下列各项中，应计入废品损失的是（）。
A.可修复废品的修复费用
B.实行“三包”企业的产品出售后发现的废品
C.产品入库后因保管不善发生的编制净损失
D.可修复废品返修刚的费用
参考答案：A
解析：
废品损失是在生产过程中发生的和入库后发现的不可修复废品的生产成本，以及可修复废品的修复费用，扣除回收的废品残料价值和应收赔款以后的损失。不需要返修、可降价出售的不合格品，入库后保管不善而损坏的产品和实行"三包"企业在产品出售后发现的废品均不包括在废品损失内。
阅读下面短文,选择恰当的单词填空. 每词限用一次, 其中有两项多余.
Linda and Betty were both nineteen years old. In June, after a school year was over, they decided to take a vacation _小题1:___. They went to several towns and villages, visited some places of interest, saw and heard a lot of interesting things. They _小题2:___ very much. One afternoon, they were going to stay overnight in a small town. It was too __小题3:__ to go further and they wished they could find a river and swim in the cool water. They were driving the car __小题4:__ while they were looking around. Suddenly Linda saw a lake not far away. They drove there fast and _小题5:____ by the lake. They looked around and found a woman sitting on a stone and fishing there. After they ___小题6:_____ and were going to jump into the water, the woman came up to them and shouted, “Sorry, madams. Swimming __小题7:___ in the lake!” “Why didn’t you tell us about it _小题8:______ we took off our clothes?” Betty said angrily. “But it isn’t forbidden to take off clothes by the lake,” said the woman. |