Using the lower of cost or market principl_爱下问搜题

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问题单项选择题

Using the lower of cost or market principle under U. S. GAAP, if the market value of inventory falls below its historical cost, the minimum value at which the inventory can be reported in the financial statements is the:（）

A. net realizable value.

B. market price minus selling costs minus normal profit margin.

C. net realizable value minus selling costs.

答案

参考答案：B

解析：

When inventory is written down to market, the replacement cost of the inventory is its market value, but the "market value" must fall between net realizable value (NRV) and NRV less normal profit margin. NRV is the market price of the inventory less selling costs. Therefore the minimum value is the market price minus selling costs minus normal profit margin.

完形填空

Music and Behavior
Where did you go yesterday? Did you hear 41 at any of those places? Today most stores and restaurants play music. You might 42 hear music in an office or on a farm.
Scientists believe that music changes the 43 people behave. According to some scientists, the sound of western classical music makes people 44 richer. When a restaurant plays classical music, people spend 45 money on food and drinks. When the restaurant plays 46 music, people spend less money. With 47  music, people spend even less.
Scientists also 48 that loud , fast music makes people eat faster. In fact, people 49 their food faster when the music gets faster. Some restaurants play fast music during their   50 hours. This gets people to eat faster and leave more quickly. In this way, restaurants 51  make more money.
Some scientists think that music makes you think and learn better. They say 52 music helps students to be more active. It is true that people earn better when they are 53 . And listening to music can help you relax.
The 54 time you hear music somewhere, be 55 . It might change the way you do things.

单项选择题

如图所示结构用位移法计算时最少的未知数为（）。

A.1

B.2

C.3

D.4