2007年12月31 日,甲公司库存B材料的账面价值(成本)为90万元,市场购买价格总额为80万元,假设不发生其他购买费用,由于B材料市场销售价格下降,市场上用B材料生产的乙产品的市场价格也发生下降,用B材料生产的乙产品的市场价格总额由225万元下降为202.50万元,将B材料加工成乙产品尚需投入120万元,估计乙产品销售费用及税金为7.5万元,估计B材料销售费用及税金为5万元。2007年12月31日B材料的价值为( )万元。
A. 90
B. 75
C. 82.5
D. 77.50
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The first paragraph mainly talks about ______.
A. the problems caused by river water
B. the necessity to irrigate the field
C. the water shortage in some countries
D. the canals carrying water to fields
Why was young Chaplin waiting outside the back entrances of the theatres
A. Because he wanted to enjoy a play in the theatre.
Because he was hungry and wanted some food.
C. Because he liked to play a part in a play and thus make a living.
D. Because he wished to become a man of business.
Text 4A friend of mine had a grandfather who supervised the payroll at a large company long ago. People who knew him say this man was a paragon of virtue when it came to making sure the employees were treated fair and square on every payday. But he also believed that once wages were disbursed, workers should take full responsibility for their financial security. In his view, honest labor and thrifty habits were basic elements of the free-enterprise system. Nobody should expect any money unless they earned it. He opposed company pension plans, and was thoroughly dismayed by the fiscal structure and benefits of Social Security.I wonder how many people hold the same views now. The debate about changing Social Security is part of a larger question: What obligation, if any, do Americans feel toward fellow citizens who need help Note, I didn’t say "less fortunate," "disadvantaged," or some other term that might be construed as evidence I’m promoting my own brand of social engineering. I just want to know how much concern people have for what happens outside their own households.Critics of government assistance programs often say they do more harm than good by creating a cycle of dependency for recipients and a gigantic bureaucracy that demoralizes the rest of society by taking money away from us and creating a welfare state of slackers.The term I prefer to describe our current situation is safety-net culture." It has lots of problems, but I also know what life was like before safety nets, because my dad gave me abundant testimony from his 1920s boyhood near San Francisco—it was no Norman Rockwell painting His father worked for the Southern Pacific Railroad Company, so they did have a house. But one neighbor lived in a tent on a vacant lot and another was known for owning only one pair of overalls, which his wife laundered in a tub on the stove on Saturdays while he sat by, wrapped in a blanket. My dad’s family often ate boiled rice for breakfast. The beverage of choice was tea, but if that ran out they made "silver tea"—hot water with milk and sugar. Money for college wasn’t in the family budget. My dad got his degree thanks to the GI Bill.Decades of safety-net culture have removed a lot of anxiety from our lives but we’re still not close to Utopia. Amid all the Social Security debate about aging baby boomers and shrinking worker contributions, I’m most compelled by this statistic: Close to 20 percent of retirees get all of their income from Social Security. Should that number be a source of national pride or embarrassment Or perhaps a better question: How do you honestly feel about drinking silver tea during your golden years According to the author, the safety net can()
A. eliminate poverty.
B. relieve the pressure that comes with old age.
C. lead to a shrinking workforce.
D. have some negative effects on the economy.
What is the most important one among the realities listed in the passage
A. New vulnerabilities will be introduced into your environment every day.
B. The manager educates employees about properly configuring firewalls and intrusion detection systems for their PCs.
C. Managers have more responsibility than ever.
D. Security managers are asked to support increasing degrees of network availability and access.