大学的意义(英语作文)

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Some people think studying in a university is worthwhile only because you can get a degree. There is no denying that we will get a degree or diploma which may help us satisfy some companies' interview qualification. But is it the degree that makes studying in a university worthwhile? I think what we obtain from our university is far more than it.

In the first place, we go to the university for the purpose that we will get further development by studying skills which meet the need of our career in the future. After almost one year's study, I realize that studying in a university is totally different from senior high. More free time, more choices of courses, less pressure. Study skills are strengthened by arranging time reasonably and make wise decisions. It is not what we have learned but the way we learn that matters. We learn how to learn in a university, which will benefit us in the future.

In the second place, as most of us all, entering into university means a start of living independently. Far away from home, without the care of parents, we are forced to live in dormitory with 3 strange faces. Faced with problems, difficulties, depression and frustration in life, we must learn to deal with them on our own. The experience of collective life teaches us how to communicate, understand and tolerate with each other. These things are needed in our whole life.

In the last place, the university, a place where brilliant students gather


from all over the country, provides us with more opportunities to show ourselves. Cooperating with other people and learning from each other help to reinforce our cohesion and leadership. These things are valued by our society. And in that process, we harvest friendships and even first love. They are worth treasuring forever. Maybe after dozens of years, the diploma will become yellow and old, but these happy days we spent together in a university will be still clear enough to let us never forget. In a word, studying in a university not only brings us a degree but also a experience, through which we obtain a lot and benefit a lot. Based on the above points, I disagree that studying in a university is worthwhile only because you can get a degree.

3、通过活动，使学生养成博览群书的好

习惯。

B比率分析法和比较分析法不能测算出各因素的影响程度。√

C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ

C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。√ C成本报表是对外报告的会计报表。×

C成本分析的首要程序是发现问题、分析原因。× C成本会计的对象是指成本核算。×

C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√ C成本计算方法中的最基本的方法是分步法。X D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。×

D定额法是为了简化成本计算而采用的一种成本计算方法。× F“废品损失”账户月末没有余额。√

F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ F分步法的一个重要特点是各步骤之间要进行成本结转。(√)

G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错 G工资费用就是成本项目。(×)

G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对 J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√) J简化的分批法就是不计算在产品成本的分批法。(×) J简化分批法是不分批计算在产品成本的方法。对

J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√

J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X K可修复废品是指技术上可以修复使用的废品。错

K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ P品种法只适用于大量大批的单步骤生产的企业。× Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ

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