搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲公司期末库存A商品均为待售商品，原减值准备为0，账面余额为100万元，其中与乙公司签订合同的商品账面余额为60万元，售价70万元，预计销售税费7万元。另外40万元的A商品无订单，预计市场售价为39万元，预计销售税费3.9万元。甲公司期末按照单项存货计提减值准备，则甲公司本期末应计提的减值准备是( )万元。

A．0

B．1

C．1.9

D．4.9

答案

参考答案：D

解析：无合同部分，可变现净值为39-3.9=35.1(万元)，低于成本40万元，需提4.9万元的减值准备。

单项选择题

David: Since attempting to preserve every species that is currently endangered is prohibitively expensive, the endangered species whose value to humanity is the greatest should be accorded the highest priority for preservation.
Karen: Such a policy would be unsound because it is impossible to predict the future value of a species, nor is it always possible to assess the present value of species whose contributions to humanity, though significant, are indirect.
Which of the following is the main point of Karen’s reply to David

A．Although it would be desirable to preserve all endangered species, doing so is not economically feasible.

B．Even if the value to humanity of a given species is known, that value should not be a factor in any decision on whether to expend effort to preserve that species.

C．Species whose contributions to humanity are direct should have a higher priority for preservation efforts than species whose contributions to humanity are only indirect.

D．Since the methods for deciding which species have the most value to humanity are imperfect, informed decisions cannot be made on the basis of the assessment of such value.

E．(E) The preservation of endangered species whose value to humanity can be reliably predicted is more important than the preservation of species whose value for humanity is unpredictable.
查看答案
判断题

如图是限制轴重标志。
查看答案