问题 单项选择题

乙公司期末原材料的账面余额为120万元,数量为12吨。该原材料专门用于生产与丙公司所签合同约定的24台Y产品。该合同约定:乙公司为丙公司提供Y产品24台,每台售价10.5万元(不含增值税,下同)。将该原材料加工成24台Y产品尚需加工成本总额110万元。估计销售每台Y产品尚需发生相关税费1万元。本期期末市场上该原材料每吨售价为9万元,估计销售每吨原材料尚需发生相关税费0.1万元。期末该原材料的账面价值为( )万元。

A.106.8

B.108.0

C.118.0

D.120.0

答案

参考答案:C

阅读理解

阅读理解。

     Easter (复活节) is one of the two major (主要的) Christian (基督教的) festivals (节). Easter celebrates

(庆祝) the death (死亡) and resurrection (复活) of Jesus Christ (耶酥基督) 000and Christmas celebrates his

birth (出生). It's not as big a festival as Christmas. It starts usually in late March or early April and the Easter

holiday is Friday , Saturday , Sunday and Monday. It's quite a long holiday for everybody.

     The main (主要的) symbol (象征物) of Easter is the Easter egg. Children like Easter eggs because they are

made of chocolate. Eggs are a symbol of new life.

     Easter is also a time for families to get together like Christmas. Many people see Easter as a nice long

holiday and they have a good time with their families and friends.

1. People love Easter because ___________. [ ]

A. it's a long holiday

B. it's the birthday of Jesus Christ

C. they can have real eggs on that day

D. everybody believes in Jesus Christ

2. From the passage above, which sentence is wrong? [ ]

A. Easter is one of the most important festivals in western countries.

B. Easter is a day that everybody gets his resurrection.

C. Easter is a religious (宗教) festival.

D. Most people love Easter.

3. People begin to celebrate Easter in ________. [ ]

A. Mid-April or late April

B. mid-March or late March

C. late March or early April

D. early March or mid-March

4. Easter eggs are_____________. [ ]

A. covered by chocolate (巧克力包着的)

B. chocolate eggs

C. a symbol of death

D. not food

5. From the passage above, we can know that __________. [ ]

A. Jesus Christ died on Christmas Day

B. Jesus Christ was born on Christmas Day

C. Jesus Christ was born on Easter

D. Jesus Christ died and got his resurrection on Christmas Day

单项选择题 案例分析题