某企业原材料按实际廖本进行日常核算。2005年3月1日结存甲材料30_爱下问搜题

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问题单项选择题

某企业原材料按实际廖本进行日常核算。2005年3月1日结存甲材料300公斤，每公斤实际成本为20元；3月15日购入甲材料280公斤，每公斤实际成本为25元；3月31日发出甲材料200公斤。如分别按后进先出法和先进出法计算3月份发出甲材料的实际成本，两种方法的计算结果相比较，其差额为()元。

A．400

B．500

C．1 000

D．1 400

答案

参考答案：C

解析：后进先出法下本期发出甲材料的成本=200×25=5 000(元)；先进先出法下本期发出甲材料的成本=200×20=4 000(元)；两种方法计算结果相比较其差额=5 000-4 000=1 000(元)。

判断题

精矿的脱水阶段通常由过滤和干燥两个过程组成。

完形填空

Years ago, if a teenager had some problems in her life, she might go home and write in her diary. Now, a teenager with        problems might go onto the Internet and write about them in a blog (博客). In many ways, a diary and a blog are very        .So, what makes blogging different from writing in     diary?
The biggest difference is that blogging is much more       than a diary. Usually, a teenager treats her diary like a book full of        that she does not want to      .
It’s interesting that someone who writes in a blog      a diary will probably write nearly the same information. I have a little sister, and sometimes I go online to read her          . She writes about things like waking up early for swimming practice and not studying enough for her chemistry test.        I was at her age, I wrote about the same things, but      in my diary. Then, after I had finished writing, I would hide my diary in a secret place because I was        that my sister might read it!
The biggest      with blogging is that anyone can read what you write. If I was angry with a friend during high school and wrote something      about her in my diary, she would never know.        , if my sister ever wrote something bad about a friend, that friend        read her blog and get angry.
There are also      to blogging, of course. If I was feeling sad one day and wrote in my diary, “Nobody cares about me.”        would know about it. However, if my sister wrote the same sentence in her blog, her best friends would      respond and tell her how much they        her. Blogs help people stay in      with their friends and to hear what the people around them are doing.

B．troublesome

B．an ordinary

D．a traditional

C．in favour of

D．in spite of

B．disadvantages

C．shortcomings

D．immediately