企业期末持有的材料全部专门用于生产已签订销售合同的产品,则该批材料的可变现净值应以销售合同所规定的产品售价为计量基础。 ()
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Section A
Directions: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文:I'm tired because I went to bed late last night.
(1)
A. So do I.
B. Go to bed earlier tonight.
C. It doesn't matter.
D. What a pity!
甲因故意杀人罪被判处死刑,执行完毕后,其父急恨交加病发而亡。甲有妻乙、子丙、女丁、兄戊、弟己。下列人员中,能够继承甲父遗产的应是()。
A. 甲、乙、丙、丁、戊、G
B. 乙、丙、丁、戊、己
C. 丙、丁、戊、
D. 乙、戊、己
听力原文:M: Could you help me? I would like to open a sayings account please.
W: Certainly. Could you fill out this form. please?
Q: Where is the man?
(8)
A. In a shop.
B. At school.
C. In a bank.
D. In a restaurant.
A公司采用成本与可变现净值孰低法对存货进行期末计价,成本与可变现净值按单项存货进行比较。2011年12月31日,甲、乙、丙三种存货成本与可变现净值分别为:甲存货成本10万元,可变现净值8万元;乙存货成本12万元,可变现净值15万元;丙存货成本18万元,可变现净值15万元。甲、乙、丙三种存货已计提的跌价准备分别为1万元、2万元、1.5万元。假定该企业只有这三种存货,2011年12月31日应补提的存货跌价准备总额为()万元。
A. -0.5
B. 0.5
C. 2
D. 5