问题 单项选择题

在实际成本核算方式下,企业可以采用的发出存货成本的计价方法不包括( )。

A.个别计价法

B.先进先出法

C.后进先出法

D.月末一次加权平均法

答案

参考答案:C

解析: 在实际成本核算方式下,企业可以采用的发出存货成本的计价方法包括个别计价法、先进先出法、月末一次加权平均法和移动加权平均法。企业不能使用后进先出法。

阅读理解

阅读理解。

      John was ten years old and he was very lazy. He had to go to school, of

course, but he was bored there and tried to do as little work as possible. His father and mother were

both doctors and they hoped that he would become one, too, when he grew up. But one day John

said to his mother, "When I finish school, I want to become a garbage collector."

     "A garbage collector?" his mother asked .She was very surprised. "That's not

a pleasant job. Why do you want to become a garbage collector?"

     "Because then I'd only have to work one day a week," John answered.

     "Only one day a week?" his mother said, "What do you mean?"

     "Well," John answered, "I know that the ones who come to our house only

work on Wednesday, because I only saw them on that day."

1. John_____at school.

A. didn't do any work

B. did much work

C. did very little work  

D. tried to finish his work   

2. John's parents wanted him to become______.    

A. a garbage collector  

B. a doctor

C. a teacher          

D. a worker  

3. John hoped to be a garbage collector because______.    

A. he knew it was an important and necessary job

B. he thought he would work only one day a week

C. he often saw some garbage collectors come to his house

D. the garbage collectors really work only one day a week 

4. John thought that the garbage collectors only work one day a week because ______.

A. it was a rule              

B. some garbage collectors told him so

C. his parents told him so      

D. he saw them work only on Wednesday

多项选择题