本月完工入库一批产品，成本50 000元。该业务的正确会计分录为(_爱下问搜题

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问题单项选择题

本月完工入库一批产品，成本50 000元。该业务的正确会计分录为( )。

A．借：生产成本 50 000贷：库存商品 50 000

B．借：库存商品 50 000贷：银行存款 50 000

C．借：库存商品 50 000贷：生产成本 50 000

D．借：生产成本 50 000贷：银行存款 50 000

答案

参考答案：C

解析：完工产品验收入库，应编制的会计分录为：借：库存产品 50 000 贷：生产成本 50 000

多选题

若一个物体的运动是两个独立的分运动合成的，则（　　）

A．若其中一个分运动是变速运动，另一个分运动是匀速直线运动，则物体的合运动一定是变速运动

B．若两个分运动都是匀速直线运动，则物体的合运动一定是匀速直线运动

C．若其中一个是匀变速直线运动，另一个是匀速直线运动，则物体的运动一定是曲线运动

D．若其中一个分运动是匀加速直线运动，另一个分运动是匀减速直线运动，则合运动可能是曲线运动

完形填空

The Little Angel
Sally jumped up the moment she saw the surgeon(外科医生） come out of the operating room. She asked, “How is my little boy?”
The surgeon said, “I’m ____. We did all we could, but your boy didn’t ____ it.”
Sally ____into the chair. The surgeon asked, “Would you like some time with your son before he was transported to the ____?” Sally nodded. While saying goodbye, she ran her fingers ____ through his thick curly hair. “Would you like a lock（一撮）of his hair?” the surgeon asked. Sally nodded yes. The surgeon cut a few hairs, and handed them to Sally. The mother said, “It was Jimmy’s idea to ____ his body to the university for study. He said it might ____ somebody else. “I said no at first, ____ Jimmy said, ‘Mom, I won’t be using it after I die. Maybe it will help some other little boy spend one more day with his Mom.’”
“My Jimmy had a heart of ____, always thinking of someone else, always wanting to help others if he could.” she went on.
Sally walked out of the hospital. She put the bag with Jimmy’s ____ on the seat beside her in the car. The drive home was ____. It was even harder to enter the ____ house. She carried Jimmy’s belongings, and the lock of his hair to her son’s room. She started placing the model cars and other personal things back in his room ____ where he had always kept them. She lay down across his bed and, hugging his pillow, ____ herself to sleep.
It was around midnight when Sally ____. Lying beside her on the bed was a letter. The letter said,
“Dear Mom,
I know you’re going to ____ me, and me too. I will always love you, Mom, even more ____ each passing day. Someday we will see each other again. Until then, if you want to ____a little boy so you won’t be so lonely, that’s OK with me. He can have my room and old toys to play with.
Don’t be sad thinking about me. I don’t hurt any more. The cancer is all ____. I don’t have to stand that ____any more. The angels in Heaven are so tender. They say I’m a Special Angel! I love you, Mom.”