问题 单项选择题

甲公司2008年末库存A原材料账面余额800万元,A原材料全部用于w产品,预计产品的市场价格总额为1 000万元,生产W产品还需发生除A原材料以外的成本为100万元,预计销售w产品的相关税费50万元。w产品销售中有固定销售合同的占60%,合同总价格为550万元。A原材料跌价准备的期初余额为8万元,假定不考虑其他因素,甲公司2008年12月31日应为A材料计提的跌价准备为( )万元。

A.12
B.0
C.8
D.6

答案

参考答案:A

解析: 对于W产品,其生产成本是800+100=900(万元),同时分成有合同的成本和没有合同的成本两部分,有合同部分的成本是900×60%=540(万元),无合同部分的成本是900×40%=360(万元)。对于W产品的可变现净值需要分两部分计算,有合同部分的可变现净值是550-50×60%=520(万元);无合同部分的可变现净值是1 000× 40%-50×40%=380(万元)。W产品有合同部分发生了减值则对应的材料应当按照成本与可变现净值孰低计量;而W产品无合同部分没有发生减值,则对应的材料应按照成本计价,不应当计提跌价准备。材料部分的60%按照成本和可变现净值孰低计量,该部分材料的成本是800×60%=480(万元),其可变现净值为550-100×60%-50×60%= 460(万元)。所以A材料本期末跌价准备的余额是480-460=20(万元),而题目中已经告知该原材料跌价准备的期初余额是8万元,所以本期末计提的跌价准备是12万元。

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                                             House For Sale
Red Rose Garden, Pudong
3-storey home, 509 sqm total (总的) land area, 428.8 sqm built-in, 312.9 sqm
garden. Asking RMB 13 million (USD 1.57 million).
MP:13761973547  Tel: 021-58609228  Fax: 021-58609728
                                               Job Wanted
Cherry, 24, a shining girl, good at oral English and Putonghua. Now I am working
at an international trade (国际贸易) company in Guangzhou. I am kind-hearted,
hard-working and healthy, and would like part-time weekend work offering
Putonghua lessons to foreign friends. If you are interested, please email me at
cherrylf@hotmail.com.
                                     Beijing Snow World Ski Park
Price: 18 yuan (ticket), 50 yuan / hour on weekdays and 70 yuan / hour on weekends,
120 yuan/four hours on weekdays and 190 yuan/four hours on weekends
Tel:010-69191617
1. If an Australian student wants to learn Chinese, he or she can ______.
[ ]
A. call 021-58609228
B. fax 021-58609728
C. email cherrylf@hotmail.com
2. How many square meters is the garden of the house for sale?
[ ]
A. 509 sqm.
B. 428.8 sqm.
C. 312.9 sqm.
3. Where is Cherry working now?
[ ]
A. Shanghai.
B. Guangzhou.
C. Beijing.
4. If he goes skiing on ______ in Beijing Snow World Ski Park, Nick has to pay more money than
    on Tuesday.
[ ]
A. Sunday
B. Friday
C. Wednesday
5. If you want to ski for four hours on weekdays, how much money will you pay at least?
[ ]
A. 138 yuan.
B. 200 yuan.
C. 208 yuan.
单项选择题