问题 单项选择题

(一)资料
甲公司为生产型企业,属于增值税一般纳税人。20×7年12月主要业务如下:
(1)12月3日,采购原材料一批,买价30000元,增值税专用发票标明的增值税额为5100元,装卸费500元,材料已验收入库,货款未付。
(2)12月15日,该公司得知由于某种原因,原欠乙公司50000元货款已无需支付。
(3)12月20日,用一批固定资产对外投资,该批固定资产账面原值500000元,已提折旧100000元,公允价值550000元。该公司的投资属于非企业合并取得的长期股权投资。
(4)12月31日,该公司存货成本为150000元,可变现净值为138000元,存货跌价准备余额(贷方)15000元。
(5)12月份,该公司各项收入和费用情况如下:营业收入2000000元,投资收益70000元,营业外收入30000元,营业成本1700000元,销售费用50000元,管理费用20000元,资产减值损失50000元,营业税金及附加60000元。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

12月31日,甲公司本期“存货跌价准备”科目的财务处理为( )。

A.贷记12000元

B.借记12000元

C.借记3000元

D.贷记3000元

答案

参考答案:C

解析: 本题考查重点是对“存货跌价准备的核算”的了解。存货的可变现净值低于其成本,应计提存货跌价准备,计入资产减值损失。确认存货跌价准备时,一般应按单个存货项目的可变现净值与其成本进行比较:如果存货的种类较多、单价较低,也可以按照存货的类别进行比较;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,可以合并进行比较。企业计提存货跌价准备时,应借记“资产减值损失——计提的存货跌价准备”科目,贷记“存货跌价准备”科目。资产负债表日,企业应当确定存货的可变现净值。以前减记存货价值的影响因素已经消失的,减记的金额应当予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益,借记“存货跌价准备”科目,贷记“资产减值损失——计提的存货跌价准备”科目。因此,本题的正确答案为C。

阅读理解
阅读理解。
     In today's world many people seem to be hungry for money. Some of them even lose their lives for it.
Money does have its most useful effect (影响) on the poor, but once a person has a rich life, a lot more
money doesn't mean more happiness.
     If money was everything, all millionaires (百万富翁) would have true love, true friendship, good health
and a long life. However, this is not always true.
      Nothing else is more pleasant than the three words which are "I love you". But can love be bought? I'm
afraid not. Love means to give, not to take. To every person, health and long life are probably the most
precious (宝贵的) things. Well, can health and a long life be bought with money? The answer is "No".
     Of all the longest living people in the world, few of them are millionaires. True friendship can't be bought
either. In a word, where money is worshiped (崇拜), money can cause brothers to quarrel, lovers to hate,
strangers to fight and so on. No matter how much money you have, it is still not enough to make you a happy
person if you have not one to laugh with, no one to cry for.
1. According to the passage, which of the following do you think is right?
[ ]
A. Money is everything.
B. Money isn't necessary.
C. Money is important, but not the most important.
D. With no money, with no success.
2. What's the most important thing for every person according to the writer's ideas?
[ ]
A. Only money.
B. Health and a long life
C. Only friendship.
D. A, B and C
3. Which sentence of the following is TRUE according to the passage?
[ ]
A. If you haven't much money, you can't get more happiness.
B. You may live a long life even if you are poor.
C. Every year many people die in the world because their family is poor.
D. If you are rich, you will have less friendship.
4. In fact, all millionaires _______.
[ ]
A. have much money
B. die earlier
C. love their money
D. have true love
5. What does the sentence "Love means to give, not to take." mean in the passage?
[ ]
A. 爱意味着给你,而不能带走。
B. 爱是可以得到的,不要走开。
C. 爱意味着奉献,而不是索取。
D. 爱是可以索取的,而不必付出。
单项选择题