问题 单项选择题

甲公司为增值税一般纳税人,20×7年5月1日库存M产成品的账面成本为500万元,已计提的存货跌价准备为120万元。5月份入库M产成品成本为800万元(假定该批入库产成品未发生跌价损失),当月销售产成品为其月初产成品与本期入库产成品合计的 50%,对发出存货采用先进先出法核算。甲公司20×7年5月应转入损益的已销M产成品的成本为( )万元。

A.530

B.590

C.650

D.780

答案

参考答案:A

解析: 按照《企业会计准则第1号——存货》的规定,已计提存货跌价准备的存货出售时,其存货跌价准备一并转入已销产品的销售成本。本题计算为:500+ [(500+800)×50%-500]-120=530(万元)。

阅读理解

 Without proper planning, tourism can cause problems. For example, too many tourists can crowd public places that are also enjoyed by the inhabitants of a country. If tourists create too much traffic, the inhabitants become annoyed and unhappy. They begin to dislike tourists and to treat them impolitely. They forget how much tourism can help the country’s economy. It is important to think about the people of a destination country and how tourism affects them. Tourism should help a country, keep the customs and beauty that attract tourists. Tourism should also advance the wealth and happiness of local inhabitants.

  Too much tourism can be a problem. If tourism grows too quickly, people must leave other jobs to work in the tourism industry. This means that other parts of the country’s economy can suffer.

  On the other hand, if there is not enough tourism, people can lose jobs. Businesses can also lose money. It costs a great deal of money to build large hotels, airports, air terminals, first- class roads, and other support facilities(配套设施)needed by tourist attractions. For example, a major international class tourism hotel can cost as much as 50 thousand dollars per room to build. If this room is not used most of the time, the owners of the hotel lose money.

  Building a hotel is just a beginning. There must be many support facilities as well, including roads to get to the hotel, electricity, sewers to handle waste, and water. All of these support facilities cost money. If they are not used because there are not enough tourists , jobs and money are lost.

 小题1:Which of the following do you think has been discussed in the part before this selection?

A.It is extremely important to develop tourism.

B.Building roads and hotels is essential.

C.Support facilities are highly necessary.

D.Planning is of great importance to tourism. 小题2:The underlined word“ inhabitants” (in Paragraph 1 ) probably means________.

A.tourists

B.passengers

C.population

D.citizens 小题3:Too much tourism can cause all these problems EXCEPT ________ .

A.a bad effect on other industries

B.a change of tourists’ customs

C.over - crowdedness of places of interest

D.pressure on traffic 小题4:It can be inferred from the text that ________ .

A.the author doesn’t like tourism developing so fast

B.local people will benefit from tourist attraction

C.other parts of a country’s economy won’t benefit from tourism much

D.we can't build too many support facilities

单项选择题