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甲公司采用成本与可变现净值孰低计量期末存货，按单项存货计提存货跌价准备。2005年12月31日，甲公司库存自制半成品成本为35万元，预计加工完成该产品尚需发生加工费用11万元，预计产成品不含增值税的销售价格为50万元，销售费用为6万元。假定该库存自制半成品未计提存货跌价准备，不考虑其他因素。2005年12月31日，甲公司该库存自制半成品应计提的存货跌价准备为( )万元。

A．2

B．4

C．9

D．15

答案

参考答案：A

解析： 自制半成品加工为产品的可变现净值=50-6=44(万元) 自制半成品加工为产品的成本=35+11=46(万元) 产品发生了减值，该自制半成品应按成本与可变现净值孰低计量。 自制半成品的可变现净值＝50-11-6=33(万元) 自制半成品的成本为35万元，所以自制半成品应计提存货跌价准备2万元。(35-33)

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Sally: an animal doctor
What’s the worst thing that’s ever happened in your job?
Probably the dog that bit me. It wasn’t a big one - I don’t mind the big ones. The small ones are the worst. It gave me a very nasty bite.
Have you ever done any other jobs?
Yes, I did different kinds of jobs when I was a student. One summer I did fruit-picking in Spain.
What’s the worst job you’ve ever done?
In order to improve my English, I worked for a rich family in New York. I never had a day off and I had to do everything – cooking, cleaning, shopping- and look after their horrible children. I left after two weeks and managed to get a job as a waitress in an Italian restaurant.

Leo: an actor
What’s the worst thing that’s ever happened in your job?
So many bad things have happened-but I think my worst moment was when I read my first bad review in the newspaper. They wrote terrible things about me, and I was so upset. After that I didn’t read my reviews any more.
Have you ever done any other jobs?
Oh yes, it’s hard to make a living as an actor. So I’ve done lots of part-time jobs over the years. For example, I’ve worked in a shop, sold ice cream at the beach and handed out publicity flyers in the street.
What’s the worst job you’ve ever done?
The worst job I’ve ever done was at an egg-packing factory. Working conditions are terrible-you stand for hours at the end of a belt, putting eggs into boxes. You can’t have a break, and if you want to go to the toilet, you have to ask for permission. And worst of all, the smell was terrible- I’ve never eaten an egg since then.
小题1:The underlined word “one” refers to “__________”.
A．dogB．bite
C．eventD．job
小题2:Sally has done the following jobs EXCEPT __________.
A．picking fruit in Spain
B．working for a rich family
C．looking after sick animals
D．cooking in an Italian restaurant
小题3:After reading his first bad review in the newspaper, Leo __________.
A．wrote more reviews
B．replied to every review
C．gave up his job as an actor
D．stopped reading any of his reviews
小题4:What does Leo think of being an actor?
A．It’s hard to make a living.
B．It’s helpful to read his reviews.
C．It’s easy to make lots of money.　
D．It’s fun to have different experiences.
小题5:What did Leo hate most when working at an egg-packing factory?
A．No breaks.B．Standing for too long.
C．The bad smell.D．Putting eggs into boxes.
小题6:The best title of the passage might be __________.
A．An Animal DoctorB．Terrible Job Experiences
C．How to Find a Part-time JobD．Reviews of Sally a nd Leo
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多项选择题

尊重的意义体现在（）。

A.使求助者体验和感受到一个安全、温暖的氛围，使其敞开心扉，最大限度地表达自己

B.激发求助者的自尊心和自信心，开发求助者的潜能，使之具有改变自我的力量

C.使求助者感到自己是受尊重的、被理解的、被接纳的，从而获得自我价值感

D.使求助者对咨询师产生信任感，强化咨询动机，端正合作态度，增加咨询的主动性、自觉性
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