问题 多项选择题

按照我国《企业会计制度》规定,关于企业存货跌价准备的计提方法的叙述正确的有( )。

A.应按照存货总体计提

B.与具有类似目的或最终用途井在同一地区生产和销售的产品系列相关,且难以将其与该产品系列的其他项目区别开来进行估计的存货,可以合并计提

C.数量繁多、单价较低的存货可以按照类别计提

D.应按照存货单个项目计提

E.应按照存货类别计提

答案

参考答案:B,C,D

解析: 企业计提存货跌价准备时,一般情况下按照单个项目计提。但有两种特别情况;①与具有类似目的或最终用途并在同一地区生产和销售的产品系列相关,且难以将其与该产品系列的其他项目区别开来进行估计的存货,可以合并计提;②数量繁多、单价较低的存货可以按照类别计提。

判断题
阅读理解

Until a century ago, bloodletting was used to treat many ailments. Dating back to before the time of Christ, the treatment involved letting a type of worm, called a leech, such blood from the patient. People believed that there were liquids called humors in the body and that these determined a person’s personality and heath. Bloodletting, they thought, restored a balance to these humors.

At the time, little was known of the working of the human body, but people did know that the same liquid, blood, flowed throughout everyone’s body. They knew it was a vital substance, for loss of any great amount of it meant certain death. Thus, they concluded that all diseases were carried in the bloodstream, and that if the body was relieved of bad blood, heath would return. Bloodletting, however, came to be used as a cure-all. Woman were bled to keep them from blushing while members of the clergy were bled to prevent them from thinking sinful and worldly thoughts.

From the 11th to the 18th centuries, barbers were the people to go to if you needed to be bled. This custom explains the significance of the traditional barber’s pole: the white stripes stand for bandages and the red stripe for blood.

1. This passage is concerned about            .

healthy people and doctors                         B. bleeding as a cure-all

C. barbers of long ago                                      D. leeches with special jobs to do

2. The red and white stripes on barber pole symbolize         .

sin and redemption                             B. the bleeding form

C. women who are nurses                                  D. humors in the body

3. Why is bloodletting no longer considered a cure-all?

Because more is known about the workings of the human body.

Because leeches were outlawed

Because barbers were too busy cutting hair.

Because today we know that blood is necessary for health

4. In the second paragraph, the word “Thus” could be replaced by the word       .

A. When                        B. However                  C. If                            D. So

5. Ailments means           .

A. cures                         B. women                     C. disease                     D. medicines