问题 多项选择题

下列关于存货确认的处理中,正确的有( )。

A.购货方对已付款购进,但尚在运输途中的商品,确认为存货

B.生产企业对预计发生的制造费用,确认为存货

C.购货方对期末未收到销售方结算发票但已运抵购货方验收入库的商品确认为存货

D.工业企业将为构建办公楼而购入的工程物资确认为存货

答案

参考答案:A,C

解析: 本题考核存货的确认。选项A为在途物资;选项B,由于制造费用仅是预计,并未实际发生,不能可靠地确定其成本,因此不是企业的存货;选项C,期末购货方应作为存货暂估入账;选项D,工程物资持有的目的是建造办公楼,不符合存货的定义。

阅读理解

阅读理解。

     A man was looking for things of old times. One day he came to a village and found a blue bowl

which looked very old. The bowl was on the ground and a cat was drinking milk from it. A farmer, the

owner (主人) of the cat, was lying beside the bowl. In order not to draw the famer's attention (引起农

夫的注意)to the value (价值)  of the bowl,the man said to him in a soft voice,"What a nice cat you

have! Won't you sell it to me?"

    "How much would you give me for it?" the farmer opened his eyes and asked.

    "Twenty dollars. Would it be enough?

    A few minutes later, the farmer agreed. After he paid the farmer,the man said, "My cat will certainly

feel thirsty. May I take the bowl so that the cat can have milk?

    But the farmer said,"I'm sorry I can't give it to you. Thanks to the bowl, I have already sold twenty

cats."

1.The man liked _____.

A. collecting (收集) old things

B. travelling from village to village

C. meeting farmers         

D.  buying cats

2. Why did the man want to buy the cat? Because _____.     

A. it was very lovely      

B. the cat cost more money than the bowl      

C. he thought he could easily get the boll if he bought the cat      

D. he hadn't got enough money to buy both the cat and the bowl

3. After he bought the cat, the man asked for the bowl, because he thought _____.     

A. the bowl should go with the cat     

B. the bowl had a beautiful color     

C. the farmer didn't know the value to the bowl

D. the cat could not live without the bowl

4. The farmer kept the bowl so that he could _____.

A. let another cat use it   

B. sell more cats

C. sell more bowls       

D. use the bowl himself

5. From the story we can see that the farmer _____.

A. had only one bowl    

B. was very poor

C. didn't like cats       

D. had got much money with the "help"of the bowl

单项选择题