问题 完形填空
完形填空。
     I often watched a little girl playing basketball on the playground near my house. She would   1   shooting
over and over again, sometimes until   2  . One day I asked her   3   she practiced so hard. She said, "I like
basketball. I want to play for the top basketball team. I want to be the   4  . My daddy told me if the dream
is big enough, the facts don't count."
     I watched her   5   those high school years. One day, I saw her   6   on the grass, head in her arms. I
walked to her and asked what was wrong. "Oh,   7  ," she said. "I am just too short." The coach told her
that she was too   8   to play for a top team. She was very   9  . I asked her if she had talked to  10  about
it yet. She told me that her father said those coaches were  11 . They just did not understand the power of
 12 . He told her that nothing could  13  her but one thing-her own attitude  14  she really wanted to play
for a good basketball team. He told her again, "If the dream is big enough, the facts don't count." The next
year, she  15  to join the NCAA women's basketball team.
     It's true: If the dream is big enough, the facts don't count.
注:(1) count 重要 (2) coach 教练 (3) power 力量 (4) attitude 态度 (5) NCAA 全美大学生体育协会
( )1. A. practice  
( )2. A. past    
( )3. A. how     
( )4. A. kindest   
( )5. A. through   
( )6. A. reading   
( )7. A. everything 
( )8. A. thin    
( )9. A. proud    
( )10. A. himself  
( )11. A. good    
( )12. A. dream    
( )13. A. follow   
( )14. A. if     
( )15. A. refused  
B. hate     
B. light     
B. when     
B. best     
B. by       
B. playing   
B. nothing    
B. fat      
B. glad     
B. herself   
B. wrong    
B. team     
B. choose    
B. whether      
B. asked   
C. mind      
C. dark      
C. where       
C. cleverest    
C. across       
C. sitting   
C. great      
C. tall        
C. sad     
C. her dad      
C. strong   
C. pleasure       
C. expect      
C. as        
C. was refused   
D. forget         
D. future         
D. why            
D. tallest        
D. for              
D. smiling      
D. dangerous                  
D. short            
D. lazy         
D. her coach        
D. frustrated   
D. knowledge        
D. stop           
D. because        
D. was asked   
答案

1. A 2. C 3. D 4. B 5. A 6. C 7. B 8. D

9. C 10. C 11. B 12. A 13. D 14. A 15. D

选择题
问答题

甲公司为一般纳税人工业企业,期末按应收账款余额的10%计提坏账准备。2010年12月发生以下经济业务:
(1)2010年12月初应收账款余额为80000元,期末坏账准备账户余额为8000元,当月销售给浩方有限责任公司一批x商品成本20 000元,售价30 000元,增值税税率17%,未收到价款,已将提货单交给浩方有限责任公司。
(2)2010年12月8日预收天地集团116000元货款,当月发出Y商品成本40000元,售价50000元,增值税税率17%。
(3)2010年12月11日,向S公司销售Z商品一批,售价10000元,经双方协调给予一定的商业折扣,实际售价为36OO0元(售价中不含增值税额),实际成本为32000元。已开出增值税专用发票,商品已交付给S公司。为了及早收回货款,甲公司在合同中规定的现金折扣条件为:2/10,1/20,n/30,至2010年末,S公司尚未付款。
(4)2010年12月份只发生了上述三笔销售业务。年末得到浩方有限责任公司的通知。归还应收账款有困难,且无法预计何时能够归还,甲公司对该项应收账款按40%计提坏账准备。当月未发生坏账损失。
(5)甲公司按月末一次加权平均法计算材料的发出成本。2010年12月1日结存A材料100千克,期末库存除A材料外无其他存货,A材料每千克实际成本200元。当月库存A材料收发情况如下:12月3日,购入A材料50千克,每千克实际成本210元,材料已验收入库。12月5日,发出A材料80千克。12月7日,购入A材料80千克,每千克实际成本220元,材料已验收入库。12月10日,发出A材料30千克。
(6)2010年12月31日库存A材料的市场价格为每千克200元,预计销售费用总额为400元。
要求:

判断存货是否发生减值,若存货发生减值请计算出存货跌价准备的金额。