谈判者利用对方的弱点，猛烈攻击，迫其就范，做出妥协，而对己方的弱点则尽量回避，这种谈判技巧称为（ ）。
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1 .A company has produced its budget for the next year with an estimate of $8,400,000 for fixedproduction overheads and of 1,050,000 for productive labour hours. A pre-determined fixedoverhead absorption rate was calculated on the basis of these figures.Actual results for the year showed fixed overheads of $8,680,000 and productive labour hoursof 1,120,000.What is the total over or under absorption of fixed overheads for the period?
A $262,000 under absorption B $280,000 under absorption C $280,000 over absorption D $560,000 over absorption
2 .What transfer does the $5,000 credit entry represent?
A Under-recovery of fixed production overheads to the income statement B Over-recovery of fixed production overheads to the income statement C Under-recovery of fixed production overheads to the work-in-progress account D Over-recovery of fixed production overheads to the work-in-progress account
3 .Last month actual production overheads exceeded the absorbed production overheads.What accounting entries should be made to close the production overhead account at theend of the month?
A Debit the production overhead account and credit the work-in-progress account B Debit the work-in-progress account and credit the production overhead account C Debit the production overhead account and credit the profit and loss account D Debit the income statement and credit the production overhe...
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A 管理制度 B 招标方式 C 建设项目 D 工程合同
6 .有经验的谈判者在谈判之初会有意识向对方提出苛刻的条件，使对方过高估计我方的谈判底线，从而在谈判中作出让步，这种谈判技巧称为（ ）。
A 避实就虚 B 高起点战略 C 注意谈判氛围 D 适当的拖延与休会
7 .发出索赔意向通知后（ ）内，或工程师可能同意的其它合理时间，承包人应递交正式的索赔报告。
A 15 B 20 C 28 D 60
8 .工程师在收到工期延长报告后（ ）天内予以确认，逾期不予确认也不提出修改意见，视为同意顺延工期。
A 8 B 12 C 14 D 25
9 .以下关于索赔的说法中，不正确的是（ ）。
A 索赔具有双向性 B 索赔只能由承包商向业主提出 C 索赔以实际发生了经济损失或权利损害为前提 D 索赔是一种未经对方确定的单方行为
10 .工程师在收到承包人送交的索赔报告和有关资料后，于（ ）时间内给予答复，或要求承包人进一步补充索赔理由和证据。
A 2周 B 3周 C 28天 D 52天
