中央电大会计专业《管理会计》练习题答案

答案

会计专业《管理会计》练习题答案 《职业技能实训一》 会计专业《管理会计》练习题答案 1．销售收入为20万元，贡献边际率为60%，其变动成本总额为（ A 8 ）万元。 2．单价单独变动时，会使安全边际（ C 同方向变动 ） 3．下列因素单独变动时，不对保利点产生影响的是（ D 销售量 ）

4．某企业每月固定成本1000元，单价10元，计划销售量600件，欲实现目标利润800元，其单位变动成本为（ D 7 ）元。

5．标准成本制度的重点是（ B 成本差异的计算分析 ）。 6．与生产数量没有直接联系，而与批次成正比的成本是（ A 调整准备成本 ）

7．本量利分析的前提条件是（ A 成本性态分析假设 B 相关范玮及线性假设 C 变动成本法假设 D 产销平衡和品种结构不变假设 ）

8．本量利分析基本内容有（ A 保本点分析 B 安全性分析 ） 9．安全边际率=（ A 安全边际量÷实际销售量 C 安全边际

额÷实际销售量额 ）

10．从保本图得知（ C 实际销售量超过保本点销售量部分即是安全边际 D 安全边际越大，盈利面积越大 ）

11．贡献边际率的计算公式可表示为（ A 1—变动成本率 B 贡献边际/销售收入 D 固定成本/保本销售额 ）

12．下列各项中，能够同时影响保本点、保利点及保净利点的因素为（ A 单位贡献边际 B 贡献边际率 C 固定成本总额 ） 13．企业上年销售收入为2000万元，利润为300万元，预计下年度销售收入将增加100万元，若销售利润率保持不变，则目标利润为( B 315万元 ) 。

14．在长期投资决策评价中，属于辅助指标的是( A 投资利润率 )。

15．一般说来，计件工资制下的直接人工费属于( B 变动成本 )。

16． 在一般情况下，若销售量不变，期末存货量等于期初存货量，全部成本法计算的净收益( D 无关系 )变动成本法计算的净收益。

17．在财务会计中，应当将销售费用归属于下列各项中的（ D 非生产成本 ）。

18．按照管理会计的解释，成本的相关性是指（ A 与决策反感有关系的成本特性 ）。

19．阶梯式混合成本又可称为（ A 半固定成本 ）。 20．将全部成本分为固定成本、变动成本和混合成本所采用的分类标志是( D 成本的 性态 ) 。

21．在历史资料分析法的具体应用方法中，计算结果最为精确的方法是（ C 回归直线法 ）。

22．当相关系数r等于+1时，表明成本与业务量之间的关系是（ B 完全正相关 ）。

23．在不改变企业生产经营能力的前提下，采取降低固定成本总额的措施通常是指降低（ B 酌量性固定成本 ）。 24．单耗相对稳定的外购零部件成本属于（ C 技术性变动成本 ）。

25．下列项目中，只能在发生当期予以补偿，不可能递延到下期的成本是（ D 期间成本 ）。

26．为排除业务量因素的影响，在管理会计中，反映变动成本水平的指标一般是指（ B 单位变动成本 ）。

27．在管理会计中，狭义相关范围是指（ B 业务量的变动范围 ）。

28．在应用历史资料分析法进行成本形态分析时，必须首先确定A，然后才能计算出B的方法时（ C 散步图法 ）。 29．某企业在进行成本形态分析时，需要对混合成本进行分解。据此可以断定：该企业应用的是（ C 多步分析程序 ）。

30．在应用高低点法进行成本性态分析时，选择高点坐标的依据是（ A 最高的业务量 ）。

31．下列应计入制造成本的是（ A 制造费用 ）。 32．下列应计入期间成本的是（ A 管理费用 ）。 33．下列关于变动成本法描述正确的是（ C 不受业务量增减变动而固定不变 ） 。

34．由于某项决策引起的需要动用本金现金、承兑汇票、有价证券等流动资产的成本是（ B 付现成本 ）。

35．产品的销售收入超过其变动成本的金额称为（ A 边际贡献 ）。

36．大众公司生产的A产品，每件售价120元，每件变动成本80元，固定成本总额__元，全年业务量2000件。则保本点的销售量为（ B 750件 ）。

37．根据现有的生产技术水平，正常的生产能力，以有效经营条件为基础而制定的标准成本是（ C 正常标准成本 ）。 38．企业每年需要对部件__件，外购价格每件15元。该企业现有的生产车间有剩余生产能力，可加工该部件，加工成本资料如下：直接材料6元，直接人工4.5元 , 变动制造费用3元,固定制造费用2元,则A部件应 （ A 自制 ）。

39．某人希望连续5年内的每年年末从银行取款5000元，

银行年利率为5%，问此人第一年年初应一次存入多少钱，此题要用到（ C 年金现值系数 ）

40．用净现值法判断方案是否可行，则 ( C 净现值大于0可行 )。

41．作为客户财富管家的理财规划师，不仅要帮助客户管理财富，还要帮助他们找到最适合且能最大限度增加财富的职业渠道。职业（A 职业定位 B 退休计划 C 职业成长 E 更换工作 ） 42．经典的职业规划的理论有GinsBErg，GinsBurg，AxElrED AnD HErmA理论。它认为影响职业选择的因素主要有：( A 真实需要 C 教育因素 D 情感因素 E 个人价值 )。

43．职业选择是一个发展的过程。这种过程起源于人的幼年，结束于青年时期。而现实阶段跨了青少年中期和青年时期，它包含的三（ A 探索阶段 B 具体化阶段 D 实施阶段 ）

44．SupEr理论虽然为职业选择的专业研究提供了理论基础，但是随着职业选择理论的发展，这个理论也渐渐不能适应形势，因为它忽略了( B 妇女 C 不同种族 E 贫穷 )的因素。

45．在HollAnD的职业象征理论建立在一系列假设基础上，在这些假设中，可以将人归类为( A 现实型和钻研型B 艺术型和社会型 C 冒险型和传统型 )中的一种。

46．约翰?霍伦的理论是建立在他称之为人生定位这一概念的基础之上的，在他的理论中人生定位被解释为是建立在遗传和

对环境需求进行反应的个人生命历史之上的一种发展的过程。霍伦的理论建立的假设条件：( A 在我们的文化中，人可以被归类为：现实型、钻研型、艺术型、社会型、冒险型、传统型中的一种 B 同时也存在着六种相对应的环境模型：现实型、钻研型、艺术型、社会型、冒险型和传统型 C 人们寻找着能锻炼自己的技术和能力的环境，表现他们的观点和价值，并承担合理的问题和角色 D 个性和环境决定行为 )。

47．社会认识职业理论产生于阿尔伯特?班杜拉的社会认识论，并试图说明文化、性别、遗传天赋、社会关系和不可预料的人生事件这些可能影响和改变职业选择努力的因素。以下是该理论的创立者的是：( B 兰特 D 布朗 E HACkEtt )。

48．社会认识职业理论假设职业选择被个人发展的信念所影响，并通过以下四个主要渠道进行改变( A 个人成就 B 代替学习 C 社会同化 E 生理状态和反应 )。

49．在管理会计中,狭义相关范围是指( B 业务量的变动范围 )。

50．下列各项中,能反映变动成本法局限性的说法是( D 不符合传统的成本观念 ) 。

51．在变动成本法下,销售收入减变动成本等于( D 贡献边际 )。

52．如果本期销售量比上期增加,其它条件不变,则可断定变

动成本法计算的本期营业利润( B 一定大于上期 ) 。

53．在计算保本量和保利量时,有关公式的分母是( A 单位贡献边际 )。

54．在其它因素不变时,固定成本减少,保本点( B 降低 )。 55．经营杠杆系数等于1 ,说明( A 固定成本等于0 ) 。 56．已知上年利润为10万元,下一年经营杠杆系数为1.4,销售量变动率为15%,则下一年利润预测数为( C 12.1万 ) 。 57．在管理会计中,单一方案决策又称为( A 接受或拒绝方案决策 ) 。

58．下列各项中,属于无关成本的是( A 沉没成本 ) 。 59．现代企业会计分为两大分支，一是财务会计，二是（ B 管理会计 ）。

60．为排除业务量因素的影响，在管理会计中，反映变动成本水平的指标一般是指（ C 变动成本率 ）。

61．在应用高低点法进行成本性态分析时，选择高点坐标的依据是（ B 最高的业务量和最高的成本 ）。

62．在变动成本法下，产品成本只包括（ C 变动成本 ）。 63．成本按其核算的目标分类为( A 质量成本 C 责任成本 D 业务成本 )。

64．固定成本具有的特征是( A 固定成本总额的不变性 B 单位固定成本的反比例变动性 )。

65．变动成本具有的特征是( D 变动成本总额的正比例变动性 E 单位变动成本的不变性 )。

66．下列成本项目中,()是酌量性固定成本。（ A 新产品开发费 D 广告费 E 职工培训费 ）

67．成本性态分析最终将全部成本区分为( A 固定成本 B 变动成本 )。

68．成本性态分析的方法有( A 直接分析法 B 历史资料分析法 C 高低点法 D 散布图法 E 技术测定法 )。

69．在我国,下列成本项目中属于固定成本的是( A 按平均年限法计提的折旧费 B 保险费 C 广告费 )。

70．以下属于半变动成本的有( A电话费 B 煤气费 C 水电费 )。

71．历史资料分析法具体包括的方法有（ A高低点法 B 散布图法 C 回归直线法 ）。

72．在相关范围内保持不变的有（ B 单位变动成本 C 固定成本总额 ）。

73．下列各项中，属于未来成本的有（ C 标准成本 D 预算成本 ）。

74．由于相关范围的存在，使得成本性态具有以下特点，即（ A 相对性 B 暂时性 C 可转化性 ）。

75．在应用回归直线法时，只有当相关系数复合以下条件之

一时才能继续计算回归系数，即（C r=+1 D r→+1 ）。 76．下列各项中，一般应纳入变动成本的有（ A 直接材料 C 单独核算的包装材料 D 按产量法计提的折旧 ）。

77．下列关于管理会计说法正确的是（ B 采用会计的，统计的和数学的方法 C 会计报告不具有法律效力 D 不要求精确，只计算近似值 ）

78．下列属于约束性固定成本的是（ A 固定资产折旧 B 管理人员工资 ）。

79．业务预算具体包括（ A 销售预算 B 生产预算 D 制造费用预算 ）。

80．现金预算包括（ A 现金收入 B 现金支出 C 现金多余或不足 D 资金的筹集和运用 ）。

81．预测分析的基本内容一般包括（ A销售预测 B 利润预测 C 成本预测 D 资金需要量预测 ）。

82．理财师在制定详尽的退休规划之前，需要比较客户退休后的资金需求和退休后的收入之间的差别。客户的退休生活最终都要以一定的收入来源为基础，其收入主要包括( A 社会保障 B 企业年金 C 商业保险 D 投资收益 E 兼职工作收入 )。 83．通常客户的退休后的资金需求与对客户退休收入的预测之间会存在差距，理财规划师应找出目前计划中不合理的部分并加以修改，通常利用( A 提高储蓄的比例 B 参加额外的商业保

险计划 D 演唱工作年限 E 进行更多高收益率的投资 )途径对退休养老规划方案的进一步修改。

84．任何一项退休养老规划都必须充分考虑经济社会发展等客观因素的影响，这些不以个人意志为转移的影响因素大致可以包括以下几个方面：( A 退休时间 B 性别差异 C 人口结构 D 经济运行周期 E 通货膨胀的长期趋势 )。

85．理财规划师在建立退休养老规划的过程中，必须建议养老计划的客户必须遵循以下的几点原则( A 及早规划原则 B 弹性化原则 C 退休基金使用的收益化原则 D 保证给付的资金满足基本支出，报酬较高的其他投资满足生活品质支出原则 E 谨慎性原则 )。

86．理财规划师在建立退休养老规划的过程中，必须建议养老计划的客户必须遵循一定的原则，以下是遵循弹性化原则的有：( B 退休养老规划的制定，应当视个人的身心需求及实践能力而定 E由于所在工作单位近期效益不佳，导致收入水平下降，可以对不确定的收入采取保守型预测 )。

87．为了遵循“保证给付的资金满足基本支出，报酬较高的其他投资满足生活品质支出”原则。一般来说．满足基本支出的保证给付的资金通常是( A 基本养老保险 C 企业年金 E 个人商业保险 )。

88．客户之所以需要将自己的钱通过受托人的安养信托机制

进行管理，是因为客户有资产管理及资产保全的需求，而信托的机制满足了他们的需求。而客户对于管理财产有“三不”：( A 客户预先安排好资金管理运用方式，以防将来行为能力退化，不能够管理好财产 B 客户为钱工作了大半辈子，退休后只想过悠闲生活，不想再为钱烦恼，不愿管理财产 D 客户在特定领域非常专业，但对于投资理财却不十分了解，退休理财却把资金越理越少，不擅长管理财产 )。

89．理财师在为客户进行职业规划的过程中，进行的SWOT分析包括( A 优势 B 劣势 D 机遇 E 挑战 )。

90．DonAlD SupEr创建了一种具有六个阶段的职业选择理论，以下属于这六个阶段的是( A 退休准备阶段 B 明细化阶段 C 实施阶段 D 确定阶段 E 巩固阶段 )。

91．理财规划师为客户进行退休养老规划的时候应当遵循保证给付的资金满足基本支出的原则，下列属于保证给付的资金的有：( A 基本养老保险 C 个人商业保险 D 企业年金 ) 92．张先生今年58岁，打算后年退休，退休前的收益率为10%，针对张先生的目前状况，理财规划师的理财建议适当的是：( A 定期定额投资，选择1-2只管理良好的平衡型基金 B 定期定额投资，1/3于小盘股票基金，1/3于大盘股票基金，1/3于长期债券资金 D 适当降低期望收益率，做较为稳健的投资 E 应尽定制买健康保险计划 )。

93．对公司效益良好，于今年成立了企业年金理事会，开始企业年金计划，并分别委托一家基金管理公司作为投资管理人，一家商业银行作为托管人和账户管理人。以下关于企业年金参与主体的关系，说法正确的是：( B 该企业年金计划中的受委托人是企业年金理事会 C 该企业年金计划中的受委托人是该家公司 E 该企业年金计划中的管理人是基金管理公司 )。

94．一般而言，为了满足客户退休后的年平均收益率，理财师可以建议其购买( A 长期债券 B 货币市场基金 E 短期国债 )金融产品。

95．高先生今年36岁，打算65岁退休，考虑到通货膨胀，他退休后每年生活费需要10万元。高先生预计可以活到85岁，他首先拿出10万元储蓄作为退休基金的启动资金，并打算每年年末投入1万元固定资金。根据该案例，假定退休后的投资回报率为3%，以下说法正确的是：( B在估算高先生65岁时退休基金必须达到的规模时，应采用后付年金法 D 经估算高先生65岁时退休基金必须达到的规模为)。

96．接上题的案例，假定高先生退休前的年收益率为6%，关于高先生退休时的退休基金规模，说法正确的是：( A 在估算高先生65岁时退休基金的规划时，应采用后付年金法 C 经估算高先生65岁时退休基金的规模为 )。

97．通常客户在退休时的退休基金规模达不到退休后的资金

需求，从而产生一定的资金缺口。为了弥补这一缺口，理财师可以建议客（ A 提高储蓄比例 B 延长工作年限 C 进行更高收益率的投资 D 减少退休的花销 E 增加定期退休基金的投入 ） 98．我国目前的企业年金计划均实行确定缴费计划（DC计划），( A 个人缴费 B 企业缴费 C 投资收益 )是退休时个人账户资产的组成部分。

99．企业年金是养老保险制度中的重要组成部分，这几年得到迅速的发展完善。以下关于企业年金与基本养老保险的关系的描述，正确的是：( B 效益良好的企业可以建立企业年金计划 E 企业年金是一种补充养老保险制度 )。

100．标准成本控制系统的内容包括( B 标准成本的制定 C 成本差异的账务处理 D 成本差异的计算分析 ). 请您删除一下内容，O(∩_∩)O谢谢！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese请您删除一下内容，O(∩_∩)O谢谢！！！National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may e more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare

without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and modation prices, with the possibility that there will be no rooms available. It is also mon that you＇llwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the ing “Golden Week“ it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the mended travelling route, “China Inner Mongolia Arxan — Hailar — Manzhouli“. It is also the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese,

Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeous colors all the year round __ the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name “Haren Arxan“ means “hot holy water“ in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country＇s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more

colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If itrains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany.

The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang＇s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came

to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the “Begging for Skills Festival“ or “Daughters＇ Festival.“ In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to e pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine＇s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the “Chinese Valentine＇s Day.“ More and more young Chinese

people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying “Sales on Chinese Valentine＇s Day!“ in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. AsAPECis going on in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2009 the second year I was in my school and it was the

first year when he came here. We became colleagues. And there was nothing special happening during that year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the main reason that really draws us close. How we e close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight of this flower and thought that it’s beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance

happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I had plained about it unconsciously. And he fixed it for me. Then the other day, he placed several pink diamond roses beside the flower with a piece of paper saying” I love you more than I can say! Diamond stands for marriage, rose stand for love. I hope you are mine, e my wife. You are the only girl who I really want to spend the rest of my life to stand by.” Although there were some grammar errors but I got what he meant. He meant so clear and so direct. And actually, I accepted him some days earlier. I was just waiting for him to break the ice. So finally, the mon interests and the mon understanding brought us together. Some people say the relationship and the feeling will change after getting hitched. You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner, which never appear when you are first in love before the marriage. It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning. But after almost 4 years from now, I do not feel any negative change in our relationship. During all these years, we know each other better

and we e more tolerant about each other and I realize that if you really love a person you will accept his imperfect. And what is the qualification of a good husband? Once I was chatting with my colleague about this issue. And one of the qualifications I thought was that he must be a good cook. But to my surprise, my colleague said that a good husband must be someone who makes big money. What made her think so was quite beyond me. Maybe I am not sophisticated enough and what I want is just simple life style. The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time. Maybe he is a housebound husband and I love housebound man. And there is another reason why We love going to the market. That is because we sometimes will get some surprises. The surprise is saving little fish which are disserted by the fish mongers. Because these fish are swellfish. Then we will collect them and set them free into the river. Swellfish are lovely creature. When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand. And if they are scared, they will swell and look like a little ball. Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life.

Maybe some will consider these behavior as something childish. Well, that is fine with us. We love doing these together and feel happy that is what it is all about. My dear hubby is a kind hearted man and he love animals just as I do. I am lucky to have someone who can be both my intimated soul mate and my forever friend.