问题 单项选择题

A企业要求对其库存的J材料进行价值评估。该材料分两批购进,第一批购进时间为上年11月,购进1000t,单价1800元/t;第二批购进时间为本年3月,数量500t,单价 2000元/t。本年5月1日进行价值评估,经核实,去年购进的该材料尚存500t,本年3月购的尚未使用。当前的市场价格2500元。则库存的J材料评估值为( )。

A.2400000

B.2500000

C.2550000

D.2560000

答案

参考答案:B

解析: 库存材料的评估值以当前的市场价格与数量的乘积来计算。 J材料的评估值=(500+500)t×2500元/t=2500000元

完形填空

A group of frogs were traveling through the forests, but unluckily two of them fell into a hole. The other frogs tried to help them. When they saw how deep the hole was, they cried to the two frogs,“We can’t save you.”The two frogs didn’t care and tried their best to jump up out of the hole. The other frogs kept saying that they were sure to die. Finally, one of the two frogs gave up, because he heard what the others were saying. Then he fell down and died. The other one, however, continued to jump as hard as he could, and at last he succeeded. When he got out, the other frogs asked, “Didn’t you hear us?” The frog, who had a poor hearing, explained, “I thought you were encouraging me all the time.”

The story teaches us: There is power of life and death in the tongue. An encouraging word to those who are down can help them out while a discouraging word can kill them.

Fill in the blanks according to the passage. Only one word for each blank.

While a group of frogs were traveling through the forests, two of them fell into a deep 小题1:_________. The other frogs had no ways to save them. They kept saying that the two frogs were sure to die. Hearing this, one of the two frogs 小题2:_________ and died. But the other one tried to jump as hard as小题3:________ and succeeded. Because there was something wrong with his ears, he thought the others were encouraging him. The story tells us when a person is in 小题4:___ , we should 小题5:_________him instead of discouraging him.

判断题