问题
单项选择题
某企业“生产成本”科目的期初余额为20万元，本期为生产产品发生直接材料费用100万元，直接人工费用57万元，制造费用43万元，企业行政管理费用80万元。假定该企业只生产一种产品，本期结转完工产品成本160万元。期末“生产成本”科目的余额为()万元。
A．30
B．40
C．60
D．70
答案
参考答案：C
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某企业“生产成本”科目的期初余额为20万元，本期为生产产品发生直接材料费用100万元，直接人工费用57万元，制造费用43万元，企业行政管理费用80万元。假定该企业只生产一种产品，本期结转完工产品成本160万元。期末“生产成本”科目的余额为()万元。
A．30
B．40
C．60
D．70
参考答案：C
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| Every day some people are killed while they are crossing the roads. 1___________ of these people are old people and children. Old people are often killed because they can't see or 2___________ very well. Children are killed because they are not 3___________. They forget to look and listen before they 4___________ the roads. A car or a bus can't stop 5__________. If a car is going very fast, it will travel many metres 6__________ it stops. Some people don't always understand this. They think a car can stop 7___________ a few metres. It is difficult to 8___________ how fast a car is moving. The only way to cross the roads safely is to look 9___________ ways, right and left. Then if the roads are 10___________, you can cross them.
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