A公司期末存货采用成本与可变现净值孰低法计价。2012年9月26日A公司与W公司签订销售合同:由A公司于2013年3月6日向W公司销售电视机100台,每台1.5万元。2012年12月31日A公司库存电视机120台,单位成本1.2万元,账面成本为144万元。2012年12月31日市场销售价格为每台1万元,预计销售税费均为每台0.05万元。关于A公司期末电视机计提存货跌价准备的会计处理,下列说法中不正确的是( )。
A. 计算100台有合同的电视机的估计售价为150万元
B. 计算超过合同数量的20台笔记本电脑的估计售价为20万元
C. 计算120台有合同的电视机的估计售价为170万元
D. 计算120台有合同的电视机的估计售价为180万元
Directions: Read the following text. Choose the best word or phrase for each numbered blank and mark A, B, C or D on your ANSWER SHEET. In every cultivated language there are two great classes of words. They, taken together, (26) the whole vocabulary. First, there are those words (27) which we become familiar in ordinary conversation, which, we learn, (28) is to say, from the members of our own family and from our friends, and which we should know and use (29) we could not road or write. They . (30) the common things of life, and are the stock in trade of (31) who speak the language. Such words may be called "popular", since they belong to the people (32) and are not the (33) of a limited class only. On the other hand, our language includes a large number of words which are (34) seldom used in ordinary conversation. Their meanings are known to every (35) person, but there is little (36) to use them at home. Our first (37) with them comes not from our mother’s lips or from the talk of our classmates, (38) from books that we read, lectures that we hear, or the more formal conversation of (39) educated speakers who are discussing some particular topic in an elevated (40) . Such words are called "learned", and the difference between them and "popular" words is (41) great importance to a right understanding of language. We may (42) a girl as "lively" or as "vivacious. "In the first (43) , we are using a native English word (44) from the familiar noun "life". In the (45) , we are using a Latin derivative which has exactly the same meaning.
A. formed
B. being formed
C. having formed
D. forming