问题 判断题

在变动成本法下,本期利润不受期初、期末存货变动的影响;而在完全成本法下,本期利润受期初、期末存货变动的影响。 ( )

答案

参考答案:

解析: 在变动成本法下,由于每期固定性制造费用不计入产品成本,全额从当期损益扣除,所以,每期利润不受期初、期末存货变动的影响;而在完全成本法下,由于每期固定性制造费用计入产品成本,已销产品成本中负担的固定性制造费用,既考虑本期发生的全部固定性制造费用,还要考虑期初存货结转过来的固定性制造费用,以及期末存货负担的固定性制造费用,所以,在完全成本法下,本期利润受期初、期末存货变动的影响。

阅读理解

Cao Min couldn’t believe she was experiencing exactly what she had seen years ago in the film “Titanic”.

Cao and her two children from Anhui Province were traveling on board the “Liaoludu 7” on February 22. They were among the first people on the ship who were rescued by lifeboats. Cao’s one-year-old son was the youngest passenger on board.

The “Liaoludu 7” was traveling in the Bohai Straits from Lvshun in Liaoning Province to the port city of Longkou in Shandong Province. It suddenly lost its power at 2:30 pm and tilted(倾斜) on its side. With 81 people on board, the ferry began to sink.

“I was so scared that my legs couldn’t move forward. They kept shaking even when I was asked to jump onto a lifeboat,” Cao recalled.

Upon receiving the mayday appeal (紧急呼救), China Marine Search and Rescue Centre immediately informed the State Council. The center sent eight lifeboats to the fishing boats.

After more than four hours of fighting strong winds and freezing ocean water, the passengers were recovered. All but four survived. These four died after spending too long time in the freezing waters, according to a spokesperson for the Beijing-based center.

小题1:According to the passage, which of the following is TRUE?

A.The film “Titanic” had been on show again in Shanghai.

B.Cao Min and her children experienced the terrible accident.

C.“Liaoludu 7” with all passengers on board were saved.

D.The ferry began to sink on the way to the port of Liaoning.小题2:From the passage we can infer that                  .

A.China Marine Search and Rescue Centre quickly carried out the rescue task

B.the center sent eight lifeboats and asked for help from the United Nations

C.the passengers were fighting strong winds and freezing ocean water for one hour

D.the ferry sank into the sea immediately it tilted on its side at 2:30 pm小题3:According to the passage, ________ passengers on board were still alive.

A.four

B.seventy-seven

C.eight

D.eighty-one

单项选择题