问题 单项选择题

下列表述错误的是( )。

A.存货是指企业在日常生产经营过程中持有以备出售的产成品或商品,或者为了出售仍然处在生产过程中的在制产品,或者将在生产过程或提供劳务过程中耗用的材料、物料等

B.产成品指工业企业已经完成全部生产过程并验收入库,可以按照合同规定的条件送交订货单位,或者可以作为商品对外销售的产品

C.包装物指为了包装本企业商品而储备的各种包装容器

D.企业的特种储备以及按国家指令专项储备的资产也属于存货的范围,应作为企业的存货进行核算

答案

参考答案:D

解析: 企业的特种储备以及按国家指令专项储备的资产不符合存货的定义,不属于企业的存货。另外需要注意,为建造固定资产等各项工程而储备的各种材料,虽然同属于材料,但是用于建造固定资产等各项工程,其价值分次进行转移,也不符合存货的定义。

单项选择题 A1/A2型题
填空题

The central problem of economics is to satisfy the people’s and nation’s wants. The problem we are faced with is that our (1) , here identified as money, are (2) . The only way we can resolve our (3) is to make choices. After looking at our resources, we must examine our list of (4) and identify the things we need (5) , those we can postpone, and (6) we cannot afford. As individuals, we face the central problem involved in economics — deciding just how to allocate our limited resources to provide ourselves with the greatest (7) of our wants.
Nations face the same problem. As a country’s population (8) , the need for more goods and services grows (9) . Resources necessary to production may increase, but there are (10) enough resources to satisfy the total desires of a (11) . Whether the budget meeting is taking place in the family living-room, in the conference room of the corporation (12) of directors, or in the chamber of the House of Representatives in Washington, the basic problem still exists. We need to find (13) of allocating limited resources in order to satisfy unlimited wants.
A short time ago, economists divided goods into two categories, free and economic. The former, like air and water, were in (14) abundance that economists had no concern about (15) of scarcity and what to do about it. Today many of these "free goods" are in (16) very expensive to use. Pollution has made clean air and water expensive for producers who have to filter their waste products, for consumers who ultimately pay for the producers’ extra costs, and (17) tax-payers who pay for the government’s involvement in cleaning the environment.
In the 1990s, almost all goods are (18) . Only by effort and money can they be (19) in the form people wish.
Meeting the needs of people and the demands from resources available leads to the basic activity of production. In trying to (20) unlimited wants from limited economic goods, production leads to new problems in economics.