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甲公司对存货按照单项计提存货跌价准备， 20×8年年末关于计提存货跌价准备的资料如下：(1)库存商品甲，账面余额为300万元，已计提存货跌价准备30万元。按照一般市场价格预计售价为400万元，预计销售费用和相关税金为 10万元。(2)库存商品乙，账面余额为500万元，未计提存货跌价准备。库存商品乙中，有40%已签订销售合同，合同价款为230万元；另60%未签订合同，按照一般市场价格预计销售价格为290万元。库存商品乙的预计销售费用和税金共25万元。(3)因产品结构调整，库存材料丙不再用于产品生产，甲公司准备将其对外销售。丙材料的账面余额为120万元，预计销售价格为110万元，预计销售费用及相关税金为5万元，未计提跌价准备。(4)库存材料丁20吨，每吨实际成本1600元。全部20吨丁材料用于生产A产品10件，A产品每件加工成本为2 000元，每件售价为5 000元，现有8件已签订销售合同，合同规定每件为 4 500元，假定销售税费均为销售价格的10%。丁材料未计提存货跌价准备。要求：计算上述存货的期末可变现净值和应计提的跌价准备，并进行相应的账务处理。
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已计入“待处理财产损溢”账户的存货盘亏，在查明原因后进行会计处理时，应按其实际损失额减去可收回赔偿额后的差额计入“管理费用”。 ( )
Set Your Body’s Time Clock Our Body Operates Like a Clock [A] As the first rays of sunlight filter over the hills of California’s Silicon Valley, Charles Winget opens his eyes. It is barely 5 a.m., but Winget is raring (渴望) to go. Meanwhile, his wife pulls up the covers and buries her face under the pillow. "For the past fifteen years," says Winget, "We’ve hardly ever gotten up together." [B] The Wingets’ situation is not uncommon. Our bodies operate with the complexity of clocks, and like clocks, we all run at slightly different speeds. Winget is a morning person. His wife is not at her best until after nightfall. [C] Behavioral scientists long attributed such differences to personal eccentricities or early conditioning. This thinking was challenged in the late 1950s by a theory labeled chronobiology by physician- biologist Franz Halberg. In a Harvard University laboratory, Dr. Halberg found that certain blood cells varied predictably in number, depending on the time of day they were drawn from the body. The cell count was higher at a given time of day and lower 12 hours later. He also discovered that the same patterns could be detected in heart and metabolic rates and body temperature. [D] Halberg’s explanation: instead of performing at a steady, unchanging rate, our systems function on an approximately 25-hour cycle. Sometimes we are accelerating, sometimes slowing down. We achieve peak efficiency for only a limited time each day. Halberg dubbed these bodily cadences "circadian rhythms". [E] Much of the leading work in chronobiology is sponsored today by the National Aeronautics and Space Administration. Charles Winget, a NASA research physiologist and authority on circadian rhythms, says that circadian principles have been applied to astronauts’ work schedules on most of the space-shuttle flights. [F] The space-age research has many useful applications here on earth. Chronobiologists can tell you when to eat and still lose weight, what time of day you’re best equipped to handle the toughest challenges, when to go to the dentist with your highest threshold of pain and when to exercise for maxi-mum effect. Says Winget, "It’s a biological law of human efficiency: to achieve your best with the least effort, you have to coordinate the demands of your activities with your biological capacities." How to Figure Out Your Body’s Patterns [G] Circadian patterns can be made to work for you. But you must first learn how to recognize them. Winget and his associates have developed the following approach to help you figure out your body’s patterns. [H] Take your temperature one hour after getting up in the morning and then again at four-hour intervals throughout the day. Schedule your last reading as close to bedtime as possible. You should have five readings by the end of the day. [I] Now add your first, third and fifth readings and record this total. Then add your second and fourth readings and subtract this figure from the first total. That number will be an estimate of your body temperature in the middle of the night—consider it your sixth reading. [J] Now plot all six readings on graph paper. The variations may seem minuscule (极小的)—only one-tenth of a degree in some cases—but they are significant. You’ll probably find that your temperature will begin to rise between 3 a.m. and 6 a.m., reaching a peak sometime in the late morning or early afternoon. By evening the readings start to drop. They will steadily decline, reaching their nadir (最低点) at around 2 a.m. Learn to Use Your Body’s Pattern [K] Of course, individual variations make all the difference. At what hour is your body temperature on the rise When does it reach its highest point Its lowest Once you have familiarized yourself with you patterns, you can take advantage of chronobiology techniques to improve your health and productivity. [L] We do our best physical work when our rhythms are at their peak. In most people, this peak lasts about four hours. Schedule your most taxing (费力的) activities when your temperature is highest. [M] For mental activities, the timetable is more complicated. Precision tasks, such as mathematical work are best tackled when your temperature is on the rise. For most people, this is at 8 or 9 a.m. By contrast reading and reflection are better pursued between 2 and 4 p.m., the time when body tempera-ture usually begins to fall. [N] Breakfast should be your largest meal of the day for effective dieting. Calories burn faster one hour after we wake up than they do in the evening. During a six-year research project known as the Army Diet Study, Dr.Halberg, chronobiologist Robert Sothern and research associate Erna Halberg monitored the food intake of two groups of men and women. Both ate only one 2000-calorie meal a day, but one group ate their meal at breakfast and the other at dinner. "All the subjects lost weight eating breakfast," states Sothern. "Those who ate dinner either maintained or gained weight." [O] If foods are processed differently at different times of day, certainly caffeine, alcohol and medicines will be too. Aspirin compounds, for example, have the greatest potency (力量) in the morning, between 7 and 8. (So does alcohol.) They are least effective between 6 p.m. and midnight. Caffeine has the most impact around 3 in the afternoon. Charles Walker, dean of the College of Pharmacy at Florida A & M University, explains, "Stimulants are most effective when you are normally active, and sedatives (镇静物) work best when you’re naturally sedate or asleep." [P] Knowing your rhythms can also help overcome sleep problems. Consult your body-temperature chart. Your bedtime should coincide with the point at which your temperature is lowest. This is between 11 p.m. and 2 a.m. for most people. [Q] Dr.Michael Thorpy of the Sleep-Wake Disorders Center at Montefiore Medical Center in New York City offers other circadian sleep tips: go to bed at the same time every night and get up at the same time every morning, even on weekends. "Irregularity in sleep and waking times is the greatest cause of sleep problems," Dr. Thorpy says. The best way to recover from a bad night’s sleep is simply to resume your normal cycle. Beware of sleeping pills. "Most sleeping pills won’t work for periods longer than two weeks," warns Dr. Thorpy. And there is real danger of drug accumulation in the blood. [R] Visit a doctor or dentist as early in the day or as late in the evening as possible, since your highest pain threshold is between 8 p.m. and 8 a.m. [S] Winget and fellow NASA chronobiologist Charles DeRoshia also offer advice to diminish the debilitating effects of jet lag: a week or so before departure begin adjusting your daily activities so that they coincide with the time schedule of your destination. Eat a small, high-protein, low-carbo-hydrate meal just before your trip. Get plenty of sleep in the days before your trip. In flight, eat very little, drink lots of water and avoid alcohol and caffeinated drinks. When you arrive, walk around, talk to people, try to adapt to your environment. Before retiring, have a light meal, high in carbohydrates. Take a warm bath. [T] Knowing your body’s patterns is no guarantee of good health. But what chronobiology reveals is the importance of regularity in all aspects of your life and of learning to act in synchronization with your body’s natural rhythms. Aspirin compounds have the greatest potency in the morning between 7 and 8.
企业期末持有的材料全部专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售价为计量基础。 ( )
投资者投入的存货，应按投资合同或协议确认的价值作为实际成本。 ( )
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