问题 单项选择题

发生盘盈的存货,按盘盈存货的计划成本或估计成本记入“待处理财产损溢”科目,经有关部门批准之后,再( )。

A.冲减管理费用

B.冲减主营业务成本

C.冲减生产成本

D.计入营业外收入

答案

参考答案:A

解析: 发生的存货盘盈,应及时办理入账手续,调整存货账的实存数,按盘盈存货的计划成本或估计成本记入“待处理账产损溢——待处理流动资产损溢”科目,待有关部门批准后,再冲减管理费用。

阅读理解

阅读表达。

阅读短文, 并按照题目要求用英语回答问题.

     People around the world watched Britain's Prince William and Kate Middleton get married. The

_royal_wedding_broke_records_for_live_streaming_on_the_Internet. It also produced more than

two million tweets on Twitter.

     The ceremony took place Friday at Westminster Abbey in London.

     Kate wore a flowing white gown designed by Sarah Burton, the creative director of Alexander

McQueen. William wore a red army uniform.

     It was Britain's biggest wedding since William and Harry's parents, Prince Charles and Princess

Diana, were married in nineteen eightyone.

    Nearly two thousand guests filled the church on Friday. Hundreds of thousands of people went to

the streets and parks of London to watch the wedding on video screens.

     Among the wedding guests were English football star David Beckham and his wife Victoria, British

Prime Minister David Cameron, the king of Norway and singer Elton John.

     Bahrain's crown prince(皇储) was invited but decided not to attend because of unrest(骚乱) in his

country. Britain took back an invitation to the ambassador(外交官) from Syria over violence against

protesters there.

     After the ceremony, the royal couple traveled to Buckingham Palace. Crowds cheered when the

newlyweds appeared on a balcony greeting to them.

     Later, William drove his wife out of Buckingham Palace in an opentop Aston Martin car. William

and the newest member of the royal(皇家的) family will now be known as the Duke and Duchess of

Cambridge.

     Kate is twentynine years old. William will be twentynine in June. His grandmother is Queen Elizabeth.

His father, Prince Charles, is first in line to become king. William, as the older son, is second in line.

Kate would not become queen, however, since she is not in the royal blood line. There was a big

celebration at the University of St. Andrews in Scotland. That was where William and Kate first met as

art history students in two thousand one.

1. Why was the crown prince of Bahrain was absent from the grand British royal wedding?(No more than 10 words)

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2. Why can't Kate become queen? (No more than 10 words)

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3. Where was it that William and Kate got to know? (No more than 10 words)

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4. What can we infer from the sentence "The royal wedding broke records for live streaming on the Internet." in Paragraph 1? (No more than 10 words)

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5. What can be the best title of the passage? (No more than 5 words)

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单项选择题