问题 单项选择题

某股份有限公司采用移动加权平均法计算发出材料的实际成本,并按成本与可变现净值孰低法对期末存货计价。该公司2001年12月1日甲种材料的结存数量为200千克,账面实际成本为 40000元;12月4日购进该材料300千克,每千克单价为180元(不含税,下同);12月10日发出材料400千克;12月15日又购进该材料500千克,每千克单价为200元;12月19日发出材料300千克,12月27日发出材料100千克。若2001年 12月月初“存货跌价准备——甲材料”科目的贷方余额为500元,2001年末甲材料的可变现净值为每千克220元,则该公司2001年12月31日甲材料的账面价值为( )元。

A.19000

B.39600

C.39800

D.79200

答案

参考答案:B

解析:存货发出计价的移动加仅平均法以及存货期末计价的成本与可变现净值孰低法。

阅读理解

Every year thousands of young people in England finish school and then take a year off before they start work or go to university. Some young people go to other countries and work as volunteers (志愿者). Volunteers give their time to help people. For example, they work in schools or hospitals, or they do something helpful for the environment.

Pauline Jones, 18, lives in Cardiff, Wales. Next year she is going to university to study Chinese, but now she’s living in Belize. Pauline says, “I’m working with other people here to save the coral reefs (珊瑚礁) in the sea near Belize. The reefs here are beautiful, but if the sea water is very polluted, the coral will die. I’m helping to do research on the coral and the fish that live around the reefs. All over the world, coral reefs are dying. We need to do something about the problem before it’s too late.”

“I’m staying with a family here and I help do some housework. I don’t get any money, but that’s OK. I love my work here, and I’m learning a lot about the people of Belize—and myself! After I finish my work, I want to stay here for another three months. I want to travel around Belize and Central America.”

小题1:Some young people from England _______ after they finish school.

A.go to university abroad

B.spend one year abroad as volunteers

C.go to work for money

D.start work in schools or hospitals小题2: Pauline Jones, an eighteen-year-old girl, is living in _______ now.

A.England

B.China

C.Belize

D.Cardiff小题3: Pauline Jones is _______ with other people.

A.studying Chinese in a university

B.working to save the coral reefs

C.helping do some housework

D.doing some research in Wales小题4:From the passage, we know that the coral reefs ______.

A.will die because of the pollution

B.are not as beautiful as before

C.cannot live without fish in the sea

D.will probably be sold for money小题5:Pauline Jones wants to_______after she finishes her work as a volunteer.

A.stay there for another year

B.go back home to start work

C.learn about the people home

D.travel around Central America

多项选择题