问题
判断题
发生自然灾害和意外事故等原因造成的存货毁损所发生的净损失，应当计入管理费用。 ( )
答案
参考答案：错
解析： 根据现行会计制度的规定，发生自然灾害和意外事故等原因造成的存货毁损所发生的净损失，应当作为营业外支出核算。
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发生自然灾害和意外事故等原因造成的存货毁损所发生的净损失，应当计入管理费用。 ( )
参考答案：错
解析： 根据现行会计制度的规定，发生自然灾害和意外事故等原因造成的存货毁损所发生的净损失，应当作为营业外支出核算。
阅读短文，根据短文内容补全表格中所缺的信息。（每空一词） On 28th of April 2013, there was an earthquake that happened in Ya An, Si Chuan Province. It was a level 7 earthquake .As we know, earthquake is very dangerous and terrible. but do you know what to do during and after an earthquake？Here is some advice for you. Before an earthquake. It is necessary to prepare yourself and your family. All family members should know how to turn off gas, water and electricity (电) and know useful telephone numbers（doctor, hospital, police, 119, etc）.Never put heavy things over beds. During the earthquake. It’s important to for each of you to stay calm. If you are indoors, quickly move to a safe place in the room such as under a strong desk or a strong table. It can protect yourself from falling things. Stay away from windows, large mirrors, heavy things and so on. If you are cooking, turn off the gas. If you are outdoors, move to an open area like a playground. Move away from buildings, bridges and trees. If you are driving, stop the car as soon as possible .Stay in your car. After an earthquake. Once the shaking stops, do not run out of the building at once. It’s better to wait and leave when it is safe. Check around you and help the people in trouble. If your building is badly broken, you should leave it. If you smell or hear gas, get someone outside and open windows and doors. If you can do it safely, turn off the gas. Report it to the gas company.
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