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某公司实行现时成本会计以财务资本维护为前提，2010年发生以下经济业务：
(1)销售A商品750件，每件售价60元，销货款存入银行。A商品账面单价为39元，现时成本单价为45元。
(2)期末盘点B商品300件，账面单价为480元，期末现时成本单价为525元；C商品结存1500公斤，账面单价为55元，期末现时成本单价为40元。
要求：(1)计算销售A商品的已实现持产损益。
(2)编制销售A商品及结转A商品销售成本的会计分录。
(3)计算期末B商品和C商品的未实现持产损益。
(4)编制期末调整库存商品账面成本的会计分录。

答案

参考答案：(1)120000×130/100+48000×130/100-96000×130/100-24000×130/100=62400(元)
(2)200000+60000-35000-110000=115000(元)
(3)48000+360000+192000-300000-96000-24000-48000=132000(元)
(4)62400+360000×130/115+192000-300000×130/115-96000×130/115-24000×130/115-48000=138574(元)
(5)115000-138574=-23574(元)

单项选择题

急性心肌梗死后冠脉再通（再灌注）的最佳时间为起病后（）

A.1小时内

B.2小时内

C.6小时内

D.24小时内

E.36小时内
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     The five R's are five questions that we ask ourselves
all the time in order to judge whether we're doing a good
job for our customers, having positive vendor(小贩)
relationships, and dealing with our peers(同辈人)and
those around us.
    Respect: Have you been respectful to whomever
you're dealing with whether it's a customer, peer, or a
vendor? And we define respect not as  a  respect for  a
superior, but a respect for someone because they walk on
this planet with you. And you give them respect equally as
you would do.
    Respond:Have you been responsive to the needs of
your customer or the person you're dealing with? Many
people say "You didn't react fast enough"and I actually
don't agree with that philosophy. I think it's more that
you're not responding fast enough.
    Reacting is a very emotional thing. Responding to
somebody involves thinking about what you're doing so
you can help them. Responding implies that you're
listening to what they want and what they're saying, and
you're trying to find a solution for them.
     Realistic:Have you been realistic about what you can
or cannot do? If somebody comes to us with an unrealistic
goal that they need fulfill (完成), then we need to
immediately tell them that we can't do it. We will ruin our
own reputation(名誉) through over promising.
    Responsibility: It's easy for one person to take
responsibility, but it's difficult in an organization where
each person has a job to do and different people are
shepherding that project. Everybody has to go into it with
the philosophy that this is my project and I own it
collectively(共同地) with everybody else, but I'm going to
make it a personal responsibility when this thing succeeds.
    Remembered:When you walk away from a situation
with a customer, vendor, peer, or anyone in your
organization, are you going to be remembered positively?
And if you have done all of the other four R's, I think you
are going to be remembered positively.
Secret to Success—Five R's
RespectMen were born 1.______. So you
should 2.__________respect to everyone.
Respond3._____fast is very necessary for you
to deal with the customers or the other
persons. So you're trying to find a
4.__________for them.
RealisticIf the 5. _________ is far over your ability,
you needn't 6. _____to complete it.
7.__________, it'll ruin your reputation.
ResponsibilityIn an organization, you 8.________the
job with others. Therefore, everybody
must consider himself as the 9._________.
RememberedI believe you will be remembered
10.____if you have done all of the
other four R's.
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