestedanswersmarkedA,B,C,andD.Choosetheoneyouthinkisthebestanswer.PASSAGEONE(1)Attheageoftwelveyears,thehumanbodyisatitsmostvigorous.Ithasyettoreachitsfullsizeandstrength,anditsownerhisorherfullintelligence;butatthisagethelikelihoodofdeathisleast.Earlier,wewereinfantsandyoungchildren,andconsequentlymorevulnerable;later,weshallundergoaprogressivelossofourvigorandresistancewhich,thoughimperceptibleatfirst,willfinallybecomesosteepthatwecanlivenolonger,howeverwellwelookafterourselves,andhoweverwellsociety,andourdoctors,lookafterus.(2)Thisdeclineinvigorwiththepassingoftimeiscalledageing.Itisoneofthemostunpleasantdiscoverieswhichweallmakethatwemustdeclineinthisway,thatifweescapewars,accidentsanddiseaseweshalleventually"dieofoldage",andthatthishappensataratewhichdifferslittlefrompersontoperson,sothatthereareheavyoddsinfavorofourdyingbetweentheagesofsixty-fiveandeighty.Someofuswilldiesooner,afewwilllivelonger—onintoaninthortenthdecade.Butthechancesareagainstit,andthereisavirtuallimitonhowlongwecanhopetoremainalive,howeverluckyandrobustweare.(3)Normalpeopletendtoforgetthisprocessunlessanduntiltheyareremindedofit.Wearesofamiliarwiththefactthatmanages,thatpeoplehaveforyearsassumedthattheprocessoflosingvigorwithtime,ofbecomingmorelikelytodietheolderweget,wassomethingself-evident,likethecoolingofahotkettleorthewearing-outofapairofshoes.Theyhavealsoassumedthatallanimals,andprobablyotherorganismssuchastrees,oreventheuniverseitself,mustinthenatureofthings"wearout".(4)Mostanimalswecommonlyobservedoinfactageaswedo,ifgiventhechancetolivelongenough;andmechanicalsystemslikeawoundwatch,orthesun,doinfactanoutofenergyinaccordancewiththesecondlawofthermodynamics(热力学)(whetherthewholeuniversedoessoisamootpointatpresent).Butthesearenotanalogoustowhathappenswhenmanages.Arun-downwatchisstillawatchandcanberewound.Anoldwatch,bycontrast,becomessowornandunreliablethatiteventuallyisnotworthmending.Butawatchcouldneverrepairitself—itdoesnotconsistoflivingparts,onlyofmetal,whichwearsawaybyfriction.Wecould,atonetime,repairourselves—wellenough,atleast,toovercomeallbutthemostinstantlyfatalillnessesandaccidents.Betweentwelveandeightyyearswegraduallylosethispower;anillnesswhichattwelvewouldknockusover,ateightycanknockusout,andintoourgrave.Ifwecouldstayasvigorousasweareattwelve,itwouldtakeabout700yearsforhalfofustodie,andanother700forthesurvivorstobereducedbyhalfagain.21.WhichofthefollowingstatementsisINCORRECT?

一选择题（每小题4分，共40分）

4、下列项目中，能揭露变动成本法局限性的表述的是（)