单项选择题

下列不属于企业管理费费率计算基础的是( )。

A.以人、材、机费为计算基础
B.以人工费和材料费合计为计算基础
C.以人工费和机械费合计为计算基础
D.以人工费为计算基础

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SECTION B ENGLISH TO CHINESEDirections: Translate the following text into ChinesE.We do not know who first set a broken leg, or launched a seaworthy boat, or calculated the length of the year, or ploughed the field; but we know all about the killers and destroyers. People think a great deal of them, so much so that on all the highest ill s in the great cities of the world you will find the figure of a conqueror or a general or a soldier. And I think most people believe that the greatest countries are those that have beaten in battle the greatest number of other countries and ruled over them as conquerors. It is just possible they are, hut they are not the most civilizeD.Animals fight; so do savages; hence to be good at fighting is to be good in the way in which an animal or a savage is good, but it is not to be civilizeD.

单项选择题

某吊装设备配驾驶员1人，当年制度工作日为250天，年工作台班为220台班，人工日工资单价为80元。该吊装设备的台班人工费为（）元。

A.80.57
B.90.91
C.76.33
D.85.20

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