某企业采用计划成本核算材料,2011年12月31日结账后有关科目余额为:“材料采购,科目余额为800 000元(借方),“原材料”科目余额为1 000 000元(借方),“周转材料”科目余额为200 000元(借方),“库存商品”科目余额为500 000元(借方),“生产成本”科目余额为200 000元(借方),“材料成本差异”科目余额为一20 000元(贷方),“存货跌价准备”科目余额为30 000元,“工程物资”科目余额为10 000元。该企业2011年12月31日资产负债表中的“存货”项目金额为( )元。
A. 2 750 000
B. 2 700 000
C. 2 660 000
D. 2 650 000
TEXT E Advertisers tend to think big and perhaps this is why they’re always coming in for criticism. Their critics seem to resent them because they have a flair for serf-promotion and because they have so much money to throw around. "It’s iniquitous,’ they say, that this entirely unproductive industry (if we can call it that) should absorb millions of pounds each year. It only goes to show how much profit the big companies are making. Why don’t they stop advertising and reduce the price of their goods After all, it’s the consumer who pays. The poor old consumer! He’d have to pay a great deal more if advertising didn’t create mass markets for products. It is precisely because of the heavy advertising that consumer goods are so cheap. But we get the wrong idea if we think the only purpose of advertising is to sell goods. Another equally important function is to inform. A great deal of the knowledge we have about household goods derives largely from the advertisements we read. Advertisements introduce us to new products or remind us of the existence of ones we already know about. Supposing you wanted to buy a washing ma chine, it is more than likely you would obtain details regarding performance, price, etc. , from an advertisement. Lots of people pretend that they never read advertisements, but this claim may be seriously doubted. It is hardly possible not to read advertisements these days. And what fun they often are, too! Just think what a railway station or a newspaper would be like without advertisements. Would you enjoy gazing at a blank wall or reading railway byelaws while waiting for a train Would you like to read only closely printed columns of news in your daily paper A cheerful, witty advertisement makes such a difference to a drab wall or a newspaper full of the daily ration of calamities. We must not forget, either, that advertising makes a positive contribution to our pockets, Newspapers, commercial radio and television companies could not subsist without this source of revenue. The fact that we pay so little for our daffy paper, or can enjoy so many broadcast programmes is due entirely to the money spent by advertisers. Just think what a newspaper would cost if we had to pay its full price! Another thing we mustn’t forget is small ads. Which are in virtually every newspaper and magazine. What a tremendously useful service they perform for the community! Just about anything Can be accomplished through these columns. For instance, you can find a job, buy or sell a house, announce a birth, marriage or death in what used to be called the hatch, match and dispatch column but by far the most fascinating section is the personal or agony column. No other item in a newspaper pro rides such entertaining reading or offers such a deep insight into human nature. It’s the best advertisement for advertising there is! The passage is ______.
A. Narration
B. Description
Criticism
D. Argumentation