问题
问答题 论述题
如何进行电喷发动机燃油压力的检测？
答案
参考答案：
电喷燃油压力的检测：
1）泄压。
2）连接燃油压力表、测试油压。
3）拆卸燃油压力表。
搜题请搜索小程序“爱下问搜题”
如何进行电喷发动机燃油压力的检测？
参考答案：
电喷燃油压力的检测：
1）泄压。
2）连接燃油压力表、测试油压。
3）拆卸燃油压力表。
| 完形填空。 | ||||
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| 中远公司为增值税一般纳税企业，只有一和的材料，适用增值税 率为17%、消费税税率为10%，用于生产应税消费品。原材料按实际成本法核算，发出按月末一次加权平均法计价，期末按成本与可变现净值孰低法计价。该公司12月份“原材料”账户的月初借方余额为242200元，数量500只；“材料采购”账户的月初借方余额为380800元 (系11月份采购的原材料)； “存货跌价准备”账户月初贷方余额中属于原材料的为 20000元。 12月份，该公司原材料收入业务如下： (1)8日，收到上月采购的原材料800只，已验收入库。(2)15日，从外地宏发公司采购原材料一批共计1000只，增值税专用发票上注明的材料价款为520000元，增值税额为88400元，宏发公司代垫的运杂费共计 13840元，其中代垫的铁路运费为12000元，款项及运杂费已通过银行支付，材料已验收入库，运费可按7%抵扣增值税进项税额。 12月份，该公司原材料发出业务如下：(1)发出原材料300只，抵偿所欠春兰公司的债务190000元，材料的计税价格为每只540元，发出该300只原材料时相应结转已计提的存货跌价准备12000元。(2)生产领用原材料1800只。债务重组过程中除原材料应交增值税、消费税外，无其他相关税费。 月末，该公司原材料预计单位可变现净值(不含增值税和消费税)为476元。 该公司产品的生产需要经过两道工序，工时定额为40小时，其中第一道工序为30小时，第二道工序为10小时。12月初在产品为200只，材料费用为96900元；本月完工产品为1900只，第一道工序在产品为60只，第二道工序在产品为40只。原材料在开工时一次投入。 根据上述资料，回答下列问题： |
中远公司12月末因原材料原因而确认的存货跌价损失为( )元。
A．200
B．-200
C．7200
D．-7200