问题 单项选择题

原材料账户的贷方反映的是______。

A.收入各种材料的成本

B.发出各种材料的成本

C.收发各种材料的成本

D.期末库存材料的成本

答案

参考答案:B

解析:[考点] 原材料账户 原材料属于资产类账户,借方发生额反映收入各种材料的实际成本,贷方发生额反映发出材料的实际成本,期末余额在借方,故选B。

阅读理解

阅读理解。

                                                                          Garlic

     Some people can't stand garlic." That smell is too strong. And it doesn't go away! There's nothing worse

than garlic," they say.    1   Chester Aaron grows eighty-seven kinds of garlic on his farm. He wrote a book

called Garlic is life. It seems that people either love garlic or hate it. 

       2   The first wild garlic probably grew somewhere in western Russia. Later, travelers carried garlic to

China, Europe, and North Africa. Farmers began planting it over 5000 years ago. People in many countries

shared similar ideas about garlic. For example, it was believed that garlic made it possible for slaves to work

harder and longer. In Greece, the athletes of the first Olympic Games ate garlic, because they wanted to

become stronger and faster.   3   In some places, garlic was called "food for lovers" People added it to other

foods because it tasted good.

     People in many cultures ate garlic when they got sick.   4   It was also supplied to help with different

kinds of pain.

     Is eating garlic actually food for you, or should we just laugh at these old ideas? The truth is, doctors

today are telling their patients,"Eat garlic!" Recent research shows that garlic is good for your heart. 

       5   In many cultures, people trusted garlic to protect them from all kinds of bad luck. Garlic is great,

but it can't do that!

A. But garlic wasn't only for slaves and athletes.

B. It was supposed to make a cold or fever go away.

C. In China, people also used garlic to keep meat fresh.

D. Maybe you don't know that garlic has a long history.

E. Recent research shows that garlic is bad for our health.

F. Other people say it tastes great and it's good for you, too.

G.. However, we can't accept every idea about garlic from the past.

单项选择题