| 注册会计师正在对被审计单位的采购与循环进行审计，请运用专业判断回答下列问题。 |
注册会计师在对被审计单位的存货跌价准备进行审计时，下列各项中，对存货跌价准备直接构成影响的有( )。
A．为获得银行贷款，已作抵押的存货
B．本期购人的存货已霉烂变质，没有任何价值
C．受托加工存货市价下跌
D．委托代销的存货市价下跌
参考答案：D
解析： 虽已作抵押，未必发生跌价对存货跌价准备没有影响；没有任何价值的存货应全额记入当期损益，不在计提存货跌价准备；受托加工存货不属于企业的存货。
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| I became lame (瘸的) in both legs in my childhood. I can't stand 1 the support of two sticks. Only in my wheelchair can I " 2 ". I still remember the first day at school. When I appeared at the door, everyone in the classroom stared (凝视) at me in 3 . My face turned red. I couldn't help turning back. It was the 4 and sympathy (同情) in their eyes that 5 me doing so. I went shyly towards an unoccupied (空的) seat. Being late, I didn't dare to walk in front of my classmates. I was afraid that I might be 6 at. In those days I was very sad to see others walking happily. One day, a few students came up to me and asked me to go outside. I was really excited. They encouraged me with a friendly smile and 7 me in my wheelchair from place to place. I was thankful to them for giving me a chance to see the sights of our lovely school with my own eyes. After that we often read, played and talked together. My friends are always 8 to help me. It made me 9 I am handicapped (残疾的). Once they asked me, "What is the most beautiful thing in our school?" Without hesitation (犹豫) I said, "It is the 10 ." | ||||
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